BRSR Core: What India's Top Listed Companies Must Report on ESG
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Statura Team
The Business Responsibility and Sustainability Report (BRSR) is SEBI's ESG disclosure framework for listed companies, with BRSR Core adding assured key performance indicators.
Who reports
The top listed companies by market cap must file BRSR with their annual report, and progressively obtain reasonable assurance on BRSR Core KPIs. Value-chain disclosure is being phased in.
What BRSR Core covers
- Greenhouse gas intensity
- Water and energy intensity
- Waste and circularity
- Employee wellbeing and safety
- Diversity and gender metrics
Why it matters beyond listed firms
Suppliers to large companies increasingly face ESG data requests as value-chain reporting expands — SMEs should prepare data now.
Statura builds ESG data systems and supports BRSR reporting and assurance readiness.
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