BRSR Core reaches the top 1,000 listed entities in FY 2026-27
SEBI's framework for the Business Responsibility and Sustainability Report (BRSR) has two layers. The full BRSR applies to the top 1,000 listed entities by market capitalisation. BRSR Core is a smaller set of key indicators, such as greenhouse gas emissions, water, energy, waste, employee well-being, gender diversity and openness of business, which must be independently checked.
The glide path
SEBI introduced reasonable assurance of BRSR Core in phases, by market capitalisation:
| Financial year | Entities covered |
|---|---|
| 2023-24 | Top 150 |
| 2024-25 | Top 250 |
| 2025-26 | Top 500 |
| 2026-27 | Top 1,000 |
In March 2025 SEBI allowed listed entities to choose either assurance or assessment of BRSR Core, and it kept disclosures and assessment or assurance for the value chain voluntary.
What FY 2026-27 means in practice
An entity that enters the top 1,000 for the first time this year has to report the full BRSR and have its BRSR Core checked in the same cycle. The independent check covers the year's data, so the systems that capture that data need to be in place now, not at the year end.
How to prepare
- Confirm your cohort. The lists of the top 1,000 are based on market capitalisation as on 31 March and are published by the stock exchanges.
- Map each BRSR Core indicator to an owner in operations, HR or finance, and to a source document such as an electricity bill, a fuel register or a payroll report.
- Set the boundary. Decide which plants, offices and subsidiaries are in scope, and apply the same boundary every year.
- Calculate consistently. Use recognised emission factors and keep the workings, including any estimates and the reason for them.
- Run a dry run on half-year data, so that gaps surface before the assurance provider asks.
Common gaps
- Scope 1 and 2 emissions based on estimates without supporting records.
- Water and waste figures for leased premises that nobody owns.
- Employee data in BRSR that does not agree with payroll.
Our ESG and BRSR guide explains the reporting framework, and the GHG estimator gives a first estimate of Scope 1 and 2 emissions.