SEBI has made it mandatory for the top 1,000 listed companies in India to file the BRSR compliance. The very important requirement of 2026 includes the mandatory third-party assurance for the "BRSR Core" (top 250-500 companies, depending on the exact timeline) and mandatory value chain disclosures for the top 150 companies. ESG reporting in India is important, as it is a growing co... https://www.sustrack.com/brsr-reporting/