BRSR in FY 2026-27: The 9 principles, BRSR core assessment, and what top 1,000 listed companies must prove
The principles remain the same. The evidence, reporting boundaries, and third-party verification expectations have changed. Executive summary Who is affected: The top 1,000 listed companies in India by market capitalisation. What changes: BRSR Core KPIs must be independently assessed or assured. When: FY 2026-27 is the first year in which the top 1,000 listed companies...

