In short
BRSR is SEBI’s mandatory sustainability report for India’s top 1,000 listed companies. BRSR Core is the assured subset within it — nine ESG attributes that need third-party assurance, on a glide path that reached the full top 1,000 in FY 2026-27.
What it is
The Business Responsibility and Sustainability Report is SEBI’s mandatory ESG disclosure for India’s largest listed companies, structured around the nine NGRBC principles. A defined subset — BRSR Core — carries key KPIs that require reasonable assurance.
Why it matters
Full BRSR has applied to India’s top 1,000 listed companies since FY 2022-23, and value-chain disclosure extends the requirement to unlisted suppliers. Getting the data and assurance right early avoids a scramble later.
The assurance net is tightening on a clear glide path: top 150 companies (FY 2023-24) → top 250 (FY 2024-25) → top 500 (FY 2025-26) → the full top 1,000 from FY 2026-27, which began 1 April 2026 (SEBI; Schneider Electric, 2026). BRSR Core covers 9 ESG attributes; value-chain disclosure for the top 250 (covering ~75% of purchases/sales by value) moved to voluntary in March 2025, but large buyers still demand verified vendor data (OneStopESG, 2026).
What & how we do it
The work, in the order we do it.
- Run materiality
- Build data across all nine principles and the BRSR Core KPIs
- Prepare BRSR Core for reasonable assurance
- Gather value-chain data
- Deliver a filing-ready report in SEBI’s format, interoperable with GRI and IFRS
Standards & frameworks
- SEBI BRSR / BRSR Core
- NGRBC
- Aligned to GRI and IFRS S1/S2
The rules, as they stand
What the regulation actually says.
| Position as at September 2026 | |
|---|---|
| Who files full BRSR | India’s top 1,000 listed companies by market capitalisation, since FY 2022-23SEBI |
| BRSR Core | 9 ESG attributes requiring assurance — framed as “assessment or assurance” after the March 2025 easingGreenSutra; Consultivo, 2026 |
| Full BRSR indicators | Around 140 — roughly 98 essential and 42 leadershipGreenSutra; Consultivo, 2026 |
| Current assurance cohort | Top 1,000, for FY 2026-27 — which began 1 April 2026SEBI; Schneider Electric, 2026 |
| Value-chain disclosure | Voluntary since March 2025 (top 250, covering ~75% of purchases and sales by value) — but large buyers still demand verified vendor dataOneStopESG; Sentra, 2026 |
| Designed to align with | GRI, IFRS S1/S2, TCFD and CDPimarcengineering; Sprih, 2026 |
Key dates
- FY 2022-23Full BRSR applies to the top 1,000 listed companies.
- FY 2023-24BRSR Core assurance begins — top 150.
- FY 2024-25Assurance extends to the top 250.
- March 2025Value-chain disclosure moves from comply-or-explain to voluntary.
- FY 2025-26Assurance extends to the top 500.
- FY 2026-27Top 1,000 in scope for assurance — the year began 1 April 2026.
Common questions
India’s top 1,000 listed companies by market capitalisation. Full BRSR has applied to that cohort since FY 2022-23.
Full BRSR is the report — around 140 indicators, roughly 98 essential and 42 leadership. BRSR Core is the nine ESG attributes inside it that require third-party assurance.
If you are in the top 1,000, yes. The glide path ran top 150 in FY 2023-24, top 250 in FY 2024-25, top 500 in FY 2025-26, and reached the full top 1,000 for FY 2026-27, which began on 1 April 2026.
Not as a SEBI obligation. It moved from comply-or-explain to voluntary in March 2025 for the top 250. In practice large buyers such as Tata and JSW still ask their vendors for verified data, so the requirement arrives commercially rather than through the regulator.
The nine BRSR Core attributes, and the evidence trail behind each number. Most findings are traceability problems rather than calculation problems — which is why the data systems matter as much as the report.
Related reading
What we have written on this.
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