BRSR CORE ASSURANCE & DISCLOSURE SEBI has come up with Circular No. SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 dated 12th July 2023 where it has revised the format of BRSR and provided glide-path for implementation of BRSR Core Assurance for listed entities as well as Value Chain partners. The following table can be referred for an easy understanding of the