BRSR Core
The BRSR Core represents a subset of the comprehensive BRSR and includes a specific set of key performance indicators (KPIs) / metrics across nine ESG attributes. With a focus on the Indian / emerging market context, additional KPIs have been identified for assurance, such as job creation in small towns, business openness, and gross wages paid to women. To facilitate better global comparability, intensity ratios based on revenue adjusted for purchasing power parity (PPP) have been incorporated.
Also for easy reference, the BRSR Core includes a cross-reference to the disclosures found in the BRSR.
In its circular issued July 12, 2023 (SEBI/HO/CFD/CFD-SEC-2/P/CIR/
| Financial Year | Applicability of BRSR Core to top listed entities (by market capitalization) |
|---|---|
| 2023-24 | Top 150 listed entities |
| 2024-25 | Top 250 listed entities |
| 2025-26 | Top 500 listed entities |
| 2026-27 | Top 1000 listed entities |