SEBI’s BRSR Core framework specifies 9 ESG attributes for which listed entities must obtain assessment or assurance (per SEBI Circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, updated by Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42 dated March 28, 2025). The phased applicability: top 150 (FY 2023-24), top 250 (FY 2024-25), top 500 (FY 2025-26), top 1000 (FY 2026-27).
The 9 BRSR Core Attributes (per SEBI Annexure I)
Environmental Attributes
- Attribute 1: GHG Footprint — Scope 1 and Scope 2 greenhouse gas emissions (tCO2e), emission intensity per turnover and per unit of product. Use ScopeTracer with CEA CO₂ Baseline Database v21.0 — India weighted average grid emission factor: 0.712 tCO₂/MWh (FY 2024-25).
- Attribute 2: Water Footprint — Water withdrawal by source, water consumption, water discharge by destination and quality, water intensity. Track with Water & Waste Tracker.
- Attribute 3: Energy Footprint — Total energy consumed (GJ), energy intensity per turnover, share of renewable energy in total energy consumption.
- Attribute 4: Embracing Circularity — Waste generated by type, waste diverted from disposal, waste directed to disposal. Includes hazardous waste, plastic waste, e-waste, biomedical waste. Maps to BRSR Principle 6.
Social Attributes
- Attribute 5: Enhancing Employee Wellbeing & Safety — PF, ESI, gratuity, maternity benefit coverage. LTIFR, fatalities, reportable injuries. Health & safety training hours. Managed via OHSComply.
- Attribute 6: Enabling Gender Diversity — Percentage of women in total workforce, Board, and KMP. Median remuneration ratio (male:female). Assess with GenderLens.
- Attribute 7: Enabling Inclusive Development — Job creation in smaller towns. Rehabilitation & resettlement. Procurement from MSMEs and small producers. CSR spend as percentage of average net profit. Maps to BRSR Principle 8.
Governance Attributes
- Attribute 8: Fairness in Engaging with Customers & Suppliers — Consumer complaints and resolution rate. Product recalls. Data privacy breaches. Concentration of purchases and sales (top 10 suppliers/customers as % of total). Maps to BRSR Principle 9.
- Attribute 9: Openness of Business — Concentration of purchases and sales from trading houses, dealers, related parties. Anti-competitive conduct fines. Membership of trade associations. Maps to BRSR Principle 7.
Key Clarification: “Assessment or Assurance”
Per SEBI’s March 2025 amendment, the terminology has been updated from “assurance” to “assessment or assurance”. This distinction matters — check with your assurance provider whether your company requires a full reasonable assurance engagement (ISAE 3000 / AA1000AS v3) or an assessment-level review. RSustain offers both through our AA1000 remote assurance platform.
5 Steps to Prepare
- Assess readiness — Run the free BRSR Compass (120 questions, 10 minutes) to score your preparedness across all 9 principles.
- Establish data systems — Use BRSR Autopilot to set up structured data collection for each of the 9 Core attributes.
- Validate data — Run the Pre-Assurance Validator (200 automated rules) before engaging your assurance provider. Catches 80% of issues upfront.
- Engage assurance provider — RSustain offers AA1000 remote assurance for listed companies. Independent of advisory (no conflict of interest).
- File — Generate BRSR XBRL and submit on BSE/NSE portal.
Book a free consultation to discuss your BRSR Core readiness.
Sources: SEBI Circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 (July 12, 2023); SEBI Circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42 (March 28, 2025); CEA CO₂ Baseline Database v21.0 (FY 2024-25).