India's BRSR Core: The 9 KPIs Every Listed Company Must Now Report

SEBI's Business Responsibility and Sustainability Reporting (BRSR) framework introduced a new layer of accountability in 2023: the BRSR Core. Unlike the broader BRSR report, the BRSR Core focuses on nine specific Key Performance Indicators that must be independently verified — not just self-reported. For India's top listed companies, getting these nine metrics right is now a regulatory requirement, not an optional exercise.

What Is the BRSR Core?

The BRSR Core is a subset of the full BRSR report, designed to create a standardised, comparable, and auditable set of ESG metrics across listed Indian companies. SEBI introduced mandatory assurance for these nine KPIs to address the widespread problem of unverified and inconsistent ESG disclosures. Starting from FY 2023–24, the top 150 listed companies by market capitalisation must have BRSR Core data independently assured. This expands to the top 1,000 companies by FY 2026–27.

The 9 BRSR Core KPIs Explained

The nine KPIs span environmental, social, and governance dimensions. On the environmental side, companies must report: Scope 1 and Scope 2 greenhouse gas emissions (in tonnes of CO2 equivalent), total energy consumption broken down by renewable and non-renewable sources, water withdrawal and consumption intensity, and waste generated and disposed. On the social side, the KPIs cover gender and social diversity in leadership, pay parity between men and women at different job levels, and the percentage of differently-abled employees. The governance dimension includes disclosures on supply chain sustainability — specifically the percentage of inputs sourced from suppliers assessed on ESG parameters.

Why Independent Assurance Changes Everything

The introduction of mandatory assurance for BRSR Core KPIs is a significant escalation from what existed before. Self-reported ESG data is notoriously inconsistent — different companies use different boundaries, methodologies, and emission factors, making comparison almost impossible. Independent assurance forces companies to adopt consistent, verifiable measurement methodologies. For carbon emissions specifically, this means companies must now measure their Scope 1 and Scope 2 emissions using recognised protocols such as the GHG Protocol Corporate Standard, and have those figures verified by a competent third party before publication.

How to Prepare Your BRSR Core Disclosures

Companies that have not yet built a structured data collection process for these nine KPIs should start now. The first step is establishing your measurement boundary — which entities, facilities, and activities are included in your reporting scope. The second step is selecting the right methodology for each metric, particularly for GHG emissions, water, and energy. The third step is building internal data systems that capture the required information consistently across your operations. And the fourth step is engaging a qualified assurance provider well before the reporting deadline. Csquare supports listed companies in building BRSR Core-ready data frameworks and carbon measurement systems that meet assurance standards.