# What are the nine BRSR Core attributes and the KPIs that need assurance?

Canonical: https://senseible.earth/answers/brsr-core-nine-attributes-explained

BRSR Core is SEBI's short list of key indicators, grouped under nine attributes: GHG footprint, water footprint, energy footprint, circularity and waste, employee wellbeing and safety, gender diversity, inclusive development, fairness to customers and suppliers, and openness of business. Listed companies in the glide path get these indicators assured or assessed.

## The three environmental footprint attributes

- GHG footprint: total Scope 1 and total Scope 2 emissions, and Scope 1 plus 2 intensity per rupee of turnover, with a version adjusted for purchasing power parity (PPP).
- Water footprint: total water consumption, water consumption intensity, and water discharge by destination and level of treatment.
- Energy footprint: total energy consumed, the share from renewable sources, and energy intensity.

## Circularity and waste

The circularity attribute asks for waste generated by category (plastic, e-waste, bio-medical, construction and demolition, battery, radioactive, other hazardous and other non-hazardous), waste intensity, waste recovered through recycling, re-use or other recovery, and waste disposed of by method. Each figure needs weighbridge slips, manifests or recycler receipts behind it.

## The five social and governance attributes

- Employee wellbeing and safety: spending on wellbeing as a share of revenue, and safety incidents for employees and workers, including contract staff: lost time injury frequency rate, permanent disabilities and fatalities.
- Gender diversity: wages paid to women as a share of total wages, and complaints under the POSH Act, with how many were upheld.
- Inclusive development: input material bought from MSMEs and small producers and from within India, and wages paid in smaller towns, each as a share of the total.
- Fairness with customers and suppliers: customer data breaches as a share of cybersecurity events, and days of accounts payable.
- Openness of business: concentration of purchases and sales with trading houses, dealers and related parties, and loans, advances and investments with related parties.

## Who must have them assured, and when

SEBI's circular of 12 July 2023 set a glide path by market capitalisation: the top 150 listed companies from FY 2023-24, then the top 250, 500 and 1,000 in the following years. The March 2025 circular lets these companies choose assessment or assurance of BRSR Core, and moved value chain disclosures to a later, voluntary start.

The rest of the BRSR, outside the Core, is still reported but does not need this independent check.

## What Senseible does here

Senseible builds the Scope 1, Scope 2 and energy figures from the bills and invoices behind them, so an assurer or assessor can open the source document for each number. It does not cover water, waste, safety, wages or the governance indicators, and it does not provide assurance or assessment.

- [BRSR reporting requirements in India](https://senseible.earth/climate-intelligence/brsr-reporting-requirements-india)
- [BRSR Core: assurance or assessment?](https://senseible.earth/answers/brsr-core-assurance-or-assessment-which)
- [BRSR emission intensity adjusted for PPP](https://senseible.earth/answers/brsr-emission-intensity-per-rupee-ppp)
- [BRSR reports with Senseible](https://senseible.earth/answers/brsr-report-senseible)

Sources: [SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, 12 July 2023 (BRSR Core), Annexure I](https://www.sebi.gov.in/sebi_data/attachdocs/jul-2023/1689087475880.pdf), [SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 March 2025](https://www.sebi.gov.in/legal/circulars/mar-2025/measures-to-facilitate-ease-of-doing-business-with-respect-to-framework-for-assurance-or-assessment-esg-disclosures-for-value-chain-and-introduction-of-voluntary-disclosure-on-green-credits_93102.html)

Last reviewed 2026-10-15. SEBI has revised BRSR Core indicators and timelines before; check the latest circular for changes to the indicator list or glide path.