New EPR Rules 2026
Free Consultation
BRSR Reporting

BRSR Applicability Assessment

A clear answer on whether, when and to what depth BRSR and BRSR Core apply to your company.

Built forCompany secretaries & compliance teams
Service lineBRSR Reporting
You get3 clear deliverables
DeliveredMateriality → assured disclosure
What it is

BRSR Applicability Assessment, without the jargon

BRSR applicability is driven by a company’s market-capitalisation rank among listed entities, with the mandate covering the top companies and phased thresholds for Core assurance and value-chain disclosures. An applicability assessment confirms your obligation, the relevant reporting year and the scope of assured and comply-or-explain elements.

EnvironmentSocialGovernance
BRSR Reporting at Social Lab
Why it matters

Why company secretaries act on this

  • Market-cap rank changes, so applicability must be re-checked each year
  • Core assurance and value-chain duties phase in at different thresholds
  • Knowing your exact obligation prevents both under- and over-reporting
Scope this with us →
How we deliver

A clear, auditable process

  1. 01
    Rank check

    Establish market-cap standing and where it sits against BRSR thresholds.

  2. 02
    Scope the obligation

    Determine mandatory, assured and comply-or-explain components for the year.

  3. 03
    Obligation memo

    Document the applicable requirements and timeline for the board.

Does BRSR apply to you

Your obligation follows your market-cap rank

Where a listed company ranks by market capitalisation decides whether BRSR, Core assurance and value-chain disclosure apply.

Listed-company market-cap rank
Within top listed by market cap
Full BRSR filingFiled with the annual report
Mandatory
BRSR Core assurancePhased in by market-cap rank
Phased
Value-chain disclosureSignificant partners, phased
Comply-or-explain
Outside the threshold
Voluntary disclosureNo mandatory BRSR obligation
Optional

Market-cap rank is re-checked each year, so applicability can change.

What's included

What you walk away with

01

A documented applicability determination

02

A scope map of mandatory vs comply-or-explain items

03

A reporting-obligation memo for compliance

More in BRSR Reporting

Related ESG services

Let’s talk

Need BRSR applicability assessment?

Tell us where you are — we'll scope it from materiality to assured disclosure.

Or call +91 77589 17508 · [email protected]