BRSR Core (assurance + value chain)

In plain language

What this law does

AssuranceCloseDictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition →/assessment over nine BRSR CoreCloseDictionary termBRSR Coresubset of **9 attributes** (incl. GHG footprint incl. Scope 3 intensity, water, waste, energy, employee well-being/safety, gender diversity, POSH complaints, inclusive development, fair business conduct, value-chain disclosures).Read the full definition → attributes (GHG incl. intensity, water, waste, energy, well-being/safety, gender diversity, POSH, inclusive development, fair conduct); value-chainCloseDictionary termValue ChainThe full sequence of activities that create and deliver value — the analytical unit for footprints, due diligence and accountability.Read the full definition → disclosure now voluntary with partner thresholds ≥2% of purchases/sales up to 75% cumulative.

Core obligations

Assessment or assuranceCloseDictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition → of 9 Core attributes; optional value-chainCloseDictionary termValue ChainThe full sequence of activities that create and deliver value — the analytical unit for footprints, due diligence and accountability.Read the full definition → disclosures with 75% cumulative coverage cap; green-loanCloseDictionary termGreen LoanAny loan instrument made available exclusively to finance, refinance, or guarantee eligible green projects, governed by the Green Loan Principles.Read the full definition → leadership indicator