BRSR and BRSR Core, from figures to the filed report
ESGTrack fills Sections A, B and C from approved data, calculates the BRSR Core KPIs with the evidence behind each one, and produces the report and its XBRL file for NSE and BSE — with every figure traceable to its source.
Illustrative screen with sample data.
What a BRSR asks for, in brief
The Business Responsibility and Sustainability Report is SEBI's disclosure for the top 1,000 listed entities by market capitalisation, filed as part of the annual report. Section A covers general disclosures about the company, Section B its management and processes, and Section C its performance against the nine principles of the National Guidelines on Responsible Business Conduct — through essential indicators, which are mandatory, and leadership indicators, which are voluntary.
BRSR Core is a subset of key 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 — for which third-party assessment or assurance is phased in by market capitalisation.
| 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.
How ESGTrack prepares it
One sequence, from the first figure of the year to the frozen filing pack. Each step is something ESGTrack does today.
- Start the year from last year
Each new BRSR starts from what was filed the year before; Section A is filled from your company profile, and an owner and a due date are set for every part of the report.
- Collect the figures behind each answer
Energy, emissions, water, waste, people, safety and governance data are entered or imported by site and month, with evidence, and approved by named reviewers.
- Calculate BRSR Core from approved data
The Core KPIs are worked out from approved entries — with intensities per rupee of turnover adjusted for purchasing power parity, and your output definition for physical intensity — and each can be traced to its entries.
- Bring in the value chain
Value-chain partners are chosen by SEBI's 2% rule and asked for their figures through a supplier link; the share of purchases and sales they cover is shown.
- Check before filing
A filing check goes through every question with a Fix it link to each issue; written answers can be reviewed against your figures, and big changes from last year need an explanation.
- Approve, file and keep the record
Final submission records the approvals from section owners to the board, freezes a fingerprinted filing pack, and produces the report and the XBRL file for NSE and BSE.
BRSR Core, ready for an assessor or assurer
Assessment or assurance tests whether each Core KPI can be supported. ESGTrack keeps the evidence with the figure it supports, fingerprinted so a changed file is noticed, and shows an evidence heatmap across the Core KPIs so gaps are found before the engagement starts.
- Assurance providers work inside ESGTrack, limited to the periods of their engagement
- Queries, document requests, samples and findings stay with the figures they are about
- The provider's name and type are recorded for Section A
- Assured figures are locked; reopening one needs a recorded reason
Illustrative screen with sample data.
The XBRL file, validated before you download it
NSE and BSE ask for the BRSR in PDF and in XBRL, filed on the same day as the annual report, and the two must agree. ESGTrack builds the XBRL file on SEBI's 2026-02-28 BRSR taxonomy from the same approved figures as the PDF, identifies your company by ISIN, and validates it with built-in rules — and with the Arelle processor where it is installed.
- Conventions checked against real filings made with the exchanges' own utility
- Every version kept, with a SHA-256 hash checked at download
- A mandatory question that does not apply is answered "Not applicable", with its reason, from the filing check
The company files the BRSR with the exchanges; ESGTrack prepares the files and keeps the record of what was filed.
Illustrative screen with sample data.
The rules ESGTrack follows, and where they come from
These are the points of the BRSR framework that shape how ESGTrack prepares the report. They were checked against SEBI's and the exchanges' publications in October 2026; regulations change, so confirm the position for your reporting year with your advisors.
| Requirement | Source |
|---|---|
| BRSR for the top 1,000 listed entities, as part of the annual report; mandatory from FY 2022-23 | SEBI circular, 10 May 2021 |
| BRSR Core attributes and the assurance glide path; ESG disclosures for the value chain | SEBI circular, 12 July 2023 |
| "Assessment or assurance" of BRSR Core; value-chain disclosures voluntary (2% rule, optional 75% coverage); voluntary green credits indicator | SEBI circular, 28 March 2025 |
| BRSR filed in PDF and XBRL on the day the annual report is filed; the two must agree | NSE circular NSE/CML/2024/11, 10 May 2024 |
Questions about BRSR
Who has to file a BRSR?
Under Regulation 34(2)(f) of SEBI's Listing Regulations, the top 1,000 listed entities by market capitalisation file a Business Responsibility and Sustainability Report as part of their annual report; it has been mandatory for them since FY 2022-23. Other listed entities may file it voluntarily.
What is BRSR Core, and does it need assurance?
BRSR Core is a set of key indicators within the BRSR, grouped under nine attributes, for which listed entities obtain third-party assessment or assurance on a glide path by market capitalisation — the top 500 for FY 2025-26 and the top 1,000 from FY 2026-27. Since SEBI's March 2025 changes, an assessment under the Industry Standards Forum's standards is an alternative to reasonable assurance.
Do we have to report on our value chain?
For the top 250 listed entities, value-chain disclosures became voluntary from FY 2025-26: partners that individually make up 2% or more of purchases or sales, optionally limited to those covering 75% of each. Assessment or assurance of them is voluntary from FY 2026-27. ESGTrack chooses the partners by that rule and asks them for their figures.
Does ESGTrack file the BRSR with the exchanges for us?
No — your company files it. ESGTrack produces the report (PDF, Word and a web page) and the XBRL file, validated before you download it, and keeps the frozen filing pack. The exchanges ask for the PDF and the XBRL file on the day the annual report is filed.
We already use a consultant. Where does ESGTrack fit?
Most teams use ESGTrack for year-round collection, evidence and approvals, then hand the consultant a reviewed dataset — or give the consultant access in ESGTrack, which each client grants and can end.
Prepare your next BRSR in ESGTrack
See your own sections, KPIs and deadlines in a demo — or start with last year's report as the base.