Essential indicator
One of the two groups of indicators in Section C of BRSR. Within each of the nine principles, disclosures are grouped as essential or leadership indicators.
Section C of BRSR reports a company’s performance against nine principles. Within each principle, SEBI’s format groups the disclosures into essential indicators and leadership indicators.
Essential indicators form the base disclosure for each principle. For the exact list and wording that applies to your filing, refer to the current BRSR format (Annexure 16 of SEBI’s LODR master circular) and the circular that introduced BRSR.
In Sustano
Sustano’s BRSR pack carries 110 Section C disclosures across the nine principles: 70 essential and 40 leadership indicators. Each disclosure has an assigned contributor and reviewer, and the report workspace shows how many required disclosures are locked.
Learn more: Report workspace for BRSR Section C
Related terms
See how a number moves from a plant invoice to a locked disclosure.
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