Resources
The BRSR & ESG regulatory timeline
Every key date in India's BRSR rollout, in one place — from the 2019 guidelines that set the structure to the FY 2026–27 point where every requirement converges on the full top 1,000.
2019
NGRBC guidelines issued
The Ministry of Corporate Affairs issues the National Guidelines on Responsible Business Conduct — the 9 principles that later become BRSR's organizing spine.Read more →
FY 2022–23
BRSR becomes mandatory
SEBI makes BRSR mandatory for the top 1,000 listed companies by market capitalisation, filed as part of the annual report.Read more →
FY 2023–24
BRSR Core assurance begins — Top 150
The first tier of the BRSR Core reasonable-assurance glide path takes effect for the top 150 companies by market cap.Read more →
Dec 2024
Green credits added
Green credits are added as a leadership indicator within BRSR.
FY 2024–25
BRSR Core assurance widens — Top 250
The assurance requirement extends to the top 250 companies. The CEA's provisional grid emission factor for this year is 0.710 tCO2/MWh.Read more →
FY 2025–26
BRSR Core assurance widens — Top 500
The assurance requirement extends to the top 500 companies. Value-chain reporting remains voluntary at this stage.Read more →
Jul 2026
EU revises ESRS (CSRD)
The European Commission adopts revised sustainability reporting standards and a lighter voluntary standard for smaller companies — relevant to Indian exporters in EU value chains.Read more →
FY 2026–27
Full glide path reached
BRSR Core assurance reaches the full top 1,000, matching BRSR's own scope. Value-chain reporting is expected to shift toward mandatory around this point too.Read more →