BRSR Core explained: the nine attributes, assessment or assurance, and the glide path
BRSR Core is a set of key BRSR indicators under nine attributes — GHG, water and energy footprints, circularity, employee wellbeing and safety, gender diversity, inclusive development, fairness to customers and suppliers, and openness of business — that listed companies must have independently assessed or assured. It applies to the top 500 for FY 2025-26 and the top 1,000 from FY 2026-27.
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