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India Business Responsibility and Sustainability Report Core

India BRSR Core · India

Expanding Last updated 1 June 2026

Plain-language summary

The Business Responsibility and Sustainability Report (BRSR) Core is a framework issued by the Securities and Exchange Board of India requiring large listed companies to make mandatory disclosures on environmental, social, and governance performance. The Core section of the BRSR focuses on nine key performance indicators across human rights, labour standards, and environmental practices, with assured (third-party verified) reporting required from the top listed companies.

When first introduced as mandatory in FY 2023-24, the BRSR Core applied to the top 150 NSE and BSE listed companies. SEBI has now extended the mandatory requirement to the top 500 listed companies, significantly expanding the number of Indian businesses subject to assured ESG disclosure. The extension represents a significant step toward supply chain accountability within India itself.

The BRSR Core is notable as a Global South example of a home country requiring its own large companies to be accountable for supply chain practices, rather than being regulated solely by requirements imposed from importing countries. For smaller suppliers within Indian supply chains, this creates new documentation expectations from their domestic buyers.

Key obligations

  1. 1

    Nine key performance indicator disclosures

    Covered companies must report with third-party assurance on nine specified KPIs covering environmental, social, and governance matters.

  2. 2

    Supply chain disclosures

    Several KPIs require disclosure on supply chain practices, including working conditions and environmental impacts at supplier level.

  3. 3

    Third-party assurance

    Unlike voluntary BRSR disclosures, the Core section requires reasonable or limited assurance from an independent third party.

Implementation timeline

February 2023

BRSR Core made mandatory for top 150 listed companies

SEBI circular issued making BRSR Core disclosures mandatory for FY 2023-24 onwards for the top 150 companies by market capitalisation.

FY 2024-25

First reports for top 150 companies published

Companies submitted their first BRSR Core reports with third-party assurance.

June 2026

Expansion to top 500 announced

SEBI announced extension of mandatory BRSR Core to the top 500 listed companies from FY 2025-26.

Change log

Official sources