Description

It is a comprehensive reporting framework mandated by the Securities and Exchange Board of India (SEBI) for the top listed companies in India (currently the top 1,000 by market capitalization). Its main goal is to improve the quality, consistency, and comparability of non-financial disclosures related to Environmental, Social, and Governance (ESG) performance. It is a significant step towards integrating sustainability into corporate governance in India and aligning Indian companies with global ESG reporting standards. BRSR core is the subset of BRSR, consisting of a key performance indicators (KPIs) under the 9 core principles. Further SEBI has mandated the reasonable assurance of BRSR core as per the glide path mentioned in the circular dated 12.07.2023.