BRSR Core, automated. SEBI XML-ready in hours.

BRSR Core is the SEBI-mandated 9-indicator subset of the Business Responsibility and Sustainability Report (BRSR). Unlike the broader BRSR (qualitative narrative), BRSR Core's 9 indicators require third-party reasonable assurance. Phased rollout: top-150 BSE-listed (FY23-24 voluntary), top-250 (FY24-25 mandatory), top-500 (FY25-26 mandatory), top-1,000 (FY26-27 mandatory). Indian listed manufacturers face this earliest because the indicators are operational (energy, water, waste, safety) — not just narrative.

The 9 BRSR Core indicators are: (P1) energy intensity per ₹ Crore turnover; (P2) water intensity per ₹ Crore turnover; (P3) GHG Scope 1+2 intensity; (P4) GHG Scope 3 (optional this phase); (P5) % hazardous waste recycled / reused; (P6) % plastic packaging EPR target met; (P7) workforce diversity (women + PWD); (P8) safety LTIFR; (P9) CSR spend per Companies Act §135. Each has sub-attributes (e.g. energy split by grid / captive / renewable; water split by source). All must trace to assurable source data.

Reasonable assurance is the highest level of third-party verification — the same level statutory auditors give your financial statements. This is much stricter than "limited assurance" (which is what the rest of BRSR uses). Reasonable assurance means your assurance partner (typically your statutory auditor or another empanelled firm) must be able to trace every disclosed number back to source. Spreadsheet-reconstructed disclosures fail reasonable assurance. Wistwin's ALCOA+ data lineage makes the assurance walk-through fast.

From FY25-26, Scope 3 disclosures expand. Category 1 (purchased goods + services) and Category 4 (upstream transportation) are the priority. ImpacTwin pulls procurement data from your ERP (SAP / Oracle / Tally), applies India-specific emission factors from CEA + IPCC, and aggregates per ₹ Crore turnover. For Indian manufacturers with global buyers (HUL, Nestlé, Pepsi, EU OEMs), Scope 3 is also CDP-aligned for ESG-buyer audits.

Yes. Wistwin integrates with SAP ECC, SAP S/4HANA, Oracle EBS, Microsoft Dynamics, Tally ERP, plus plant-floor systems (SCADA, MES, LIMS). For BRSR Core, we typically pull: energy from utility meters + DG sets via VolTwin; water from flow meters + utility bills; waste from Form 4 manifests; HR data from SAP SuccessFactors / Workday / Darwinbox; CSR ledger from finance; procurement from SAP MM / Oracle. We don't replace these — we observe and aggregate.

BRSR Core requires segment-wise disclosure for multi-segment listed entities. Demerged subsidiaries are out of scope; majority-owned JVs (>50%) are in scope; minority-stake JVs are at the company's option. Wistwin handles segment-wise aggregation, JV consolidation rules, and demerger boundaries in the AssetTwin asset hierarchy.

Yes — and you should. For Indian exporters of steel, cement, aluminum, hydrogen, and fertilizers to the EU, CBAM (Carbon Border Adjustment Mechanism, in force from 2026) requires quarterly emissions declarations per tonne of CN-coded goods. The Scope 1 + Scope 2 + electricity-related Scope 2 numbers used for BRSR Core feed directly into CBAM. One source of plant truth, two regulatory views — SEBI's portal + EU CBAM portal.

Pilot: 6–10 weeks for a single-plant listed entity with AssetTwin + VolTwin + ImpacTwin live. Multi-plant listed entity: 4–6 months for the full BRSR Core auto-aggregation across plants. We typically time deployments to land 8–12 weeks ahead of the AGM filing date so the auto-aggregated submission is mature when the assurance partner walks in.

Yes — we have BRSR Core deployments at listed pharma (FY24-25 filing closed), listed steel (FY24-25 filing closed, EU CBAM-ready), and listed textile manufacturers. Reference customer introductions are arranged during the buying process once we have a mutual NDA in place. Customer authorization for public case-study disclosure is in progress, expected Q3 2026.

BRSR Core deployments typically run AssetTwin + VolTwin + ImpacTwin (a three-module ESG stack). Pricing scales with plant count + segment count. Indian listed manufacturers in the ₹500–5,000 Cr revenue band typically see a 6–8 month payback driven by audit-prep compression, consulting fee elimination, and avoided "qualified" assurance opinions alone (a qualified opinion on BRSR Core is a market-cap event). Book a BRSR Core sizing call for a tailored quote.