What is BRSR Core?

BRSR Core is a defined subset of the full BRSR report — nine Key Performance Indicators (KPIs) that SEBI carved out in July 2023 and put through mandatory third-party assurance, rather than leaving them as self-reported data like the rest of the report. The carve-out targets the disclosures most exposed to greenwashing risk: emissions, water, energy, waste, and a small number of workforce-related metrics.

The nine BRSR Core KPIs

  1. Emissions intensity
  2. Water intensity
  3. Waste intensity
  4. Energy intensity
  5. Jobs and wages by gender
  6. Training
  7. Diversity
  8. Gross wages paid to women
  9. Complaints

BRSR Core vs. the full BRSR report

Every company that files BRSR still files all nine NGRBC principles across the full report — BRSR Core isn't a separate filing. It's the nine KPIs above, sitting inside that report, singled out for assurance. An auditor checking BRSR Core numbers needs to trace each one back to its source (a utility bill, a payroll record, a waste manifest), the same rigor applied to financial statements — not just accept a self-reported figure.

Timeline: from launch to FY27 assurance

  • July 2023 — SEBI introduces BRSR Core as a distinct, assurance-bound subset of the wider BRSR.
  • July 2024 — BRSR Lite proposed: a voluntary, reduced-evidence version of the same nine attributes for unlisted companies and SMEs, without the assurance requirement.
  • November 2025 — SEBI extends BRSR Core disclosure to value-chain partners contributing more than 2% of a listed company's purchases or sales, with the first cohort (partners above 5%) filing alongside the parent entity from FY27.
  • May 2026 — SEBI confirms mandatory limited assurance on BRSR Core, aligned with ISAE 3000 (revised), applies to all Top 1,000 listed entities from FY27 — closing a path that had let smaller listed companies defer to FY28.

References