Research subscriptionsTechnology providersCareersTrust Center

Cloud, data and sustainability

BRSR and BRSR Core: sustainability reporting data explained

The Business Responsibility and Sustainability Report (BRSR) is SEBI's sustainability disclosure framework for listed companies in India. BRSR Core is a subset of key indicators that the largest listed companies must have independently assured, phased in by market capitalisation.

Reviewed by Krynthnode Research. Last updated .

Why it matters

Assurance moves sustainability reporting from narrative to audited data. Companies need systems that can trace every reported figure back to its source.

What to get right

  • Map each BRSR Core indicator to its source systems and owners.
  • Keep an audit trail from reported numbers back to underlying records.
  • Plan supplier data collection early for value-chain indicators.
  • Choose platforms on the basis of your ERP landscape and supplier count.

Common questions

Who provides assurance on BRSR Core?

Independent assurance providers. Krynthnode advises on the systems and data behind the disclosures, not on assurance itself.

How does BRSR relate to global standards?

There is overlap with international frameworks such as the ISSB standards, which matters for companies with overseas customers or investors.

Our research on this topic

The Monday Brief

A concise weekly briefing on technology, cybersecurity and regulation, delivered every Monday.