BRSR Core
Reporting & DisclosureBRSR Core is a subset of SEBI's Business Responsibility and Sustainability Reporting framework consisting of key performance indicators that must be independently assured. It covers nine ESG attributes: GHG footprint, water footprint, energy footprint, waste management, biodiversity, employee well-being, gender diversity, inclusive development, and fairness in engaging with customers. The top 150 listed companies by market capitalisation must obtain reasonable assurance on BRSR Core from FY 2023-24, extending to the top 1,000 by FY 2026-27.
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