XBRL Taxonomy for BRSR — Overview and Sample Tags

What XBRL Filing Means for BRSR

Listed entities in the Top 1,000 must file their BRSR data in XBRL (eXtensible Business Reporting Language) format alongside the Annual Report on BSE/NSE. The XBRL instance document is machine-readable and is indexed by SEBI, enabling automated comparison and verification.

XBRL filing is a separate step from the assurance engagement but the assured KPI values in the assurance report must match the values filed in XBRL.

Taxonomy Structure

SEBI uses the MCA taxonomy for BRSR, structured into three modules:

Module	Covers	Namespace Prefix
Section A	General disclosures, entity details, employee data	in-bsrs-gd
Section B	Management and process disclosures, policies	in-bsrs-mp
Section C	Principle-wise KPIs	in-bsrs-kpi

The taxonomy version referenced is in-bsrs-2021-09-01.

Sample Tags — Principal 6 (Environment)

BRSR KPI	XBRL Element Name	Data Type	Units
Scope 1 GHG emissions	Scope1GHGEmissionsInMetricTonCO2Equivalent	decimals	tCO₂e
Scope 2 GHG emissions	Scope2GHGEmissionsInMetricTonCO2Equivalent	decimals	tCO₂e
Total energy consumed	TotalEnergyConsumedInGigajoules	decimals	GJ
Energy intensity per crore turnover	EnergyIntensityPerCroreRupeesOfTurnover	decimals	GJ/₹Cr
Total water withdrawal	TotalWaterWithdrawalInKiloLitres	decimals	KL
Water intensity per crore turnover	WaterIntensityPerCroreRupeesOfTurnover	decimals	KL/₹Cr
Total waste generated	TotalWasteGeneratedInMetricTons	decimals	MT

Sample Tags — Principle 3 (Employees)

BRSR KPI	XBRL Element Name	Data Type
Total permanent employees (male)	NumberOfPermanentEmployeesMale	integer
Total permanent employees (female)	NumberOfPermanentEmployeesFemale	integer
Median wages — permanent employees (male)	MedianWagesForPermanentEmployeesMale	decimals
Median wages — permanent employees (female)	MedianWagesForPermanentEmployeesFemale	decimals
Employee turnover rate	EmployeeTurnoverRateInPercentage	decimals
Employees covered by PF	PercentageOfEmployeesCoveredByPF	decimals

Sample Instance Document Fragment

<in-bsrs-kpi:Scope1GHGEmissionsInMetricTonCO2Equivalent
  contextRef="CurrentYear"
  decimals="2"
  unitRef="tCO2e">
  1248.75
</in-bsrs-kpi:Scope1GHGEmissionsInMetricTonCO2Equivalent>

<in-bsrs-kpi:Scope2GHGEmissionsInMetricTonCO2Equivalent
  contextRef="CurrentYear"
  decimals="2"
  unitRef="tCO2e">
  721.20
</in-bsrs-kpi:Scope2GHGEmissionsInMetricTonCO2Equivalent>

Context Definitions

The BRSR taxonomy uses two standard context IDs:

Context ID	Period	Description
CurrentYear	Instant or duration — current FY	Current year KPI values
PreviousYear	Duration — prior FY	Prior year comparatives (required for most KPIs)

Filing Checklist

Before submitting the XBRL instance document:

1. All BRSR Core KPIs (49 elements) are populated — empty elements are not permitted
2. Units declared in <link:unit> match the expected units per the taxonomy schema
3. Current year and previous year contexts are both present
4. The instance document validates against the official MCA XBRL taxonomy without errors
5. Assured KPI values in the instance document match the assurance report exactly
6. Filing is completed within the SEBI-prescribed deadline (60 days from financial year end for Top 1,000 entities)