ESGTrack calculates 48 BRSR Core KPIs from approved data — with intensities per PPP-adjusted revenue and per unit of output — shows what is not yet covered or evidenced, and lets your assessor or assurer test each figure inside ESGTrack.
Illustrative screen with sample data. tCO₂e.
BRSR Core is the set of key indicators within the BRSR for which listed companies obtain third-party assessment or assurance. These are the KPIs ESGTrack calculates or records for each attribute; 5 supplementary indicators it also tracks, which SEBI's BRSR Core does not include, are kept apart.
| Attribute | KPIs | What they measure |
|---|---|---|
| GHG footprint | 4 | Scope 1 GHG emissions; Scope 2 GHG emissions; GHG intensity — PPP; GHG intensity — physical output |
| Water footprint | 4 | Total water consumption; Water intensity — PPP; Water intensity — physical output; Water discharge |
| Energy footprint | 4 | Total energy consumed; Renewable energy %; Energy intensity — PPP; Energy intensity — physical output |
| Embracing circularity (waste) | 14 | Plastic waste (A); E-waste (B); Biomedical waste (C); Construction & demolition waste (D); Battery waste (E); Radioactive waste (F); Other hazardous waste (G); Other non-hazardous waste (H); Total waste generated; Waste intensity — PPP; Waste intensity — physical output; Waste recovered; Waste recovery intensity; Waste disposed |
| Employee wellbeing and safety | 4 | Employee/worker wellbeing spend; Permanent disabilities; LTIFR; Fatalities |
| Enabling gender diversity | 4 | Female gross wages %; POSH complaints; POSH complaints %; POSH complaints upheld |
| Enabling inclusive development | 2 | MSME/small-producer & India sourcing %; Smaller-town wage % |
| Fairness with customers and suppliers | 2 | Customer-data breach %; Accounts payable days |
| Openness of business | 10 | Trading-house purchases %; Number of trading houses; Top-10 trading-house purchase %; Dealer/distributor sales %; Number of dealers/distributors; Top-10 dealer/distributor sales %; Related-party purchase share; Related-party sales share; Related-party loans & advances share; Related-party investment share |
The GHG, water, energy and waste footprints are each reported per rupee of revenue adjusted for purchasing power parity, and per unit of physical output. Both denominators are methodology choices an assessor will ask about, so ESGTrack treats them as inputs to be documented and approved, not numbers typed into a cell.
A PPP conversion factor is recorded with its source and version, and approved by someone other than the person who added it. An output measure — tonnes of cement, units produced, beds occupied — is defined for your company or sector with its rationale, and its yearly output is recorded on it or taken from the approved entries of a metric you track. Approving either recalculates the intensities that came from approved data.
How the intensity ratios are calculatedA total that silently misses a plant's March is the kind of error an assessor finds. ESGTrack calculates a KPI from approved data only when everything it adds up is covered: each site and month approved, or marked not applicable with the reason — a plant shut for a month, a fuel never used at a site.
The coverage page shows the gaps site by month; the evidence heatmap shows, across the Core KPIs, where the documents behind the figures are complete, missing or still under review.
Illustrative screen with sample data.
Open any BRSR Core KPI and its trace shows the reported value, how it was produced, the approved entries behind it — who entered and who approved each one, and the emission factor used — and every evidence file, with its SHA-256 fingerprint checked again as you look.
When a figure filed last year has since been recalculated, this year's report shows it as restated: each restatement is explained by one person and approved by another, and the approved ones form the note on restated figures.
Since SEBI's March 2025 changes, a company may obtain an assessment of BRSR Core under the Industry Standards Forum's standards instead of reasonable assurance. Either way the provider tests the same figures, and in ESGTrack they test them where they live: engagements are limited to their years, with the standard applied recorded, and queries, document requests, samples and findings stay beside the figures they are about.
The statement is written and signed in ESGTrack on the representations management signs, anyone can check a signed statement on a public page, and assured figures are locked — reopened only with a recorded reason.
Assurance readiness| Financial year | Listed entities (by market capitalisation) |
|---|---|
| 2023-24 | Top 150 |
| 2024-25 | Top 250 |
| 2025-26 | Top 500 |
| 2026-27 | Top 1,000 |
Source: SEBI's BRSR Core circular of 12 July 2023, as amended on 28 March 2025 (assessment or assurance). Checked October 2026 — confirm the current position for your company with your advisors.
Value chain. ESGTrack chooses value-chain partners by SEBI's 2% rule, asks them for their BRSR Core figures through the supplier portal — no account to create — and shows the share of purchases and sales they cover, with the attributed disclosure.
XBRL. The Core KPIs go into the BRSR's XBRL file for NSE and BSE from the same approved figures as the PDF, validated before you download it.
Peers. Benchmarks set your BRSR figures — emissions, energy, water and waste per crore of revenue, renewable energy, safety, gender, sourcing from MSMEs, days payable — against peers' filed BRSRs, with the quartiles of your sector.
All of SEBI's BRSR Core indicators, under its nine attributes — 48 KPIs in ESGTrack: the GHG, water and energy footprints, circularity, employee wellbeing and safety, gender diversity, inclusive development, fairness with customers and suppliers, and openness of business. Each is calculated from approved data — metrics summed across sites and months, or ESGTrack's emissions and energy engines working on approved entries. A KPI set by hand carries its reason and is never overwritten by a recalculation.
Each footprint is divided by revenue adjusted for purchasing power parity and, where it applies, by a physical output. The PPP conversion factor is recorded with its source and version and approved before it is used; the output measure is defined for your company or sector with its rationale and approved. Approving either recalculates the intensities.
A KPI is calculated from approved data only when what it adds up is covered: every site and month approved, or marked not applicable with the reason (a plant shut for a month, a fuel not used at a site). The coverage page shows each gap, site by month.
No. Your assessor or assurance provider does. ESGTrack prepares the figures, evidence and approvals they test, and they work inside ESGTrack — with engagements limited to their years, queries and samples beside the figures, and their statement signed there.
Yes. ESGTrack chooses value-chain partners by SEBI's 2% rule, asks them for their BRSR Core figures through the supplier portal with no account to create, and shows the share of purchases and sales they cover.
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.
4 min read
An assessor or assurer tests whether each BRSR Core figure can be supported — by source records, a documented method, named approvals and a trail of every change. It helps to collect evidence with each figure as it is entered, separate who enters from who approves, explain unusual movements, and fix the boundary and factors before year end rather than during fieldwork.
5 min read
BRSR Core asks for GHG, energy, water and waste intensity per rupee of turnover adjusted for purchasing power parity (PPP) and per unit of physical output. PPP-adjusted revenue is revenue from operations in rupees divided by the IMF's PPP conversion factor for India, which must be disclosed.
4 min read
Illustrative scenario
An invented example of how a listed cement manufacturer entering the top 500 might get ready for its first BRSR Core reasonable assurance — from scoping in October to a signed statement in July — and the problems a dry run would typically find. The company, people and figures are invented to show the steps.
4 min read
A walkthrough of the KPIs, their coverage and evidence, and how your assessor or assurer would work in ESGTrack.