SEBI Introduces Disclosure Requirements for ‘Green Credits’ Under Business Responsibility and Sustainability Reporting

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  • By Chetan Kulasri
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  • Last Updated on 31 March, 2025

SEBI ESG disclosure norms

Circular no. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, Dated: 28.03.2025

SEBI has introduced measures to facilitate ease of doing business by revising various provisions on ESG disclosure for the value chain, providing an option to undertake ‘assessment’ or ‘assurance’ for BRSR Core, and introducing disclosure on green credits. Accordingly, disclosures for the value chain must be made by listed companies as per the BRSR Core, as part of their Annual Report. Also, SEBI requires listed companies to disclose their green credit programs under the BRSR framework.

Click Here To Read The Full Circular

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