BRSR Core Reporting
The assured subset of KPIs at the heart of BRSR — the numbers scrutinised most closely.
BRSR Core Reporting, without the jargon
The BRSR Core is a focused set of key performance indicators that SEBI carved out for enhanced rigour and mandatory assurance. It covers intensity-based and absolute metrics such as greenhouse gas emissions, energy and water use, waste, employee wellbeing and inclusive development — the attributes most material to responsible business conduct.

Why sustainability act on this
- The Core KPIs carry a reasonable-assurance requirement, unlike the wider BRSR
- Its intensity metrics let investors compare ESG performance across companies
- Getting the Core right is the foundation for value-chain and assurance obligations
A clear, auditable process
- 01KPI mapping
Identify each Core attribute and the exact formula and unit it requires.
- 02Metric build
Compile absolute and intensity figures from verifiable source data.
- 03Assurance prep
Document methodology and evidence so the numbers withstand assurance.
The few numbers held to a higher bar
BRSR Core is a focused KPI subset SEBI singles out for intensity metrics and mandatory assurance.
- Broad qualitative and quantitative disclosure
- Structured across all nine principles
- Self-declared, no assurance mandate
- A focused set of key KPIs
- Absolute and intensity metrics
- Carries a reasonable-assurance requirement
The Core is the assured subset investors compare across companies.
What you walk away with
A completed BRSR Core KPI set
Intensity and absolute metric calculations
A methodology and evidence pack per KPI
From our wider ESG & sustainability track record
Real projects with named partners and measured outcomes — the delivery discipline sustainability & finance teams expect.
Building a Net-Zero, Climate-Resilient Mandede Village
Mandede Village, Taluka Mulashi, Pune district
Single-Use Plastics Value-Chain Assessment
2 cities in Maharashtra & 2 cities in Tamil Nadu
Impact Evaluation of a Decentralized Solid Waste Management Project
16 Bulk Waste Generators across Mumbai & Pune
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BRSR Core Reporting — questions we get
Straight answers on scope, applicability and how we deliver.
Talk to our ESG team →What is BRSR Core Reporting?
Who needs BRSR Core Reporting?
How does Social Lab deliver BRSR Core Reporting?
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