Overview

SEBI’s BRSR framework maps each National Guidelines on Responsible Business Conduct (NGRBC) principle to specific Key Performance Indicators (KPIs). For the BRSR Core subset — which requires reasonable or limited assurance — 49 KPIs across all 9 principles are in scope.

The table below is the primary scoping reference for an assurance engagement.

NGRBC Principle to BRSR KPI Mapping

NGRBC Principle	Principle Description	BRSR Section	Key Assured KPIs
P1	Businesses conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable	Section A — General Disclosures	Anti-bribery policy, ethics complaints, percentage of entities covered by policy
P2	Businesses should provide goods and services in a manner that is sustainable and safe	Section C — Principle 2	R&D / capex on sustainable technologies, plastic waste recovered
P3	Businesses should respect and promote the well-being of all employees, including those in their value chains	Section C — Principle 3	Employee and worker turnover rate, median wages (male/female), welfare benefit coverage, safety incidents
P4	Businesses should respect the interests of and be responsive to all its stakeholders	Section C — Principle 4	Number of grievances filed and resolved
P5	Businesses should respect and promote human rights	Section C — Principle 5	Human rights training coverage, wages vs. local minimum wage
P6	Businesses should respect and make efforts to protect and restore the environment	Section C — Principle 6	Scope 1 and Scope 2 GHG emissions (tCO₂e), energy intensity, water intensity, water withdrawal, waste generated and disposed
P7	Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent	Section C — Principle 7	Membership of trade/industry chambers, anti-competitive charges
P8	Businesses should promote inclusive growth and equitable development	Section C — Principle 8	CSR spend vs. 2% of average net profit, social impact of flagship CSR projects
P9	Businesses should engage with and provide value to their consumers in a responsible manner	Section C — Principle 9	Consumer complaints filed and resolved, data privacy complaints

BRSR Core vs. BRSR Full

BRSR Core is a subset of the full BRSR disclosure. Key distinctions:

Dimension	BRSR Full	BRSR Core
Applicability	All listed entities (comply-or-explain)	Top 1,000 listed entities by market cap (mandatory)
Assurance requirement	None (self-reported)	Reasonable assurance by practicing CA
Assurance standard	N/A	ISAE 3000 / SA 3000
Scope of KPIs	All Section A, B, C disclosures	49 designated KPIs across all 9 principles
Filing	Annual Report + XBRL	Annual Report + XBRL

Key P6 Emission Metrics in Detail

Principle 6 carries the most quantitative KPIs and is typically the most data-intensive portion of the engagement:

KPI	Metric	Data Source
Scope 1 GHG emissions	tCO₂e	Fuel consumption records, DG set logs
Scope 2 GHG emissions	tCO₂e	Electricity bills, CEA grid emission factor
Energy consumption (total)	GJ	Electricity bills + fuel invoices
Energy intensity	GJ per INR crore of turnover	Energy + P&L data
Water withdrawal	Kilolitres	Water utility bills, borewell meter logs
Water intensity	KL per INR crore of turnover	Water + P&L data
Total waste generated	MT	Waste management records

Assurance Approach Note

For BRSR Core assurance, the assurance practitioner is expected to:

Verify that KPIs are calculated in accordance with the stated methodology
Confirm completeness — all applicable operations and geographies are included
Check arithmetic accuracy of calculations
Agree underlying records to source documents (utility bills, payroll registers, invoices)
Issue an assurance report in the prescribed SEBI format, signed with DSC