Archive for year: 2025
BRSR disclosures for Value Chain Partners eased by SEBI
– Prapti Kanakia, Manager | corplaw@vinodkothari.com
Updated on 7th April, 2025
Original Article dated 26th December, 2024
The requirement of disclosing BRSR Core for value chain partners of the listed entity and to obtain its limited assurance was introduced vide SEBI (LODR) (Second Amendment) Regulations, 2023. SEBI vide BRSR Core – Framework for assurance and ESG disclosures for value chain Circular dated July 12, 2023 (Erstwhile BRSR Circular), had come up with the framework on BRSR Core for listed entities and its value chain partners (VCPs).
With the aim to simplify, ease and reduce the cost of compliance from the Ease of Doing Business (EoDB) perspective, SEBI had constituted an Expert Committee on BRSR. Based on the report of the said committee, a Consultation Paper dated May 22, 2024 was issued inviting suggestions. Majority of the suggestions provided in the Consultation Paper have been approved by the SEBI in its Board meeting dated December 18, 2024 and are introduced by way of a Circular titled Measures to facilitate ease of doing business with respect to framework for assurance or assessment, ESG disclosures for value chain, and introduction of voluntary disclosure on green credits dated March 28, 2025 (Revised BRSR Circular).
This article analyses the amendments in line as approved by SEBI with respect to the BRSR framework.
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