PolicyIn force
India: Business Responsibility & Sustainability Report (BRSR) and BRSR Core
SEBI's mandatory ESG disclosure for India's largest listed companies, with assurance on a core set of KPIs.
CThe Collabryx EditorialCurated for the network30 September 2026 · 2 min read
At a glance
- Jurisdiction
- India (SEBI)
- Status
- In force
- Applies to
- The top 1,000 listed companies by market capitalisation. Assurance of BRSR Core is phased in from the largest companies.
- Timeline
- FY2022–23 — BRSR mandatory for the top 1,000 listed companies
- FY2023–24 — Reasonable assurance of BRSR Core begins with the largest listed companies, expanding over following years
- Value-chain disclosures phased in for the largest companies: timelines revised by SEBI — check the latest circular
- Last reviewed
- June 2026
What it requires
BRSR follows the nine principles of India's National Guidelines on Responsible Business Conduct. It covers environmental, social and governance performance in a standard format.
BRSR Core
A subset of key indicators — including greenhouse gas emissions, energy, water, waste, employee wellbeing and gender diversity — that must be externally assured.
Why it matters for your work
Assurance turns BRSR from a disclosure exercise into a data-controls exercise. Practitioners who can build facility-level data pipelines that survive assurance are in short supply.
Watch for
SEBI has adjusted timelines and the value-chain scope since launch. Check the latest circular for the year you're reporting.