SEBI BRSR Core — mandatory assurance from FY 2025-26

India's Best BRSR Software
& BRSR Core Reporting Tool

The only BRSR compliance software purpose-built for India's mid-market listed companies. Generate SEBI-compliant BRSR Core reports with one click, backed by a complete audit trail for third-party assurance.

14-day free trial • No credit card required • DPDP Act compliant

What is BRSR and who needs BRSR software?

BRSR(Business Responsibility and Sustainability Reporting) is SEBI's mandated ESG disclosure framework for India's top 1,000 listed companies. Every company in India's top 1,000 must file a Business Responsibility and Sustainability Report with their annual report under SEBI's LODR regulations.

BRSR Core is the critical subset of BRSR that requires independent third-party assurance. It focuses on quantitative, GHG-linked KPIs — making accurate carbon accounting software essential for BRSR Core compliance.

Manual BRSR reporting in Excel is no longer feasible for the top 1,000. BRSR software like CarbonLens automates data collection, calculates your Scope 1, 2 and 3 GHG emissions, and generates your complete BRSR Core report — audit-ready from day one.

Read our full guide: What is BRSR Core?

BRSR Core assurance timeline

FY 2022-23

BRSR mandatory for all top 1,000 listed companies

FY 2023-24

BRSR Core assurance required for top 150

FY 2024-25

BRSR Core assurance for top 250

FY 2025-26

Top 500 — BRSR Core assurance + Scope 3 value chain

FY 2026-27

Top 1,000 — full BRSR Core assurance mandate

BRSR covers all 9 National Guidelines principles

CarbonLens BRSR software auto-populates data across all 9 BRSR principles from your integrated emission, HR, water, and governance data.

P1

Business Ethics & Transparency

Governance structure, anti-corruption policies, and regulatory compliance disclosures.

P2

Sustainable Products & Value Chain

Sustainable sourcing, product lifecycle impacts, and supply chain practices.

P3

Employee Wellbeing

Workforce data, wages, POSH compliance, and health & safety metrics.

P4

Stakeholder Engagement

Vulnerability assessments and stakeholder engagement processes.

P5

Human Rights

Human rights due diligence, labour practices, and child labour prevention.

Core of BRSR Core
P6

Environment

Scope 1, 2 & 3 GHG emissions, energy consumption, water, waste — the core of BRSR Core.

P7

Public Policy

Policy advocacy, regulatory engagement, and trade body memberships.

P8

Inclusive Growth

CSR activities, community development, and local procurement.

P9

Consumer Responsibility

Customer grievances, data privacy, and product safety disclosures.

CarbonLens BRSR software features

Everything your ESG team needs to file BRSR Core with confidence.

One-Click BRSR Core Report

Generate a complete, structured BRSR Core report in seconds. All 9 principles auto-populated from your data.

Scope 1, 2 & 3 GHG Tracking

Track all GHG emissions with India-specific factors from CEA, BEE, and MoEFCC. P6 compliance covered automatically.

Assurance-Ready Audit Trail

Every data point is timestamped and attributed. Third-party BRSR Core assurance providers get what they need.

BRSR Compliance Checklist

Built-in BRSR Core checklist ensures you've covered every mandatory disclosure before filing.

BRSR Filing Preparation

Export BRSR reports in the exact format required for SEBI filing. No reformatting needed.

CA Firm BRSR Audit Portal

Chartered Accountants can review, comment on, and assure BRSR Core filings across multiple client organisations.

Why CarbonLens BRSR software vs Excel?

FeatureCarbonLens BRSR SoftwareExcel Spreadsheet
One-click BRSR Core report
Auto-calculated Scope 1, 2 & 3 emissionsManual only
India-specific emission factors (CEA/BEE)Manual lookup
Audit trail for BRSR Core assurance
Tally ERP integration
Bill OCR for data capture
CCTS carbon credit management
Multi-user role-based accessLimited
CA firm assurance portal
Error-free calculationsProne to errors

Frequently asked questions about BRSR software

What is BRSR and why do companies need BRSR software?

BRSR (Business Responsibility and Sustainability Reporting) is a SEBI-mandated ESG disclosure framework that India's top 1,000 listed companies must file with their annual reports. BRSR software like CarbonLens automates the data collection, calculation, and report generation process — replacing error-prone spreadsheets with a compliant, audit-ready system.

What is the difference between BRSR and BRSR Core?

BRSR is the full Business Responsibility and Sustainability Reporting framework. BRSR Core is a sub-set of BRSR that focuses on the most critical ESG KPIs and requires independent third-party assurance. BRSR Core assurance is mandatory for the top 500 companies from FY 2025-26 and for the top 1,000 from FY 2026-27. CarbonLens handles both BRSR and BRSR Core reporting.

Which companies need BRSR Core reporting software?

All NSE and BSE listed companies in India's top 1,000 by market capitalisation must file BRSR reports. BRSR Core assurance is mandatory for the top 500 from FY 2025-26 and top 1,000 from FY 2026-27. CarbonLens is the BRSR software designed specifically for mid-market companies in the 251-1,000 rank range.

How does CarbonLens BRSR software generate BRSR Core reports?

CarbonLens automatically maps your Scope 1, 2, and 3 GHG emission data to all 9 BRSR principles. When you click 'Generate BRSR Core Report', the software pulls energy consumption, water usage, emissions, and HR data from across the platform to produce a complete, structured BRSR report — ready for third-party assurance.

Can CarbonLens BRSR software handle BRSR Core assurance requirements?

Yes. CarbonLens is built for BRSR Core assurance from the ground up. Every data entry is timestamped, attributed to a user, and backed by source documentation (bills, ledger entries, or manual inputs). The audit trail gives third-party assurance providers exactly the evidence they need to verify your BRSR Core disclosures.

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