ESG: Regulations Summary

The BRSR Core is a subset of the BRSR and consists of a group of metrics and Key Performance Indicators (KPIs) that fall under nine ESG criteria.A few new KPIs, such as job creation in small towns, company openness, gross wages paid to women, etc., have been identified for assurance while keeping in mind their relevance to the Indian / Emerging market environment. Additionally, revenue-based intensity ratios that have been PPP (Purchasing Power Parity) adjusted have been included for greater global comparability.

Listed companies will need to receive assurance for the ESG data they provide in their annual BRSR reports and include it from companies along their value chain.