A Business Requirements Document (BRD) contains higher-level statements of the goals, objectives, or needs of the enterprise. The document describes reasons why a project has been initiated, the objectives that the project will achieve, and the metrics that will be used to measure its success. The BRD describes the needs of the organization as a whole, and not groups or stakeholders within it.

The BRD contains the business requirements that are to be met and fulfilled by the system/solution under development. These requirements specify what the system must do in order to fulfill the requirements of the business. It does not describe a solution to the problem.

If the BRD is well documented, the gaps between what the business team needs and what the development team delivers is bridged. In addition, more precise task and project completion estimation is achieved due to a more complete and accurate requirements capture.

Until the Functional Requirements are separated from the BRD in a separate document, the BRD should also contain the Non Functional Requirements which will be used for Performance Test Planning and Design.