Free tool · on-device
Does your client have to file BRSR, and by when?
Answer three questions and get a cited verdict on BRSR, BRSR Core assurance and value-chain disclosure, with the financial year each obligation starts. Nothing is stored; this runs in your browser.
- A cited verdict for BRSR, Core assurance and value-chain disclosure
- The financial year each obligation kicks in
- Three questions, answered entirely on-device
For the consultant scoping whether, and when, a client falls in scope. A readiness check, not legal advice.
Is the company listed on an Indian exchange (BSE / NSE)?
Rank by market capitalisation
Is it a significant value-chain partner (≥2% of purchases / sales) of a larger listed company?
BRSR report (Section A, B & C)
AppliesMandatory now, FY 2025-26
BRSR is mandatory for the top 1000 listed companies by market capitalisation. A company in this band files the full BRSR with its annual report.
BRSR Core, reasonable assurance
AppliesMandatory now, FY 2025-26 (top 500)
Reasonable assurance of the 9 BRSR Core attributes is mandatory for the top 500 listed companies by market cap in FY 2025-26. Your client needs an assurance provider and an evidence trail for every Core KPI.
Value-chain ESG disclosure
UnlikelyNot yet required
Mandatory value-chain disclosure is currently scoped to the top 250 listed companies. It is not yet an obligation here, but a large listed customer may still request supplier ESG data.
A readiness check, not legal advice. SEBI has restated the BRSR Core glide-path years; confirm the exact year for your client against the latest SEBI circular. Then run the free readiness report for the full 108-field gap analysis.
How BRSR scope is widening
BRSR didn't arrive all at once. SEBI has widened it in deliberate stages, first who reports at all, then who gets assured, then whose value chain is pulled in. Knowing the phasing tells you what to prepare a client for next.
Who must file
The top 1000 listed companies by market capitalisation file the full BRSR. SEBI phased this in, the top 100, then 500, now 1000, so a client climbing the rankings can come into scope in a given year.
The Core assurance glide path
Beyond filing, the BRSR Core attributes need reasonable assurance. That obligation phases in by market cap too, starting with the top 150 and widening down toward the top 1000 over successive years.
Value-chain disclosure
The frontier is the value chain: significant partners (roughly 2% or more of purchases or sales) of a large listed company are pulled in, reporting BRSR Core on a comply-or-explain basis from FY 2026-27.
Confirm the exact year
SEBI has restated the glide-path years more than once. Treat this tool as a fast readiness check, then confirm the precise financial year for your client against the latest SEBI circular before you commit to it.
Frequently asked questions
Is BRSR mandatory for my company?
BRSR is mandatory for the top 1,000 listed entities by market capitalisation, and has been since FY 2022-23. It is not mandatory for an unlisted company simply because it supplies a listed one — a supplier may be asked for data by its customer as part of that customer's value-chain disclosure, which is a contractual ask, not a filing obligation of its own. Answer the three questions on this page for a cited verdict on your client's specific position.
When does BRSR Core assurance start applying?
SEBI's glide path phases reasonable assurance of the BRSR Core attributes by market-cap cohort: the top 150 listed entities from FY 2023-24, the top 250 from FY 2024-25, the top 500 from FY 2025-26 and the top 1,000 from FY 2026-27. The 28 March 2025 circular allows an assessment or an assurance depending on the cohort and year, so confirm which applies before scoping the engagement.
Is value-chain disclosure mandatory?
No. Value-chain ESG disclosure is voluntary for the top 250 listed entities from FY 2025-26. It is a common misreading to fold it into the BRSR Core assurance glide path, which is a separate requirement on a separate timetable. This tool gives the financial year each obligation actually starts.
Does this tool store my client's details?
No. It runs entirely in your browser — the three answers are never sent anywhere and nothing is stored. There is no signup.
Is this legal advice on BRSR applicability?
No. It is a readiness check that cites the SEBI circular behind each verdict so you can read the source yourself. Scope conclusions for a filing should be confirmed against the current circular and, where the position is marginal, with counsel.