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

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
A clear, auditable process
- 01Rank check
Establish market-cap standing and where it sits against BRSR thresholds.
- 02Scope the obligation
Determine mandatory, assured and comply-or-explain components for the year.
- 03Obligation memo
Document the applicable requirements and timeline for the board.
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.
Market-cap rank is re-checked each year, so applicability can change.
What you walk away with
A documented applicability determination
A scope map of mandatory vs comply-or-explain items
A reporting-obligation memo for compliance
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BRSR Applicability Assessment — questions we get
Straight answers on scope, applicability and how we deliver.
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