The BRSR Core KPIs are nine assurable ESG attributes set by SEBI: greenhouse gas footprint, water footprint, energy footprint, embracing circularity, employee wellbeing and safety, gender diversity, inclusive development, fairness with customers and suppliers, and openness of business, with the four environmental attributes carrying intensity ratios for comparability.
What BRSR Core covers
BRSR Core is the subset of key, assurable KPIs carved out of the wider Business Responsibility and Sustainability Report by the Securities and Exchange Board of India (SEBI) under its circular dated 12 July 2023. These KPIs sit under nine ESG attributes that require reasonable assurance or third-party assessment, and each attribute cross-references the essential indicators of SEBI’s BRSR disclosure format. Every attribute maps back to a specific principle of the National Guidelines on Responsible Business Conduct in Section C of the report.
The nine attributes at a glance
| # | Attribute | KPIs covered | Principle |
|---|---|---|---|
| 1 | Greenhouse gas (GHG) footprint | Scope 1 and Scope 2 emissions, GHG emission intensity | Principle 6 |
| 2 | Water footprint | Total water consumption, consumption intensity, discharge | Principle 6 |
| 3 | Energy footprint | Total energy consumed, percentage renewable, energy intensity | Principle 6 |
| 4 | Embracing circularity (waste) | Waste generated by type, waste intensity, waste recovered | Principle 6 |
| 5 | Employee wellbeing and safety | Wellbeing spend, Lost Time Injury Frequency Rate, fatalities | Principle 3 |
| 6 | Gender diversity in business | Gross wages paid to women as a share of total wages, POSH complaints | Principle 5 |
| 7 | Inclusive development | MSME sourcing share, job creation in smaller towns | Principle 8 |
| 8 | Fairness with customers and suppliers | Data breach share, days of accounts payable | Principles 9 and 1 |
| 9 | Openness of business | Concentration of related-party purchases and sales | Principle 1 |
Which attributes carry intensity ratios
Only the four environmental attributes carry intensity ratios:
- Greenhouse gas footprint: GHG emission intensity
- Water footprint: water consumption intensity
- Energy footprint: energy intensity
- Embracing circularity: waste intensity
For global comparability the framework expresses these against revenue adjusted for Purchasing Power Parity (PPP), paired with an output-based physical denominator such as tonnes produced or room-nights. The remaining five attributes rely on percentages, rates such as the Lost Time Injury Frequency Rate (LTIFR), and counts rather than per-turnover ratios. Full population of these essential indicators, mapped to their principles and readied for independent assurance, is the practical preparation task, and a structured ESG data guide supports that groundwork. Across GreenSutra’s BRSR work, the circularity and inclusive-development attributes tend to surface the widest data gaps. Reasonable assurance and third-party assessment remain the work of independent accredited providers.
Sources: SEBI BRSR Core Framework circular, 12 July 2023 · SEBI Annexure I, Format of BRSR Core