| You Must Report On | What It Means |
|---|---|
| Section A: General Disclosures | Company identity, operations, products, workforce, subsidiaries, value chain, CSR activities, and assurance details |
| Section B: Management & Process Disclosures | How policies and governance structures align with the 9 NGRBC principles. This includes board oversight, review processes, and whether policies extend to the value chain |
| Section C: Principle-wise Performance | Detailed metrics for each principle, with Essential indicators mandatory for all reporting entities, and Leadership indicators voluntary for companies aspiring to higher sustainability maturity |
| Financial Year | 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 listed entities |
| Theme | What You Must Disclose |
|---|---|
| Environment | Energy use, water consumption, air emissions, waste management, and Scope 1 & 2 GHG emissions with intensity metrics. Scope 3 disclosures appear under Leadership indicators |
| Social | Workforce diversity, wages, health and safety, training, employee turnover, human rights, grievance mechanisms |
| Governance | Policies, targets, board oversight of sustainability, and independent assessments of policies |
| Value Chain | Percentage of inputs sourced from MSMEs or domestic suppliers, screening of value chain partners, and environmental/social impacts across the chain |
| Stakeholder Engagement | Community impact assessments, grievance redressal mechanisms, and inclusivity initiatives |
