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BRSR Reporting

BRSR Value-Chain Disclosures

Extending BRSR Core reporting to your significant upstream and downstream partners.

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Built forProcurement & sustainability teams
Service lineBRSR Reporting
You get3 clear deliverables
DeliveredMateriality → assured disclosure
What it is

BRSR Value-Chain Disclosures, without the jargon

SEBI requires value-chain disclosures on the BRSR Core KPIs for a company’s significant upstream and downstream partners, on a comply-or-explain basis and phased for the largest companies. It pushes ESG measurement beyond the reporting entity into the partners that account for a material share of purchases and sales.

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BRSR Reporting at Social Lab
Why it matters

Why procurement act on this

  • Value-chain Core disclosure is a comply-or-explain SEBI expectation, phased in
  • A large share of ESG impact often sits outside the reporting entity itself
  • Engaging significant partners early avoids scrambling for their data at filing
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How we deliver

A clear, auditable process

  1. 01
    Identify significant partners

    Define the upstream and downstream partners that meet the materiality threshold.

  2. 02
    Data engagement

    Collect Core KPI data from partners with clear definitions and templates.

  3. 03
    Comply-or-explain

    Disclose the value-chain KPIs or record a reasoned explanation.

Beyond your own boundary

Report the value chain, or explain

SEBI extends Core KPI disclosure to significant upstream and downstream partners on a comply-or-explain basis.

Significant value-chain partner
Core KPI data available
Disclose value-chain KPIsReport the partner Core metrics
Comply
Data cannot be obtained
State a reasoned explanationRecord why it is not disclosed
Explain

Value-chain Core disclosure is phased in, starting with the largest companies.

What's included

What you walk away with

01

A significant value-chain partner list

02

Value-chain Core KPI data

03

A comply-or-explain disclosure position

Proof on the ground

From our wider ESG & sustainability track record

Real projects with named partners and measured outcomes — the delivery discipline procurement & sustainability teams expect.

Net Zero & Rural

Building a Net-Zero, Climate-Resilient Mandede Village

Mandede Village, Taluka Mulashi, Pune district

66.6%Source-segregation level in 3 months (target >90%)
Read the case study →
Research

Single-Use Plastics Value-Chain Assessment

2 cities in Maharashtra & 2 cities in Tamil Nadu

4Cities studied (2 Maharashtra + 2 Tamil Nadu)
Read the case study →
Research

Impact Evaluation of a Decentralized Solid Waste Management Project

16 Bulk Waste Generators across Mumbai & Pune

88%Segregation rate achieved at household level
Read the case study →
More in BRSR Reporting

Related ESG services

BRSR Reporting BRSR Reporting for Listed CompaniesThe end-to-end BRSR disclosure that SEBI requires the largest listed companies to file each year. BRSR Reporting BRSR Core ReportingThe assured subset of KPIs at the heart of BRSR — the numbers scrutinised most closely. BRSR Reporting BRSR Core AssuranceThe independent assurance SEBI requires over the BRSR Core KPIs, phased by company size. BRSR Reporting BRSR Applicability AssessmentA clear answer on whether, when and to what depth BRSR and BRSR Core apply to your company. BRSR Reporting BRSR Data ChecklistEvery data point BRSR asks for, mapped to a source, an owner and a unit — before you start. BRSR Reporting BRSR Gap AssessmentWhere your current reporting falls short of BRSR — diagnosed section by section. A–Z All ESG servicesBRSR, carbon, certifications, frameworks & guides.
FAQ

BRSR Value-Chain Disclosures — questions we get

Straight answers on scope, applicability and how we deliver.

Talk to our ESG team →
What is BRSR Value-Chain Disclosures?
SEBI requires value-chain disclosures on the BRSR Core KPIs for a company’s significant upstream and downstream partners, on a comply-or-explain basis and phased for the largest companies. It pushes ESG measurement beyond the reporting entity into the partners that account for a material share of purchases and sales.
Who needs BRSR Value-Chain Disclosures?
It's built for Procurement & sustainability teams. Value-chain Core disclosure is a comply-or-explain SEBI expectation, phased in A large share of ESG impact often sits outside the reporting entity itself
How does Social Lab deliver BRSR Value-Chain Disclosures?
Identify significant partners: Define the upstream and downstream partners that meet the materiality threshold. Data engagement: Collect Core KPI data from partners with clear definitions and templates. Comply-or-explain: Disclose the value-chain KPIs or record a reasoned explanation. You get: A significant value-chain partner list; Value-chain Core KPI data; A comply-or-explain disclosure position.
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Insights & field notes

Latest thinking on this

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BRSR Reporting Explained: A Practical Guide for Listed CompaniesESG & BRSRBRSR Reporting Explained: A Practical Guide for Listed CompaniesWhat BRSR is, why SEBI mandated it, how the three sections and nine NGRBC principles work, and what listed companies must disclose to stay compliant and credible.16 Jun 2026 · 12 min readIs BRSR Applicable to Your Company? Understanding Scope and BRSR CoreESG & BRSRIs BRSR Applicable to Your Company? Understanding Scope and BRSR CoreFind out whether BRSR applies to your business, what BRSR Core adds, how assurance works, and how value-chain disclosure is widening the reporting net to suppliers.15 Jun 2026 · 11 min readBuilding a Corporate Carbon Footprint: Scope 1, 2 and 3 Emissions ExplainedESG & BRSRBuilding a Corporate Carbon Footprint: Scope 1, 2 and 3 Emissions ExplainedA practical guide to measuring your organisational carbon footprint using the GHG Protocol, from direct emissions to the tricky Scope 3 value chain and its 15 categories.14 Jun 2026 · 13 min read
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