BRSR Core data checklist

Who it applies to

BRSR Core applies to India’s top listed companies by market capitalisation, with assessment or assurance phased in from the largest companies downward to the top 1,000. SEBI has also introduced ESG disclosures for the value chain of large listed companies on a phased basis — which is why suppliers are increasingly being asked for this data. Check the latest SEBI circular for the thresholds and dates that apply to you.

The nine attributes and what to collect

1. Green-house gas (GHG) footprint: Scope 1 and Scope 2 emissions; GHG emission intensity per unit of revenue and output.
2. Water footprint: Total water consumption; water intensity; water discharged by destination and level of treatment.
3. Energy footprint: Total energy consumed; share from renewable sources; energy intensity.
4. Embracing circularity: Waste generated by category; waste recovered through recycling, reuse and other recovery; waste disposed.
5. Employee wellbeing and safety: Spending on wellbeing measures; safety incidents including lost-time injury frequency rate and fatalities.
6. Gender diversity: Gross wages paid to women as a share of total wages; POSH complaints and their resolution.
7. Inclusive development: Input material sourced from MSMEs and small producers, and from within India; job creation in smaller towns.
8. Fairness in engaging with customers and suppliers: Data-privacy and cyber-security incidents; days of accounts payable.
9. Open-ness of business: Concentration of purchases and sales with trading houses, dealers and related parties.

Making the data assurance-ready

• Assign a named data owner for every indicator.
• Keep source documents (invoices, meter logs, HR records) linked to each figure.
• Document calculation methods and emission factors, and apply them consistently year to year.
• Reconcile ESG data with financial data where they overlap (e.g. revenue for intensity ratios).
• Run an internal review before the assurance provider arrives.

Airenvo’s ESG reporting service builds this data set once and reuses it for BRSR, CDP, EcoVadis and customer surveys.