ESG Disclosure Norms under SEBI (BRSR Framework Expansion)

  • In April 2025, SEBI expanded the Business Responsibility and Sustainability Reporting (BRSR) Core framework to the top 1,000 listed entities to ensure high-quality ESG disclosures.
  • SEBI has mandated the Business Responsibility and Sustainability Reporting Core framework for the top one thousand listed entities.
  • The framework requires third-party assurance of specific environmental, social, and governance parameters to ensure high data reliability.
  • These norms prioritize climate change mitigation, resource circularity, and employee wellbeing within the modern corporate governance structure.
  • Institutional investors utilize these standardized disclosures to assess the long-term sustainability and ethical impact of their portfolios.

Assurance and Value Chain Disclosures

  • Listed companies must now ....
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