{ "node": "in-cm-kg", "door": "https://mcp.in-cm-kg.ai", "market": "in", "jurisdiction_namespace": "in-eco-10060", "chapter": "in.chapter.v11", "source": "Book of Markets mirror (allooloocmkgapex/book), read at request time", "kind": "book-section", "family": "ESG", "version": "in.esg.v2", "supersedes": "in.esg.v1", "book_path": "in/sections/in.esg.v2.json", "book_sha256": "sha256:10c7aef68fdddb86f8d0a84d7cab05aa34e2df0962b225d054b1b82d346c8757", "section": { "section_id": "book:in:esg", "family": "ESG", "schema": "SM-ECO-10060 canonical text v1.0 (2026-10-30) · chapter schema v0.1 (unratified) · Appendix E", "schema_version": "0.1", "version": "in.esg.v2", "supersedes": "in.esg.v1", "market": "in", "node": "in-cm-kg", "produced_at": "2026-10-31T02:58:13Z", "observed": { "earliest_read": "2026-10-31T02:56:47Z", "latest_read": "2026-10-31T02:58:11Z" }, "fields": [ { "name": "regime", "value": { "name": "Business Responsibility and Sustainability Report (BRSR)", "legal_basis": "Regulation 34(2)(f) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015", "scope": "for the top one thousand listed entities based on market capitalization, a Business Responsibility and Sustainability Report on the environmental, social and governance disclosures" }, "read_at": "2026-10-31T02:56:47Z", "pages_checked": [ "https://www.sebi.gov.in/sebi_data/commondocs/may-2024/BRSR%20Recommendations%20by%20Expert%20Committee%20for%20Facilitating%20Ease%20of%20Doing%20..._p.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/1358779330956.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2023/1681703013916_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/sep-2023/1694516444235_4.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2026/ORDER_1774326039.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/oct-2024/1729597803780_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1785912187595.pdf", "https://www.sebi.gov.in/legal/regulations/jan-2013/sebi-investment-advisors-regulations-2013_26872.html", "https://www.sebi.gov.in/legal/regulations/dec-2024/securities-and-exchange-board-of-india-investment-advisers-regulations-2013-last-amended-on-december-16-2024-_90151.html" ], "source_url": "https://www.sebi.gov.in/sebi_data/commondocs/may-2024/BRSR%20Recommendations%20by%20Expert%20Committee%20for%20Facilitating%20Ease%20of%20Doing%20..._p.pdf", "source_date": "2024-05-22" }, { "name": "authority", "value": [ { "name": "Securities and Exchange Board of India (SEBI)", "role": "mandated the top 1,000 listed companies to make ESG disclosures as per the BRSR" } ], "read_at": "2026-10-31T02:56:47Z", "pages_checked": [ "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2023/1681703013916_1.pdf", "https://www.sebi.gov.in/sebi_data/commondocs/may-2024/BRSR%20Recommendations%20by%20Expert%20Committee%20for%20Facilitating%20Ease%20of%20Doing%20..._p.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/1358779330956.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/sep-2023/1694516444235_4.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2026/ORDER_1774326039.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/oct-2024/1729597803780_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1785912187595.pdf", "https://www.sebi.gov.in/legal/regulations/jan-2013/sebi-investment-advisors-regulations-2013_26872.html", "https://www.sebi.gov.in/legal/regulations/dec-2024/securities-and-exchange-board-of-india-investment-advisers-regulations-2013-last-amended-on-december-16-2024-_90151.html" ], "source_url": "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2023/1681703013916_1.pdf", "source_date": "2023-04-17" }, { "name": "applicability", "value": "not_found", "read_at": "2026-10-31T02:56:47Z", "pages_checked": [ "https://www.sebi.gov.in/sebi_data/commondocs/may-2024/BRSR%20Recommendations%20by%20Expert%20Committee%20for%20Facilitating%20Ease%20of%20Doing%20..._p.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/1358779330956.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2023/1681703013916_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/sep-2023/1694516444235_4.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2026/ORDER_1774326039.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/oct-2024/1729597803780_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1785912187595.pdf", "https://www.sebi.gov.in/legal/regulations/jan-2013/sebi-investment-advisors-regulations-2013_26872.html", "https://www.sebi.gov.in/legal/regulations/dec-2024/securities-and-exchange-board-of-india-investment-advisers-regulations-2013-last-amended-on-december-16-2024-_90151.html" ], "conflict": { "values": [ { "value": [ { "entities": "top one thousand listed entities based on market capitalization", "obligation": "Business Responsibility and Sustainability Report" }, { "threshold_measurement": "market capitalization shall be calculated as on the 31st day of March of every financial year" }, { "entities": "remaining listed entities, including the entities which have listed their specified securities on the SME Exchange", "obligation": "may voluntarily disclose the BRSR or voluntarily obtain assurance of BRSR Core" }, { "entities": "top 250 listed entities (by market capitalization)", "obligation": "ESG disclosures for the value chain, comply-or-explain basis from FY 2024-25" } ], "source_url": "https://www.sebi.gov.in/sebi_data/commondocs/may-2024/BRSR%20Recommendations%20by%20Expert%20Committee%20for%20Facilitating%20Ease%20of%20Doing%20..._p.pdf", "quote": "(i) market capitalization shall be calculated as on the 31st day of March of every financial year;", "source_date": null } ], "reason": "review PARTIAL: **PARTIAL**\n\nThe excerpt supports the core obligations (BRSR for top 1,000 entities, voluntary disclosure for others, and market cap calculation as of March 31), but the claim about **top 250 entities", "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)" } }, { "name": "adoption_stage", "value": "not_found", "read_at": "2026-10-31T02:56:47Z", "pages_checked": [ "https://www.sebi.gov.in/sebi_data/commondocs/may-2024/BRSR%20Recommendations%20by%20Expert%20Committee%20for%20Facilitating%20Ease%20of%20Doing%20..._p.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/1358779330956.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2023/1681703013916_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/sep-2023/1694516444235_4.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2026/ORDER_1774326039.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/oct-2024/1729597803780_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1785912187595.pdf", "https://www.sebi.gov.in/legal/regulations/jan-2013/sebi-investment-advisors-regulations-2013_26872.html", "https://www.sebi.gov.in/legal/regulations/dec-2024/securities-and-exchange-board-of-india-investment-advisers-regulations-2013-last-amended-on-december-16-2024-_90151.html" ], "conflict": { "values": [ { "value": { "adopted": "BRSR issued in May 2021", "transitional": "185 listed entities voluntarily disclosed the BRSR in FY 2021-22" }, "source_url": "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2023/1681703013916_1.pdf", "quote": "Further, it has been over two years since BRSR was issued in May 2021 and 185 listed entities have voluntarily disclosed the BRSR in FY 2021 -22.", "source_date": null } ], "reason": "review PARTIAL: PARTIAL\n\nThe excerpt confirms the issuance of BRSR in May 2021 and the voluntary disclosure by 185 listed entities in FY 2021-22, but it does not explicitly categorize the adoption stage as \"adopted\" ", "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)" } }, { "name": "effective_dates", "value": [ { "scope": "top 1000 listed entities (by market capitalization)", "voluntary": "FY 2021 – 22", "mandatory_from": "FY 2022 – 23" } ], "read_at": "2026-10-31T02:56:47Z", "pages_checked": [ "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "https://www.sebi.gov.in/sebi_data/commondocs/may-2024/BRSR%20Recommendations%20by%20Expert%20Committee%20for%20Facilitating%20Ease%20of%20Doing%20..._p.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/1358779330956.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2023/1681703013916_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/sep-2023/1694516444235_4.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2026/ORDER_1774326039.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/oct-2024/1729597803780_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1785912187595.pdf", "https://www.sebi.gov.in/legal/regulations/jan-2013/sebi-investment-advisors-regulations-2013_26872.html", "https://www.sebi.gov.in/legal/regulations/dec-2024/securities-and-exchange-board-of-india-investment-advisers-regulations-2013-last-amended-on-december-16-2024-_90151.html" ], "source_url": "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "source_date": "2021-06-13", "period": "FY 2021-22 onwards" }, { "name": "disclosure_duties", "value": "not_found", "read_at": "2026-10-31T02:56:47Z", "pages_checked": [ "https://www.sebi.gov.in/sebi_data/commondocs/may-2024/BRSR%20Recommendations%20by%20Expert%20Committee%20for%20Facilitating%20Ease%20of%20Doing%20..._p.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/1358779330956.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2023/1681703013916_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/sep-2023/1694516444235_4.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2026/ORDER_1774326039.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/oct-2024/1729597803780_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1785912187595.pdf", "https://www.sebi.gov.in/legal/regulations/jan-2013/sebi-investment-advisors-regulations-2013_26872.html", "https://www.sebi.gov.in/legal/regulations/dec-2024/securities-and-exchange-board-of-india-investment-advisers-regulations-2013-last-amended-on-december-16-2024-_90151.html" ], "conflict": { "values": [ { "value": [ { "duty": "BRSR format segregated under essential (mandatory) and leadership (voluntary) indicators" }, { "duty": "Environment essential indicators: resource usage, Scope 1 and Scope 2 GHG and air pollutant emissions, waste management, EPR and PAT compliance" }, { "duty": "Leadership indicators include Scope 3 GHG emissions, impact on bio-diversity" }, { "filing": "The filing of BRSR shall be in the manner and form as specified under the provisions of LODR Regulations" } ], "source_url": "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "quote": "The structure of the BRSR format is segregated under essential (“mandatory”) and leadership (“voluntary”) indicators.", "source_date": null } ], "reason": "review PARTIAL: PARTIAL\n\nThe excerpt confirms the segregation of BRSR into essential (mandatory) and leadership (voluntary) indicators but does not explicitly detail all the specific duties listed (e.g., Scope 3 GHG ", "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)" } }, { "name": "reporting_standards", "value": [ { "standard": "National Guidelines on Responsible Business Conduct (NGRBCs)", "edition": "March 2019", "note": "BRSR structured around disclosures on the nine principles laid down by the NGRBCs" } ], "read_at": "2026-10-31T02:56:47Z", "pages_checked": [ "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "https://www.sebi.gov.in/sebi_data/commondocs/may-2024/BRSR%20Recommendations%20by%20Expert%20Committee%20for%20Facilitating%20Ease%20of%20Doing%20..._p.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/1358779330956.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2023/1681703013916_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/sep-2023/1694516444235_4.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2026/ORDER_1774326039.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/oct-2024/1729597803780_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1785912187595.pdf", "https://www.sebi.gov.in/legal/regulations/jan-2013/sebi-investment-advisors-regulations-2013_26872.html", "https://www.sebi.gov.in/legal/regulations/dec-2024/securities-and-exchange-board-of-india-investment-advisers-regulations-2013-last-amended-on-december-16-2024-_90151.html" ], "source_url": "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "source_date": "2021-06-13" }, { "name": "taxonomy", "value": "not_found", "read_at": "2026-10-31T02:58:10Z", "pages_checked": [ "https://www.sebi.gov.in/sebi_data/commondocs/may-2024/BRSR%20Recommendations%20by%20Expert%20Committee%20for%20Facilitating%20Ease%20of%20Doing%20..._p.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/1358779330956.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2023/1681703013916_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/sep-2023/1694516444235_4.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2026/ORDER_1774326039.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/oct-2024/1729597803780_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1785912187595.pdf", "https://www.sebi.gov.in/legal/regulations/jan-2013/sebi-investment-advisors-regulations-2013_26872.html", "https://www.sebi.gov.in/legal/regulations/dec-2024/securities-and-exchange-board-of-india-investment-advisers-regulations-2013-last-amended-on-december-16-2024-_90151.html" ] }, { "name": "climate_requirements", "value": "not_found", "read_at": "2026-10-31T02:57:31Z", "pages_checked": [ "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2025/1743159419610.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/1358779330956.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/jul-2023/1689166456465.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1785912187595.pdf", "https://www.sebi.gov.in/legal/regulations/jan-2013/sebi-investment-advisors-regulations-2013_26872.html", "https://www.sebi.gov.in/legal/regulations/dec-2024/securities-and-exchange-board-of-india-investment-advisers-regulations-2013-last-amended-on-december-16-2024-_90151.html", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2023/1679546065355.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/sep-2023/1694516444235_4.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2026/ORDER_1774326039.pdf" ], "conflict": { "values": [ { "value": [ { "requirement": "Top 1000 listed entities (by market capitalization) shall make disclosures as per the updated BRSR format, as part of their Annual Reports", "effective": "FY 2023 – 2024", "source": "SEBI Circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122" }, { "requirement": "ESG disclosures for the value chain applicable to the top 250 listed entities (by market capitalization), on a voluntary basis", "effective": "FY 2025-26", "value_chain_scope": "top upstream and downstream partners individually comprising 2% or more of the listed entity's purchases and sales (by value); may limit to 75% of purchases and sales", "source": "SEBI Circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42" }, { "requirement": "Green credits leadership indicator in Principle 6 of BRSR", "effective": "FY 2024-25 and onwards", "source": "SEBI Circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42" } ], "source_url": "https://www.sebi.gov.in/sebi_data/attachdocs/jul-2023/1689166456465.pdf", "quote": "From FY 2023 – 2024, the top 1000 listed entities (by market capitalization) shall make disclosures as per t he updated BRSR format, as part of the ir Annual Reports.", "source_date": "July 12, 2023" } ], "reason": "review PARTIAL: PARTIAL\n\nThe excerpt supports the first claimed value (BRSR disclosures for top 1000 entities in FY 2023–24) but does not mention the other two claims (voluntary ESG disclosures for value chain in FY ", "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)" } }, { "name": "assurance", "value": [ { "requirement": "Listed entities shall mandatorily undertake assessment or assurance of the BRSR Core, as per the glide path", "glide_path": { "2023 – 24": "Top 150 listed entities", "2024 – 25": "Top 250 listed entities", "2025 – 26": "Top 500 listed entities", "2026 – 27": "Top 1000 listed entities" } }, { "definition": "“assessment” refers to third-party assessment undertaken as per the standards developed by the Industry Standards Forum (ISF) in consultation with SEBI" }, { "provider_qualification": "The Board of the listed entity shall ensure that the assessment or assurance provider of the BRSR Core has the necessary expertise" }, { "independence": "no conflict of interest with the assessment or assurance provider; provider or associates do not sell products or provide any non-audit / non-assessment / non-assurance related service including consulting services" }, { "value_chain": "The assessment or assurance of value chain disclosures shall be applicable on a voluntary basis from FY 2026-27" } ], "read_at": "2026-10-31T02:57:31Z", "pages_checked": [ "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2025/1743159419610.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/1358779330956.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/jul-2023/1689166456465.pdf", "https://www.sebi.gov.in/sebi_data/meetingfiles/apr-2021/1619067265752_1.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1785912187595.pdf", "https://www.sebi.gov.in/legal/regulations/jan-2013/sebi-investment-advisors-regulations-2013_26872.html", "https://www.sebi.gov.in/legal/regulations/dec-2024/securities-and-exchange-board-of-india-investment-advisers-regulations-2013-last-amended-on-december-16-2024-_90151.html", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2023/1679546065355.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/sep-2023/1694516444235_4.pdf", "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2026/ORDER_1774326039.pdf" ], "source_url": "https://www.sebi.gov.in/sebi_data/attachdocs/mar-2025/1743159419610.pdf", "source_date": "March 28, 2025", "period": "FY 2023-24 to FY 2026-27" }, { "name": "filing_store_and_format", "value": [ { "destination": "Annual Report", "detail": "Disclosures for value chain shall be made by the listed company as per BRSR Core, as part of its Annual Report" }, { "format": "The filing of BRSR shall be in the manner and form as specified under the provisions of LODR Regulations" } ], "read_at": "2026-10-31T02:57:31Z", "pages_checked": [ 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