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BRSR Core readiness check
Find the year your BRSR Core first needed a third-party assessment or assurance, and see which of the nine attributes you could have checked today.
Where you stand
Answer the questions to see where your BRSR Core stands.
Assessment or assurance
Since 28 Mar 2025, a listed entity may have its BRSR Core either assured or assessed. An assurance is an engagement by a professional under assurance standards. An assessment is a third-party check under the standards the Industry Standards Forum developed with SEBI. Before that circular, reasonable assurance was mandatory.
The same circular made value chain ESG disclosures voluntary for the top 250 from FY 2025-26, and their assessment or assurance voluntary from FY 2026-27. The glide path to the top 1,000 in FY 2026-27 did not change.
The glide path
Sources: SEBI circulars of 12 Jul 2023 and 28 Mar 2025. The top 1,000 listed entities have filed a BRSR since FY 2022-23.
| Rank by market capitalisation | Assessment or assurance from | Value chain disclosures | Status |
|---|---|---|---|
| Top 150SEBI circular of 12 Jul 2023, as amended on 28 Mar 2025 | FY 2023-24 | Voluntary from FY 2025-26; their assessment or assurance voluntary from FY 2026-27 | In force |
| 151 to 250SEBI circular of 12 Jul 2023, as amended on 28 Mar 2025 | FY 2024-25 | Voluntary from FY 2025-26; their assessment or assurance voluntary from FY 2026-27 | In force |
| 251 to 500SEBI circular of 12 Jul 2023, as amended on 28 Mar 2025 | FY 2025-26 | Not required | In force |
| 501 to 1,000SEBI circular of 12 Jul 2023, as amended on 28 Mar 2025 | FY 2026-27 | Not required | Upcoming · 31 Mar 2027 |
Sources: SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, 12 Jul 2023; SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 Mar 2025; SEBI circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562, 10 May 2021
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