ESG and BRSR: answers to common questions
Who reports a BRSR, BRSR Core and its assurance, value-chain data requests, and Scope 1, 2 and 3 emissions. Each answer gives the short answer first, then the detail and the legal basis.
BRSR and BRSR Core
Who must file a BRSR, and what is BRSR Core?
The top 1,000 listed entities by market capitalisation must include a Business Responsibility and Sustainability Report (BRSR) in their annual report. BRSR Core is a smaller set of key indicators within it, such as emissions, water, energy, waste and employee data, which must be independently assessed or assured; this reaches the top 1,000 in FY 2026-27.
Read the full answer · Reviewed 7 November 2026
We are an unlisted supplier. Why are customers asking for our ESG data?
Large listed companies report under SEBI's BRSR and are encouraged to cover their value chain: suppliers and customers that make up 2% or more of their purchases or sales. Export buyers, especially in Europe, and banks assessing climate risk ask for similar data. The law does not require you to report, but answering well helps keep you on approved-vendor lists. Most of the data, such as electricity, fuel, water, waste and headcount, is already in your records.
Read the full answer · Reviewed 7 November 2026
Emissions and assurance
What are Scope 1, 2 and 3 emissions, and how are they calculated?
Scope 1 is direct emissions from sources you own or control, such as fuel burnt in boilers, generators and vehicles. Scope 2 is emissions from the electricity, steam or cooling you buy. Scope 3 is all other emissions in your value chain, such as purchased goods, transport and business travel. Each is calculated as activity data multiplied by an emission factor, for example litres of diesel times the diesel factor, or kWh times the grid factor.
Read the full answer · Reviewed 7 November 2026
Is reasonable assurance of BRSR Core required, and how does assurance differ from assessment?
SEBI originally required reasonable assurance of BRSR Core. Since its circular of 28 March 2025, listed entities in the glide path can obtain either an assessment, under standards developed by the Industry Standards Forum with SEBI, or assurance. Assurance by a Chartered Accountant follows ICAI's SSAE 3000 and, for greenhouse gas statements, SSAE 3410. Reasonable assurance gives a positive conclusion; limited assurance gives a negative one.
Read the full answer · Reviewed 8 November 2026