BRSR Core is the subset of BRSR indicators that SEBI has prioritised for reasonable assurance for specified listed entities. It is narrower than the full BRSR workbook and is meant to be more comparable across companies. Typical Core themes include greenhouse gases, water, waste, and workforce safety metrics — which is why an EHS system of record matters. EHS360 can hold the operational inputs (incidents, hours, training) that sustainability teams later map into Core line items; it does not replace the assurance provider. Applicability depends on listing status and SEBI’s current market-cap thresholds, which change by circular. Use the public checker at /resources/brsr-applicability for orientation, and treat this glossary as not legal advice.
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