BRSR Core 9 Attributes — KPI Formula Reference 2026 (GHG, Water, Energy, Waste, Wellbeing, Diversity, Inclusion, Customers, Openness)

SEBI's BRSR Core (Circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 dated 12 July 2023) identified 9 quantitative attributes from the broader BRSR framework that must undergo independent assessment or assurance — these are the highest-priority ESG metrics where investor and regulator scrutiny concentrates. The 9 attributes: (1) GHG Footprint, (2) Water Footprint, (3) Energy Footprint, (4) Embracing Circularity, (5) Enhancing Employee Wellbeing and Safety, (6) Enabling Gender Diversity in Business, (7) Enabling Inclusive Development, (8) Fairness in Engaging with Customers and Suppliers, (9) Openness of Business. Each is computed as a specific ratio or intensity per revenue, with year-on-year change. Phasing per the March 2025 SEBI amendment: top 500 listed entities (by market capitalisation) for FY 2025-26, extending to top 1,000 from FY 2026-27. The Core is the focused subset; the broader BRSR Principle-wise narrative covers the full 9 NGRBC principles.

**Total GHG emissions per crore rupee of turnover** — measured in tonnes of CO₂-equivalent per ₹ crore of revenue. Formula: (Scope 1 emissions in tCO₂e + Scope 2 emissions in tCO₂e + relevant Scope 3 emissions in tCO₂e) ÷ Total revenue from operations in ₹ crore. **Scope 1** = direct emissions from owned or controlled operations (fuel combustion, refrigerant leaks, industrial process emissions, owned vehicle fleet, owned generators). **Scope 2** = indirect emissions from purchased electricity, steam, heating, cooling (use the CEA grid emission factor for India electricity per region — see [/methodology/cea-grid-emission-factors/all-india/](/methodology/cea-grid-emission-factors/all-india/)). **Scope 3** = relevant value-chain emissions where material; for BFSI, this includes Category 15 (Investments / financed emissions); for non-BFSI, includes Category 1 (purchased goods + services), Category 11 (use of sold products) where material. Disclosed separately by Scope; intensity per revenue is the headline KPI.

**Total water withdrawal per crore rupee of turnover** — measured in kilolitres per ₹ crore of revenue. Formula: Total water withdrawal (from all sources) in kL ÷ Total revenue from operations in ₹ crore. Water withdrawal sources reported separately: surface water, groundwater, third-party (utility) water, seawater / desalinated water, others. Discharge volumes also reported (withdrawal minus discharge = consumption). Water-stressed-area operations disclosed via Aqueduct overlay or CGWA block classification. See [/methodology/water-stewardship-india-brsr/](/methodology/water-stewardship-india-brsr/) for the broader stewardship architecture.

**Total energy consumption per crore rupee of turnover** — measured in gigajoules (GJ) per ₹ crore of revenue. Formula: Total energy consumption in GJ ÷ Total revenue from operations in ₹ crore. Energy sources reported separately: electricity (further split by source — purchased from grid, captive, renewable), fuel (coal, gas, oil, diesel, LPG, others), biomass / biofuel, steam, others. Renewable energy share = (Energy from renewable sources in GJ ÷ Total energy in GJ) × 100. Conversion factors (litres of diesel → GJ, kWh of electricity → GJ) follow IPCC default values or India-specific factors where published.

**Plastic packaging waste recycling rate**. Formula: (Plastic packaging waste recycled in tonnes ÷ Total plastic packaging waste generated in tonnes) × 100. Plastic packaging waste includes primary (around the product), secondary (around a group of products), and tertiary (transport packaging) packaging. Recycling = material recovery into the recycling chain; does not include energy recovery or landfill diversion. Methodology underpinned by Extended Producer Responsibility (EPR) under Plastic Waste Management Rules 2016 + amendments. Disclosed with recycler partner details + EPR certificate references where applicable.

**Two KPIs combined into the attribute.** (a) **Spend on wellbeing** — total spend on employee wellbeing (medical insurance, parental benefits, gratuity, day-care facilities, on-site medical, mental-wellness initiatives, sports + cultural facilities, employee assistance programs) as a percentage of total revenue from operations. Formula: (Wellbeing spend ÷ Revenue) × 100. (b) **LTIFR — Lost Time Injury Frequency Rate** — total work-related injuries resulting in lost time per million person-hours worked. Formula: (Number of lost-time injuries × 1,000,000) ÷ Total person-hours worked. Both KPIs disclosed separately. Per million-person-hours convention aligned with ISO 45001 / Indian Factories Act.

**Two KPIs.** (a) **Gross wages paid to female employees as a percentage of total wages paid** — Formula: (Total wages paid to female employees ÷ Total wages paid to all employees) × 100. Covers permanent + non-permanent employees. (b) **Female representation at board / KMP / total workforce levels** — Formula: (Female board members ÷ Total board members) × 100; same for KMP; same for permanent + non-permanent total workforce. Both KPIs disclosed separately. The wage KPI is more substantive than headcount alone — it captures both representation and pay parity at aggregate.

**Job creation in smaller towns**. Formula: (Permanent employees + workers hired during the year from smaller towns ÷ Total permanent employees + workers hired during the year) × 100. 'Smaller towns' typically defined as cities outside Tier-1 metropolitan areas (specifically defined in the BRSR format with reference to administrative classifications). Captures the entity's contribution to non-metropolitan employment generation. Disclosed with breakdown by gender + new hires vs total employed.

**Three KPIs combined.** (a) **Instances involving loss / breach of data of customers / employees as a percentage of total data principals** — covers DPDP Act 2023 reportable breaches + other data incidents. (b) **Number of complaints received in respect of advertising / cyber security / product responsibility / restrictive trade practices, etc.** as ratios — disclosed per category. (c) **Receivables / payables turnover ratio for suppliers** — measuring fairness in payment cycles to suppliers, with separate disclosure for MSME suppliers under Section 43B(h) IT Act / Section 15 MSMED Act timeline compliance. The three KPIs disclosed separately; collectively measure customer + supplier fairness.

**Concentration of purchases + sales among value-chain partners**. Formula: (Top-10 suppliers' purchases ÷ Total purchases) × 100; same for top-10 customers. Lower concentration indicates broader business engagement and lower dependency risk; higher concentration indicates value-chain concentration. Disclosed for both purchase-side and sales-side, separately, with the trade-off framing — concentration can be efficient but reduces openness. Under the SEBI March 2025 amendment, the value-chain definition (top partners ≥2% of total purchases / sales by value) feeds this attribute directly.

Assessment or assurance under SAE 3000 (Revised) — the operative ICAI standard for assurance engagements other than audits or reviews. Six-step assurance approach. (1) **Acceptance + planning** — engagement letter, scope, materiality. (2) **Understand the entity** — business model, value chain, ESG architecture. (3) **Identify and assess risks of material misstatement** in each KPI. (4) **Design + perform procedures** — analytical procedures, recalculation, source-document testing. (5) **Form a conclusion** — limited or reasonable assurance level depending on engagement scope. (6) **Report** — signed under partner CA's Certificate of Practice and DSC. Evidence the practitioner expects per KPI: data inventory + source-document linkage + methodology documentation + year-on-year movement bridge separating actual changes from methodology / coverage changes. See [BRSR Core Assurance methodology](/methodology/brsr-core-attributes/) for the broader assurance walkthrough.