BRSR and BRSR Core.
SEBI's Business Responsibility and Sustainability Report, and the nine core attributes that listed entities have assured or assessed — prepared from one evidence base.
The BRSR covers nine principles of responsible business. BRSR Core narrows that to nine attributes with defined KPIs: greenhouse-gas, water and energy footprints; circularity and waste; employee wellbeing and safety; gender diversity; inclusive development; fairness with customers and suppliers; and openness of business. A listed entity obtains reasonable assurance or assessment on those nine from a third party, phased in by market capitalisation. Value-chain disclosures follow for the largest entities.
What the disclosures rest on.
| Disclosure area | Data required | Evidence that supports it |
|---|---|---|
| Attribute 1 — GHG footprint | Scope 1 and Scope 2 emissions; intensity per unit of turnover and, optionally, per unit of output | Fuel logs, invoices and meter readings; electricity meters and bills; emission and grid factors with their source and year |
| Attribute 2 — Water footprint | Withdrawal, consumption and discharge by source; intensity | Meter readings, utility bills, discharge records, site water balances |
| Attribute 3 — Energy footprint | Total energy consumed; renewable share; intensity | Meter readings, fuel records, renewable-energy certificates and contracts |
| Attribute 4 — Circularity | Waste generated by category; recycled, reused and disposed quantities | Weighbridge tickets, hauler manifests, recycler certificates |
| Attributes 5–9 | Safety incidents, wages and complaints, diversity, spend with small and local suppliers, customer and supplier engagement, related-party and concentration metrics | HR, safety and procurement system extracts; policies; grievance logs — reported evidence, reviewed and versioned |
| Value-chain disclosures | Supplier-level attributes for material suppliers | Supplier declarations collected through evidence requests, cross-checked where public references exist |
From requirement to output, on synthetic figures.
Attribute 1 for one facility and one month, exactly as the platform holds it.
| Requirement | Data | Evidence | Check | Output |
|---|---|---|---|---|
| GHG footprint — Scope 1, May | Diesel consumed at Facility A | Fuel meter reading MTR-A-014 (measured); diesel invoices INV-2605-0187 … 0193 (reported) | Meter vs invoices within 0.5 %; factor from the GHG Protocol library, 2026 | 1,245 tCO₂e · PASS · Data-Trust 92 / 100 |
| GHG footprint — Scope 2, May | Electricity purchased, all facilities | Utility meters and bills; grid emission factor with source and vintage | Meter vs bill; factor vintage matches the period | 4,753.4 tCO₂e (30-day total) · PASS |
| Intensity per unit of turnover | Numerator from the two rows above; turnover from the finance system | Finance extract, reviewed by the preparer | Denominator period matches the numerator period | tCO₂e per ₹ crore of turnover, with both sides traceable |
| Assurance hand-off | All of the above | Evidence pack per attribute: records, reviews, cross-checks, certificate | Nothing in the pack is estimated without being labelled | Verification-ready pack for the assurance or assessment provider |
Representative, synthetic figures from the three fictional facilities used across this site. Evidence references are illustrative.
What is in place, and what is not yet.
- BRSR accepted as a report framework on the platformDemonstrated
A BRSR-framed report renders from the shared evidence base, with every figure carrying its source, reviewer and status.
- Scope 1, Scope 2, energy, water and waste figures with an evidence row per valueDemonstrated
Core attributes 1–4 draw on the same KPI engines and factor library shown in the Evidence Console.
- Attribute-level evidence packs for assurance or assessmentPrepared
The records, reviews, cross-checks and certificate behind each attribute are exported as a pack; the attribute-by-attribute layout is assembled per engagement rather than generated.
- Attributes 5–9 as organised, reviewed evidencePrepared
Social and governance attributes are held as reported evidence with review status; no automated cross-check exists for them.
- Value-chain (supplier) attribute collectionDemonstrated
Evidence requests to suppliers run through the supplier portal; responses carry status and are cross-checked where a public reference exists.
- Automated mapping of every BRSR KPI to disclosure rowsPlanned
A framework mapping engine that binds each disclosure row to live evidence is on the roadmap; today the binding is prepared by the sustainability team on the platform.
Answers, at a glance.
Does EcoVeraZ file or assure a BRSR?
No. EcoVeraZ prepares the evidence behind each attribute so that the listed entity and its assurance or assessment provider start from records rather than from requests. Filing and assurance remain with the entity and its appointed professionals.
Which BRSR Core attributes does the platform cover with measured data?
Attributes 1 to 4 — greenhouse-gas, water, energy and circularity — draw on metered and invoiced data with an evidence row per value. Attributes 5 to 9 are held as reviewed, reported evidence.
How does this help with the assurance provider?
Every figure arrives with its source, reviewer, cross-check result and a certificate for the report as a whole, so the provider's work starts with evidence rather than reconstruction.
Applicability thresholds and assurance timelines are set by SEBI and change; the versions cited above were current at the review date. Framework names are the property of their respective owners and are referenced for identification only. EcoVeraZ prepares evidence for disclosure and review; it does not certify compliance and does not issue assurance opinions.
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