BRSR Core Readiness Self-Assessment
Free 30-second tool to check whether your entity is in BRSR Core reasonable-assurance scope this financial year, and what's coming next. Based on SEBI's March 2023 BRSR Core circular and the published phasing schedule across Top 150 / 250 / 500 / 1000 tiers.
Authority: SEBI BRSR Core Circular (March 2023) + SEBI Industry Standards on Reporting of BRSR Core (December 2024). Phasing schedule is fixed by SEBI through FY 2026-27.
BRSR Core phasing schedule (all tiers)
Per SEBI BRSR Core Circular (March 2023). The phasing is fixed through FY 2026-27; all top-1000 listed entities will be in mandatory reasonable-assurance scope by then.
| Tier (by market cap, prior 31 Mar) | BRSR Core assurance mandatory since | BRSR Value Chain verification since |
|---|---|---|
| Rank 1-150 | FY 2023-24 | FY 2024-25 |
| Rank 151-250 | FY 2024-25 | FY 2025-26 |
| Rank 251-500 | FY 2025-26 | FY 2026-27 (expected) |
| Rank 501-1000 | FY 2026-27 | FY 2027-28 (expected) |
| Outside Top 1000 | Not in BRSR Core scope. May still file full BRSR voluntarily. | |
The 9 BRSR Core attributes (assurance scope)
Once in scope, the entity must subject these 9 attributes to reasonable assurance under SAE 3000 (Revised):
- P1 — Openness of Business — related-party transactions + concentration of purchases/sales
- P3 — Spend on Wellbeing — % of revenue on employee + worker wellbeing measures
- P3 — Female Wages as % of Total Wages
- P3 — POSH Complaints — filed + upheld + pending + % of female workforce
- P3 / P5 — Gender Diversity — workforce composition + remuneration ratio
- P6 — GHG Intensity per Revenue — Scope 1 + Scope 2
- P6 — Water Withdrawal Intensity per Revenue
- P6 — Energy Footprint
- P6 — Waste Circularity
- P8 — Job Creation in Smaller Towns
(List shows 10 because Gender Diversity is conventionally counted as one attribute but spans both P3 cohort + P5 remuneration ratio dimensions per SEBI's Industry Standards on BRSR Core, December 2024.)
FAQs
What is BRSR Core and which entities need to file it?
BRSR Core is the 9-attribute subset of the full BRSR format, introduced by SEBI in March 2023, that requires independent reasonable assurance under SAE 3000 (Revised). The assurance phasing is determined by market-cap rank: Top 150 from FY 2023-24, Top 250 from FY 2024-25, Top 500 from FY 2025-26, Top 1000 from FY 2026-27.
How do I check my entity's market-cap rank tier?
SEBI does not publish a separate "top 1000 by market cap" list. The rank is determined as on 31 March of the prior FY using market capitalisation on the stock exchange where the security is listed. Most exchanges + listing solutions publish the ranking annually around April-May for compliance reference (BSE, NSE-IFSC, Capitaline).
What about value-chain partners of in-scope entities?
In-scope entities are also subject to BRSR Value Chain Verification — a separate disclosure requiring reporting of value-chain partners contributing ≥ 2% of total purchases or sales, and limited assurance on those partners' ESG metrics. The value-chain phasing follows BRSR Core: Top 150 from FY 2024-25, Top 250 from FY 2025-26, etc.
Who can perform BRSR Core assurance?
Per SEBI's BRSR Core circular (March 2023), assurance providers must be empanelled with a recognised professional body — ICAI (Chartered Accountants), ICAI-Cost (Cost Accountants), or ICSI (Company Secretaries). The same firm that conducts the statutory audit can also provide BRSR Core assurance subject to independence rules.