BRSR & ESG
BRSR Core Explained: The Nine Attributes, Their KPIs and How It Differs from the Full BRSR
BRSR Core is the assured subset of the BRSR: nine ESG attributes, each with a short list of KPIs, a prescribed measurement method and a cross-reference to the question in the full report it draws on. Here is what each attribute measures, how the intensity ratios work, what makes the Core different from the hundred-plus questions of the full BRSR, and where the numbers come from inside a company.