BRSR Core became mandatory for India’s top 150 listed companies by market cap from FY2023-24 and for the top 1,000 from FY2024-25. It requires reasonable assurance on nine Key Performance Indicators including verified Scope 1 and Scope 2 GHG emissions, energy intensity, water intensity, and selected Scope 3 emissions. For industrial companies also under CCTS, the two frameworks produce essentially the same GHG data — but with different verification standards and different penalties for non-compliance. This article maps the overlap, the divergences, and the dual-framework compliance strategy.