BRSR Compliance India.
Know exactly where you stand.

BRSR Core has 9 mandatory KPIs requiring limited assurance for applicable listed companies: (1) Intensity of GHG emissions (Scope 1 + 2); (2) Intensity of energy consumption; (3) Intensity of water consumption; (4) Waste generated; (5) Number of value chain partners assessed for ESG risks; (6) Complaints from communities; (7) Median wages — male vs female; (8) Number of employees trained on ESG; (9) Number of complaints from employees and workers. These 9 KPIs are the foundation of SEBI's ESG assurance framework.

BRSR (full) is the comprehensive sustainability report covering all sections — General Disclosures, Management and Process Disclosures, and Principle-wise Disclosures across NGRBC's nine principles. BRSR Core is a subset of 9 key performance indicators from BRSR that require mandatory third-party assurance. All top 1000 listed companies must file the full BRSR. A subset (top 150 from FY2024, top 1000 by FY2027) must additionally get BRSR Core assured by an independent third party.

SEBI permits limited assurance on BRSR Core from: Chartered Accountants (members of ICAI), Company Secretaries (members of ICSI), Cost Accountants (members of ICMAI), and environmental auditors with relevant domain expertise. For reasonable assurance (the higher standard expected eventually), Big 4 and specialist ESG assurance firms are preferred. Currently, limited assurance is the standard for BRSR Core — a lower threshold than the reasonable assurance standard applied in financial audits.

NGRBC (National Guidelines on Responsible Business Conduct) are nine principles of responsible business conduct issued by the Ministry of Corporate Affairs. BRSR disclosures are structured around these nine principles: P1 Businesses should conduct and govern themselves with integrity; P2 Businesses should provide goods and services in a sustainable and safe manner; P3 Businesses should respect and promote employee wellbeing; P4 Businesses should respect the interests of all stakeholders; P5 Businesses should respect and promote human rights; P6 Businesses should respect and make efforts to protect the environment; P7 Businesses when engaging in influencing public policy should do so responsibly; P8 Businesses should promote inclusive growth; P9 Businesses should engage and provide value to their consumers.