Leadership indicator
The second group of indicators in Section C of BRSR, alongside essential indicators. SEBI added a green credits leadership indicator under Principle 6 from FY2024-25.
In Section C of BRSR, each of the nine principles has essential indicators and leadership indicators. Leadership indicators sit alongside the essential set within each principle.
SEBI still adds to this group. Its March 2025 circular introduced a voluntary disclosure on green credits as a new leadership indicator under Principle 6, from FY2024-25.
For the current list, refer to the BRSR format (Annexure 16 of SEBI’s LODR master circular).
In Sustano
Sustano’s BRSR pack carries 40 leadership indicators across the nine principles, including the green credits indicator. They use the same workflow as essential indicators: assignment, review and lock.
Learn more: Report workspace for BRSR Section C
Related terms
See how a number moves from a plant invoice to a locked disclosure.
Book a demo and we will walk through Sustano with an illustrative dataset: collection, review, lineage and the BRSR report.