BRSR Core

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.

 

Compliance timeline for BRSR Core
 

In its circular issued July 12, 2023 (SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122), the following timeline was provided by SEBI where the BRSR Core compliance will become mandatory for listed entities.

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