When does BRSR Core assessment or assurance reach the top 1,000 listed companies?

In FY 2026-27, the year that began on 1 April 2026. SEBI's glide path makes assessment or assurance of BRSR Core mandatory for the top 1,000 listed companies by market capitalisation from that year, after the top 500 in FY 2025-26. Companies ranked 501 to 1,000 face it for the first time.

The glide path, year by year

Rank is by market capitalisation. SEBI's March 2025 circular sets this path and lets a company choose assessment instead of assurance.

• FY 2023-24: top 150 listed companies.
• FY 2024-25: top 250.
• FY 2025-26: top 500.
• FY 2026-27: top 1,000.

What the year covers

The check applies to the BRSR Core figures for FY 2026-27, so the energy, water, waste and emissions data from April 2026 onwards is what the provider will test. A plant whose fuel bills for the first months of the year are missing or unreconciled is already behind.

Choosing a provider

• Assessment means a third-party assessment done to standards set by the Industry Standards Forum, in consultation with SEBI. Assurance is the other route.
• The board must make sure the provider has the expertise for the job.
• No conflict of interest: the provider and its associates must not sell you products or any non-audit, non-assessment or non-assurance service, including consulting, to you or your group.
• The BRSR must name the provider and the type of assessment or assurance obtained.

Smaller points that catch first-timers

• The BRSR Core method is a base method. Any industry adjustment or estimate must be disclosed.
• For waste figures, say so if the provider relied on vendor certificates.
• Value chain disclosures stay voluntary, and only for the top 250, so ranking in the top 1,000 does not by itself oblige you to report your suppliers' data.

Example: a company ranked 640

• FY 2025-26: outside the top 500, so BRSR Core assessment or assurance was not mandatory
• FY 2026-27: inside the top 1,000, so it is mandatory for this year's BRSR Core
• Data in scope: 1 April 2026 to 31 March 2027, already seven months in by November 2026
• Choice to make: assessment to ISF standards, or assurance, by a provider that sells the company nothing else

Example company. Check your own rank under the listing regulations.

What Senseible does here

Senseible turns electricity bills, fuel invoices and purchase records into energy and emission figures for the financial year, each line linked to the document behind it, so the person checking your BRSR Core can trace every number. It is not an assessment or assurance provider.

• BRSR and BRSR Core in plain words
• Assessment or assurance: which to choose
• Who can do the check
• The nine BRSR Core attributes

Sources: SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 March 2025, paras 3.4 to 3.13

Last reviewed 2026-11-03. Re-check the glide path if SEBI issues a new BRSR Core circular.