BRSR Core assessment or assurance
The assessment or assurance of BRSR Core disclosures under SEBI's market-capitalisation glide path.
Annual BRSR Core assessment or assurance
- SEBI
- SEBI periodic filings
- Not specified
- 2026-09-01
BRSR Core assessment or assurance is annual, but the sweep does not establish an independent due-day. The mandatory tier is the top 500 listed entities for FY2025-26 and the top 1,000 for FY2026-27. The current requirement is called assessment or assurance, not assurance alone.
The earlier top-150 label is obsolete for the current sweep years. The 28 March 2025 circular also changed the terminology to assessment or assurance.
Deadlines counted from an event
Complete the applicable BRSR Core assessment or assurance once for the financial year. The sweep establishes no independent due-day.
The rule
Complete the applicable BRSR Core assessment or assurance once for the financial year. The sweep establishes no independent due-day.
Who must comply
- The top 500 listed entities by market capitalisation for FY2025-26
- The top 1,000 listed entities by market capitalisation from FY2026-27
Statutory basis
- Master Circular for compliance with LODR by listed entities, Section VI-L
- Measures to facilitate ease of doing business for assurance or assessment and ESG disclosures for value chain, SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42
- Industry Standards on Reporting of BRSR Core, SEBI/HO/CFD/CFD-PoD-1/P/CIR/2024/177
- SEBI (LODR) Regulations, 2015, as amended to 14 July 2026
Before you file
- Check the entity's market-capitalisation tier for the financial year.
- Prepare the BRSR Core disclosures.
- Get the required third-party assessment or assurance.
- Apply the BRSR Core Industry Standards.
How to file
- Complete the BRSR Core disclosure for the financial year.
- State the assessment or assurance outcome.
Common questions
Does the BRSR Core requirement still apply only to the top 150?
No. Top 150 was the FY2023-24 tier. The glide path covers the top 500 for FY2025-26 and the top 1,000 for FY2026-27.
Does SEBI still require assurance only?
No. The 28 March 2025 circular replaced assurance and reasonable assurance with assessment or assurance. Assessment means a third-party assessment under the Industry Standards Forum standards.