BRSR Core — Assured Subset of BRSR
BRSR Core is the SEBI-prescribed subset of BRSR subject to mandatory reasonable assurance, structured around 9 ESG attributes. Top 1,000 by FY 2026–27.
Definition
BRSR Core is the SEBI-prescribed subset of BRSR disclosures that is subject to mandatory reasonable assurance by an independent assurance provider. It was introduced via the SEBI Circular dated 12 July 2023 (SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122) and is structured around 9 ESG attributes drawn from across the BRSR Principles.
Phased applicability
BRSR Core reasonable-assurance applicability follows a market-cap-rank-based phase-in:
| Year | Cohort |
|---|---|
| FY 2023–24 | Top 150 listed entities |
| FY 2024–25 | Top 250 listed entities |
| FY 2025–26 | Top 500 listed entities |
| FY 2026–27 | Top 1,000 listed entities |
Per the December 2024 SEBI Industry Standards circular, listed entities may opt for either assessment or assurance of BRSR Core, per the standards developed by the Industry Standards Forum (ISF) in consultation with SEBI.
The 9 ESG attributes
The 9 attributes sit under NGRBC Principles 1, 3, 5, 6, 8, and 9 (none under P2, P4, or P7). Examples:
- Principle 1 — Openness of Business (related-party transactions concentration)
- Principle 3 — Spend on Wellbeing
- Principle 5 — Gross Wages Paid to Women, POSH Complaints, Permanent Employees with Disabilities
- Principle 6 — GHG Emission Intensity per Revenue, Water Withdrawal Intensity
- Principle 8 — Job Creation in Smaller Towns
- Principle 9 — Customer Complaints Disclosure
See the Methodology hub for KPI-by-KPI methodology pages.
Related terms
- BRSR — the parent disclosure
- Reasonable Assurance — the assurance standard applied
- Materiality — the framework used to determine attribute relevance