Value chain partner
For BRSR Core value-chain disclosures, a supplier or customer that individually accounts for 2% or more of a listed company's purchases or sales.
SEBI first set out ESG disclosures for the value chain in its July 2023 BRSR Core circular and revised them in March 2025.
Under the March 2025 circular, value chain partners are the suppliers and customers that individually account for 2% or more of the listed company’s purchases or sales. The disclosure may be limited to 75% coverage of purchases or sales.
Timing under the March 2025 circular:
- Value-chain disclosure is voluntary for the top 250 listed entities from FY2025-26.
- Assessment or assurance of value-chain disclosures is voluntary from FY2026-27.
A company that makes the disclosure also states the percentage of its purchases or sales that the disclosed partners cover.
In Sustano
Sustano keeps suppliers and customers in one partner registry. You send data requests and questionnaires built from a reusable question bank; partners answer through a secure link without logging in, attach evidence and submit. A reviewer accepts or rejects each answer, and accepted KPI answers become draft entries with their evidence and a record of where they came from.
Learn more: Value chain: partners, data requests and questionnaires
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.