Value chain partner (BRSR)

    ESG & Governance

    Under SEBI's rules, a top supplier or customer that individually makes up 2% or more of a company's purchases or sales by value.

    SEBI's March 2025 circular set this definition for BRSR Core value chain disclosures, replacing an earlier test based on cumulative share. The top 250 listed companies may report BRSR Core indicators for these partners on a voluntary basis from FY 2025-26, and must then state what share of total purchases and sales the partners cover. Assessment or assurance of the data is voluntary from FY 2026-27.

    Related terms

    Value chainBRSR CoreScope 3 emissions

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    From the research

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