BRSR Core – Framework for assurance and ESG disclosures for value chain

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..... 1. SEBI vide Circular No. SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated May 10, 2021 had prescribed the Business Responsibility and Sustainability Report (BRSR) which was subsequently incorporated in the Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 . Based on the recommendations of the ESG Advisory Committee and pursuant to public consultation, the Board decided to introdu .....

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..... , for better global comparability intensity ratios based on revenue adjusted for Purchasing Power Parity (PPP) have been included. The format of BRSR Core for reasonable assurance is placed at Annexure I. The BRSR format after incorporating new KPIs of BRSR Core is placed as Annexure II . Accordingly, the BRSR format as prescribed in Annexure 16 of the aforementioned Master Circular stands .....

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..... Applicability of BRSR Core to top listed entities (by market capitalization) 2023 24 Top 150 listed entities 2024 25 Top 250 listed entities 2025 26 Top 500 listed entities 2026 27 Top 1000 .....

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..... s for the value chain shall be applicable to the top 250 listed entities (by market capitalization), on a comply-or-explain basis from FY 2024-25. 4.4.2 The limited assurance of the above shall be applicable on a comply-or-explain basis from FY 2025 - 26. 5. Assurance provider 5.1 The Board of the listed entity shall ensure that the assurance provider of the BRSR Core has the necessary .....

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