Key Updates On BRSR for Listed Entities
SEBI has introduced key measures to streamline ESG disclosures, enhance transparency, and reduce compliance burdens for listed entities and their value chains.
Key Highlights
- A new leadership indicator mandates disclosure of green credits generated/procured. (New question: "How many Green Credits have been generated or procured: a. By the listed entity. b. By the top ten value chain partners.")
- Listed entities can now choose between 'assessment' or 'assurance' for BRSR Core and ESG disclosures for their value chain.
- Deferred by a year (Value Chain ESG Disclosure); now voluntary from FY 2025-26, with assurance optional from FY 2026-27.
- Adjusted thresholds for value chain reporting and clarity on assessment standards to reduce costs and effort.
Read the full circular here: SEBI Circular — BRSR Framework Updates
