Scope
Phased: top 150 → 250 → 500 → top 1,000 listed companies
India · rule
BRSR Core (assurance + value chain)
SEBI circular framework (Jul 2023, as amended Dec 2024 / Mar 2025)
In forceApplies 2023-04-01
Penalties
SEBI enforcement; assurance-provider eligibility rules
Last verified
2026-08-22
In plain language
What this law does
Assurance/assessment over nine BRSR Core attributes (GHG incl. intensity, water, waste, energy, well-being/safety, gender diversity, POSH, inclusive development, fair conduct); value-chain disclosure now voluntary with partner thresholds ≥2% of purchases/sales up to 75% cumulative.
Core obligations
Assessment or assurance of 9 Core attributes; optional value-chain disclosures with 75% cumulative coverage cap; green-loan leadership indicator
Dictionary
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