# The Footnotes

> Expert analysis of Indian corporate reporting: SEBI LODR, BRSR & ESG disclosures, Integrated Reporting, Ind AS, quarterly results and annual report best practice.

The Footnotes publishes expert, source-linked analysis of Indian corporate reporting for CFOs, company secretaries, investor-relations and sustainability professionals. Articles cite primary regulatory documents (SEBI, MCA, ICAI, ISSB, GRI) and are reviewed by an editor before publication.

## Articles

- [BRSR Applicability FY 2025-26: Who Files, Assures and Can Skip It](https://thefootnotes.in/articles/brsr-applicability-three-layer-test): BRSR applicability for FY 2025-26 runs on three thresholds: the BRSR itself under Regulation 34(2)(f) of SEBI LODR for the top 1,000 listed entities; BRSR Core assurance or assessment for the top 500; and value chain ESG disclosure for the top 250, which is voluntary this year under SEBI's circular dated 28 March 2025.
- [Unsolicited ESG Ratings and Your Regulation 30 Disclosure Duty](https://thefootnotes.in/articles/unsolicited-esg-rating-regulation-30-disclosure): Indian listed companies are disclosing unsolicited ESG ratings under Regulation 30 of the SEBI LODR Regulations, 2015 as a matter of practice rather than because a named sub-clause compels it. File on receipt of the ESG Rating Provider's communication, reproduce the score verbatim, record non-engagement and non-participation, cite the data basis, and stay editorially neutral.

## Site

- [About & editorial policy](https://thefootnotes.in/about)
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