According to the guidelines published by SEBI (Securities Exchange Board of India) on 12th July 2023, BRSR (Business Responsibility and Sustainability Reporting) core is a subset of the broader BRSR framework.
The BRSR Core appears to focus on Key Performance Indicators (KPIs) under ESG attributes, these new KPIs include but are not limited to:
- Creation of Jobs in small towns
- Company openness
- Water footprint
- Gross wages provided to women, etc.