Definition
SEBI · circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, 12 Jul 2023A subset of the BRSR: key performance indicators under nine ESG attributes (greenhouse gas footprint, water footprint, energy footprint, circularity and waste, employee well-being and safety, gender diversity, inclusive development, fairness to customers and suppliers, and openness of business) that must be independently verified. The 12 Jul 2023 circular set a glide path by market capitalisation: the top 150 listed entities in FY 2023-24, 250 in FY 2024-25, 500 in FY 2025-26 and 1,000 in FY 2026-27. It originally required reasonable assurance; since 28 Mar 2025 you may choose assessment or assurance.
Also called BRSR Core KPIs