Does BRSR Core apply to my company?

Significant suppliers and customers of a top-250 listed company. From FY 2025–26, SEBI asks the top 250 by market capitalisation for value-chain disclosures on a comply-or-explain basis, covering their significant upstream and downstream partners. If you are one of them, you are asked for data, usually as a questionnaire from your customer. You are not yourself subject to BRSR.

That is why an unlisted manufacturer can be asked for BRSR Core data without ever filing a BRSR: energy, emissions, water and waste figures, safety and diversity figures, each with a document behind it.

Does BRSR Core apply to unlisted companies?

Not directly. SEBI's BRSR Core requirement applies to listed companies by market-capitalisation rank. An unlisted company is reached indirectly when it is a significant supplier or customer of a top-250 listed company: from FY 2025–26 those companies make value-chain disclosures on a comply-or-explain basis, and they ask their partners for the data. The supplier is asked for data; it is not itself subject to BRSR.

What is the difference between BRSR and BRSR Core?

BRSR is the full Business Responsibility and Sustainability Report that the top 1,000 listed companies file with their annual report. BRSR Core is a smaller set of key indicators within it, grouped under nine attributes, that must be independently assured or assessed, phased in by market-capitalisation rank.

What will a customer ask its suppliers for under BRSR Core?

The BRSR Core indicators for the supplier's own operations: energy, emissions, water and waste figures, employee health and safety, gender diversity, and how it deals with its own customers and suppliers. Each figure needs a source document behind it.