BRSR Core: the nine attributes, KPIs and the evidence to keep
The nine BRSR Core attributes and their KPIs, the calculation conventions in the Industry Standards Note, and the records to keep so your figures can be assessed or assured.
BRSR Core is the subset of BRSR indicators that SEBI requires to be independently assessed or assured, phased in by market capitalisation rank up to the top 1,000 listed companies from FY 2026-27. This page lists what the Core covers and the records worth keeping for each KPI. For context, read BRSR and BRSR Core explained.
The nine attributes
| # | Attribute | KPIs (as listed in the 2023 circular) |
|---|---|---|
| 1 | Greenhouse gas footprint | Total Scope 1 emissions; total Scope 2 emissions; GHG emission intensity (Scope 1 + 2) |
| 2 | Water footprint | Total water consumption; water consumption intensity; water discharge by destination and level of treatment |
| 3 | Energy footprint | Total energy consumed; share from renewable sources; energy intensity |
| 4 | Embracing circularity (waste) | Waste by category; total waste generated; waste intensity; waste recovered and disposed by method |
| 5 | Employee wellbeing and safety | Spending on wellbeing; permanent disabilities; lost time injury frequency rate; fatalities |
| 6 | Gender diversity in business | Gross wages paid to females as % of wages paid; POSH complaints |
| 7 | Inclusive development | Inputs sourced from MSMEs and small producers and within India; job creation in smaller towns |
| 8 | Fairness with customers and suppliers | Data breach share; number of days of accounts payable |
| 9 | Openness of business | Concentration of purchases and sales with trading houses, dealers and related parties; loans, advances and investments with related parties |
Conventions worth knowing
As summarised from the Industry Standards Note:
- Intensity denominators. Intensity metrics for emissions, water, energy and waste use PPP-adjusted revenue. The note stated a conversion factor of 22.4 INR per international dollar as of April 2024. Disclose the rate you use.
- Emission factors. Use recognised sources such as IPCC, IEA, DEFRA, EPA or country-specific factors, and disclose the source. For Indian grid electricity, use the latest Central Electricity Authority factor.
- Spend-based estimates. Allowed in the early stage where activity data is unavailable, but you should move to measured data once it exists.
- Water. Where consumption is not measured for offices, the note refers to a Central Ground Water Authority benchmark of 45 litres per head per working day.
- Wellbeing spend. Measured as a share of revenue from operations using audited records.
- Gender wages. Female gross wages as a share of total gross wages, from audited financial data.
- Job creation in smaller towns. Wages by RBI population category, by job location.
- Accounts payable days. Trade payables times 365, divided by the cost of goods and services procured.
Evidence to keep, by attribute
| Attribute | Records that support the figure |
|---|---|
| GHG | Fuel and electricity invoices, meter reads, factor table with source and year, inventory workbook, boundary list |
| Water | Water bills, meter logs, borewell and tanker records, discharge permits and test reports |
| Energy | Electricity bills, renewable certificates or PPAs, fuel purchase records |
| Waste | Waste manifests, authorised recycler and disposal certificates, weighbridge slips |
| Wellbeing and safety | Insurance and benefit invoices, accident register, investigation reports |
| Gender diversity | Payroll extracts by gender, POSH register and committee reports |
| Inclusive development | Purchase ledger by supplier with MSME status, payroll by location |
| Fairness | CERT-In incident log, trade payables ledger |
| Openness | Related-party ledger, purchase and sales ledgers by counterparty |
A good routine
- Map each KPI to one owner and one system.
- Write a one-page method note per KPI.
- Reconcile each total to audited financials where possible.
- Keep a folder per KPI with the source files.
- Run an internal dry run with someone outside the team before the provider arrives.
Use our downloadable BRSR Core evidence checklist to track this.
Providers
Official sources
- SEBI circular of 12 July 2023, Annexure I: format of BRSR Core
- SEBI circular of 20 December 2024: Industry Standards on reporting of BRSR Core
- SEBI circular of 28 March 2025
- NSE: FAQ on BRSR filing
This guide is general information, not legal, tax or investment advice. Rules change; check the official sources and talk to an adviser before you rely on it.
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