SEBI's assurance mandate now reaches India's top 1,000 listed companies and their value chains. Northstar gets you ready — data, gap analysis, mock assurance and independent readiness — before the auditor arrives.
BRSR Core is the assured subset of SEBI's Business Responsibility and Sustainability Report. It is a defined set of nine ESG attributes — greenhouse-gas intensity, water, energy, waste, and key social metrics — that India's largest listed companies must have independently assured, and increasingly extend across their value chain. Assurance is phased by market capitalisation, reaching the top 500 companies in FY 2025-26 and the top 1,000 in FY 2026-27. Getting "core-ready" means trustworthy ESG data, a clear gap analysis, and a mock assurance before the formal review.
Three things separate a BRSR Core filing from the older, narrative BRR: independent assurance, harder numbers, and the value chain. Here is each, plainly.
SEBI singles out nine ESG attributes for third-party assurance — the "Core" — rather than the full ~130-indicator report. Companies may now choose "assessment or assurance" to manage cost, but the nine KPIs must be externally verified and defensible.
The obligation widens each year by market capitalisation. If you are in the top 1,000 listed companies, FY 2026-27 is your assurance year — and preparation must start a full reporting cycle ahead.
| Financial year | In scope | What it means |
|---|---|---|
| FY 2023-24 | Top 150 | First movers assured |
| FY 2024-25 | Top 250 | Assurance widens |
| FY 2025-26 | Top 500 | Now live |
| FY 2026-27 | Top 1,000 | Full mandate |
BRSR Core extends beyond your own operations. Companies are expected to collect ESG data from upstream and downstream partners covering a significant share of purchases or sales — which means engaging suppliers early, not at filing time. If you supply a listed company, you will be asked for this data too.
The BRSR Core KPIs concentrate on the metrics investors and regulators trust least when unverified — emissions intensity, resource use, and workforce fairness.
Exact attribute definitions follow SEBI's BRSR Core format; Northstar maps each to your existing systems during the readiness review.
We are EHS, ESG & Energy specialists with our own platform — so we fix the data at source, not just the report. Assurance-ready in one cycle.
Map your position against all nine core KPIs and the 130+ indicators, and surface exactly what is missing, weak, or unverifiable.
Stand up reliable carbon, energy and consumption tracking — through Northstar One / Axiomi — so numbers are audit-defensible, not spreadsheet-fragile.
Design the supplier data-collection process and templates so upstream/downstream data arrives in time and in the right shape.
Run a dry-run review against assurance standards, close findings, and walk into the formal assurance with no surprises.
Take the BRSR Core readiness check, or talk to a Northstar ESG specialist about your FY assurance timeline.
SEBI's BRSR Core assurance requirement is phased by market capitalisation: the top 150 listed companies from FY 2023-24, top 250 from FY 2024-25, top 500 from FY 2025-26, and the top 1,000 from FY 2026-27. Unlisted companies and suppliers to listed firms are increasingly asked for the same data through the value chain.
BRSR is the full Business Responsibility and Sustainability Report — over 130 indicators. BRSR Core is the assured subset: nine ESG attributes SEBI requires to be independently verified. Think of BRSR as the report and BRSR Core as the audited numbers inside it.
SEBI moved from strictly "reasonable assurance" to an "assessment or assurance" option to ease compliance cost. The nine core KPIs still require independent verification; the flexibility is in the level and provider, which Northstar helps you choose.
Yes. BRSR Core expects ESG data from upstream and downstream partners covering a significant share of purchases or sales. This requires engaging suppliers a full cycle ahead — one reason readiness work should start early.
At least one reporting cycle before your assurance year. If you are in the top 1,000 (FY 2026-27), data systems, gap analysis and supplier engagement should be underway now so the numbers are defensible when assurance begins.
Northstar unites expert ESG consultancy with its own platform (Northstar One / Axiomi) and an energy practice. We fix the data at source and run mock assurance — not just hand you a report or a login. That is how companies get assurance-ready in a single cycle.