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Frameworks

BRSR and BRSR Core.

SEBI's Business Responsibility and Sustainability Report, and the nine core attributes that listed entities have assured or assessed — prepared from one evidence base.

What it asks for

The BRSR covers nine principles of responsible business. BRSR Core narrows that to nine attributes with defined KPIs: greenhouse-gas, water and energy footprints; circularity and waste; employee wellbeing and safety; gender diversity; inclusive development; fairness with customers and suppliers; and openness of business. A listed entity obtains reasonable assurance or assessment on those nine from a third party, phased in by market capitalisation. Value-chain disclosures follow for the largest entities.

Issuer SEBI (India)Applies to Top 1,000 listed entities by market capitalisation; BRSR Core assurance phased in by sizeVersions cited BRSR circular of May 2021; BRSR Core circular of July 2023; Industry Standards on Reporting of BRSR Core, December 2024; ease-of-doing-business circular of March 2025 (assurance or assessment; eased value-chain reporting; green credits)Last reviewed September 2026
Data and evidence

What the disclosures rest on.

Disclosure areaData requiredEvidence that supports it
Attribute 1 — GHG footprintScope 1 and Scope 2 emissions; intensity per unit of turnover and, optionally, per unit of outputFuel logs, invoices and meter readings; electricity meters and bills; emission and grid factors with their source and year
Attribute 2 — Water footprintWithdrawal, consumption and discharge by source; intensityMeter readings, utility bills, discharge records, site water balances
Attribute 3 — Energy footprintTotal energy consumed; renewable share; intensityMeter readings, fuel records, renewable-energy certificates and contracts
Attribute 4 — CircularityWaste generated by category; recycled, reused and disposed quantitiesWeighbridge tickets, hauler manifests, recycler certificates
Attributes 5–9Safety incidents, wages and complaints, diversity, spend with small and local suppliers, customer and supplier engagement, related-party and concentration metricsHR, safety and procurement system extracts; policies; grievance logs — reported evidence, reviewed and versioned
Value-chain disclosuresSupplier-level attributes for material suppliersSupplier declarations collected through evidence requests, cross-checked where public references exist
One worked example

From requirement to output, on synthetic figures.

Attribute 1 for one facility and one month, exactly as the platform holds it.

RequirementDataEvidenceCheckOutput
GHG footprint — Scope 1, MayDiesel consumed at Facility AFuel meter reading MTR-A-014 (measured); diesel invoices INV-2605-0187 … 0193 (reported)Meter vs invoices within 0.5 %; factor from the GHG Protocol library, 20261,245 tCO₂e · PASS · Data-Trust 92 / 100
GHG footprint — Scope 2, MayElectricity purchased, all facilitiesUtility meters and bills; grid emission factor with source and vintageMeter vs bill; factor vintage matches the period4,753.4 tCO₂e (30-day total) · PASS
Intensity per unit of turnoverNumerator from the two rows above; turnover from the finance systemFinance extract, reviewed by the preparerDenominator period matches the numerator periodtCO₂e per ₹ crore of turnover, with both sides traceable
Assurance hand-offAll of the aboveEvidence pack per attribute: records, reviews, cross-checks, certificateNothing in the pack is estimated without being labelledVerification-ready pack for the assurance or assessment provider

Representative, synthetic figures from the three fictional facilities used across this site. Evidence references are illustrative.

How EcoVeraZ prepares it

What is in place, and what is not yet.

Trust Center
Demonstrated in the productPrepared — evidence organised, binding manualPlanned
  • BRSR accepted as a report framework on the platformDemonstrated

    A BRSR-framed report renders from the shared evidence base, with every figure carrying its source, reviewer and status.

  • Scope 1, Scope 2, energy, water and waste figures with an evidence row per valueDemonstrated

    Core attributes 1–4 draw on the same KPI engines and factor library shown in the Evidence Console.

  • Attribute-level evidence packs for assurance or assessmentPrepared

    The records, reviews, cross-checks and certificate behind each attribute are exported as a pack; the attribute-by-attribute layout is assembled per engagement rather than generated.

  • Attributes 5–9 as organised, reviewed evidencePrepared

    Social and governance attributes are held as reported evidence with review status; no automated cross-check exists for them.

  • Value-chain (supplier) attribute collectionDemonstrated

    Evidence requests to suppliers run through the supplier portal; responses carry status and are cross-checked where a public reference exists.

  • Automated mapping of every BRSR KPI to disclosure rowsPlanned

    A framework mapping engine that binds each disclosure row to live evidence is on the roadmap; today the binding is prepared by the sustainability team on the platform.

Questions

Answers, at a glance.

Does EcoVeraZ file or assure a BRSR?

No. EcoVeraZ prepares the evidence behind each attribute so that the listed entity and its assurance or assessment provider start from records rather than from requests. Filing and assurance remain with the entity and its appointed professionals.

Which BRSR Core attributes does the platform cover with measured data?

Attributes 1 to 4 — greenhouse-gas, water, energy and circularity — draw on metered and invoiced data with an evidence row per value. Attributes 5 to 9 are held as reviewed, reported evidence.

How does this help with the assurance provider?

Every figure arrives with its source, reviewer, cross-check result and a certificate for the report as a whole, so the provider's work starts with evidence rather than reconstruction.

Applicability thresholds and assurance timelines are set by SEBI and change; the versions cited above were current at the review date. Framework names are the property of their respective owners and are referenced for identification only. EcoVeraZ prepares evidence for disclosure and review; it does not certify compliance and does not issue assurance opinions.

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