BRSR Core
A subset of the Business Responsibility and Sustainability Report requiring reasonable assurance by an independent assessor, mandated by SEBI Circular 28 March 2025.
BRSR Core is the sub-set of Business Responsibility and Sustainability Reporting (BRSR) key performance indicators that must be subjected to reasonable assurance by an independent assessor. It was introduced by the SEBI Circular dated 12 July 2023 and its assurance timeline was materially revised by the SEBI Circular dated 28 March 2025.
The BRSR Core covers a limited set of KPIs across nine environmental, social and governance themes — including GHG emissions (Scope 1 and Scope 2), water withdrawal and consumption, waste generation, employee well-being metrics, gender diversity and pay parity, and stakeholder engagement metrics. The KPI list and the associated methodology are prescribed in the annexure to the July 2023 circular.
Under the current implementation schedule, the top-150 listed entities by market capitalisation must obtain reasonable assurance on BRSR Core for FY 2024-25, expanding to the top-250 for FY 2025-26 and the top-500 for FY 2026-27. The 28 March 2025 circular introduced a phased approach for the assurance methodology, giving assessors additional time to align to ISSA 5000. The dcomply Academy ESG + BRSR Practitioner Certification walks the full BRSR Core assurance workflow.