Scope and structure
Who files, and how much there is to file.
Listed companies by market capitalisation that must file BRSR
SEBI LODR Regulation 34(2)(f), mandatory from FY 2022-23
Section C principle-wise performance disclosures
ICAI Background Material on BRSR, Revised Edition 2024, counted from the SEBI BRSR Format
Essential indicators, mandatory for every filer
ICAI Background Material on BRSR, Revised Edition 2024
Leadership indicators, voluntary
ICAI Background Material on BRSR, Revised Edition 2024
Section A general disclosure datapoints
ICAI Background Material on BRSR, Revised Edition 2024
Section B management and process datapoints
ICAI Background Material on BRSR, Revised Edition 2024
NGRBC principles BRSR is structured around
Ministry of Corporate Affairs, National Guidelines on Responsible Business Conduct
Disclosures a pure services business can mark not applicable
Manufacturing-specific indicators, derived from the SEBI format
Assurance
What must be independently verified, by whom, and from when.
BRSR Core KPIs requiring independent verification
SEBI BRSR Core framework
Companies for which BRSR Core assurance is mandatory in FY 2025-26
SEBI, top 500 listed by market capitalisation
Companies joining the BRSR Core requirement from FY 2026-27
SEBI BRSR Core glide path
Attribute areas the 42 Core KPIs map to
SEBI: GHG, energy and water intensity, waste, complaints, openness of business, gender pay ratio, inclusive development, CSR spend
Publication of the ISF sector-specific BRSR Core standards
Industry Standards Forum, constituted under SEBI's aegis
SEBI circular introducing assessment alongside reasonable assurance
SEBI circular dated 28 March 2025
Emissions and energy
The factors every Indian GHG calculation runs on. Always state the version alongside the figure.
CEA grid emission factor, kg CO2e per kWh, for location-based Scope 2
CEA CO2 Baseline Database Version 21.0 (2024)
Diesel emission factor, kg CO2e per litre
IPCC 2006 Guidelines, Volume 2, Table 2.2
LPG emission factor, kg CO2e per kg
IPCC 2006 Guidelines, Volume 2, Table 2.2
PNG and CNG emission factor, kg CO2e per cubic metre
IPCC 2006 Guidelines, Volume 2, Table 2.2
Scope 3 categories under the GHG Protocol
GHG Protocol Corporate Value Chain (Scope 3) Standard
Where Scope 3 sits in BRSR, a Leadership indicator, so voluntary
SEBI BRSR Format, Principle 6
India PPP conversion factor, 2024, for like-for-like intensity comparison
World Bank, PA.NUS.PPP
Value chain
The thresholds that decide which partners are in scope.
Share of purchases or sales at which a value-chain partner comes into scope
SEBI circular, March 2025
Aggregate coverage cap on value-chain partners
SEBI circular, March 2025
Value-chain disclosure voluntary
SEBI circular, March 2025
Value-chain disclosure mandatory
SEBI circular, March 2025
Carbon markets
CCTS in India and CBAM in the EU, both live now.
Sectors obligated under India's Carbon Credit Trading Scheme
BEE, notified in two tranches: four in October 2025, five in January 2026
Entities obligated under CCTS in the first compliance year
BEE; the definitive list is maintained by BEE and can change
Deadline for the verified GEI report to BEE, FY 2025-26
BEE GEI Target Order
Goods covered by the EU CBAM
EU CBAM Regulation 2023/956: steel and iron, cement, aluminium, fertilizers, hydrogen, electricity
Start of the CBAM definitive phase
EU CBAM Regulation 2023/956 and implementing acts
First CBAM annual report due, covering calendar year 2026
EU CBAM implementing acts
Global frameworks
What BRSR data has to travel to.
ESRS standards behind the EU's CSRD
Two cross-cutting, five environmental, four social, one governance
Reduction in mandatory ESRS datapoints under Omnibus I
EU Omnibus I directive, in force 18 March 2026
CSRD turnover threshold after Omnibus I, with more than 1,000 employees
EU Omnibus I directive
First application of CSRD after the Omnibus reset, FY2026 voluntary
EU Omnibus I directive
BRSR to GRI, TCFD, IFRS and TNFD crosswalk mappings published by Saaksh
Saaksh cross-framework mapping, free and exportable
BSE 100 companies that publicly disclose their materiality methodology
WBCSD India, 2024 review
Using these figures
Every figure above is free to quote. Please cite the primary source named alongside it, and where the compilation itself is useful, link to this page. Regulation moves, so check anything you are relying on against the regulator directly: SEBI for BRSR, BEE for CCTS, CEA for the grid factor, and the EU Commission for CBAM. The SEBI BRSR format is the starting point, and our methodology page lists every source Saaksh calculates from.
Apply the numbers to a real client
The calculators use exactly these factors, cited by version, and the gap analysis runs across all 108 disclosures. Free, no login, and nothing leaves your browser.