ESG and BRSR
Who reports a BRSR, BRSR Core and its assurance, value-chain data requests, and Scope 1, 2 and 3 emissions.
Guides
- ESG and BRSR: who reports, what, and howEnvironmental, social and governance (ESG) reporting is now part of mainstream disclosure in India, especially for listed companies and the businesses that supply them. This guide explains...Reviewed 16 October 2026
- Scope 1, 2 and 3 emissions explainedWhat each scope means, where the data comes from, and how it links to BRSR reporting.Reviewed 16 October 2026
Common questions
BRSR and BRSR Core
- Who must file a BRSR, and what is BRSR Core?
- We are an unlisted supplier. Why are customers asking for our ESG data?
Emissions and assurance
- Is reasonable assurance of BRSR Core required, and how does assurance differ from assessment?
- What are Scope 1, 2 and 3 emissions, and how are they calculated?
All ESG and BRSR questions, with short answers
Calculators
Updates
- BRSR Core reaches the top 1,000 listed entities in FY 2026-27From FY 2026-27, the top 1,000 listed entities by market capitalisation must obtain reasonable assessment or assurance of their BRSR Core. What that means and how to prepare.16 October 2026
- Unlisted suppliers are being asked for BRSR-style dataBRSR is mandatory only for the top 1,000 listed entities, but their buyers, lenders and investors increasingly ask suppliers for similar data. How an unlisted business can prepare.4 October 2026