The BRSR Core represents a subset of the comprehensive BRSR and includes a specific set of key performance indicators (KPIs) / metrics across nine ESG attributes. 
• With a focus on the Indian / emerging market context, additional KPIs have been identified for assurance, 
• To facilitate better global comparability, intensity ratios based on revenue adjusted for purchasing power parity (PPP) have been incorporated.
• The BRSR Core allows for more comprehensive reporting through metrics that can facilitate comparison of ESG

Consultancy to establish a linkage between the BRSR KPI’s with the GRI or global standards, These metrics will help comply with both Global reporting standards as well as the Indian regulatory standards