[
  {
    "report_record_id": "DIR-CO-ANDHRAPAPER-20230331",
    "company_id": "CO-ANDHRAPAPER",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "BRSR standalone basis, explicitly stated in own-year Section A Q13. This is the issuer BRSR boundary, not a transfer of consolidated financial or subsidiary-account scope. Table-specific limitations still apply.",
    "primary_source_id": "SRC-CO-ANDHRAPAPER-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Andhra Paper Limited",
    "sector": "Paper, paperboard and pulp manufacturing",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_title": "Annual Report 2022-2023",
    "source_url": "https://andhrapaper.com/wp-content/uploads/2023/07/Andhra-Paper-AR2022-23-20-07-2023-1.pdf",
    "source_locator": "PDF p62, printed p60; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-ANDHRAPAPER-20230331-AR-v1",
        "source_url": "https://andhrapaper.com/wp-content/uploads/2023/07/Andhra-Paper-AR2022-23-20-07-2023-1.pdf",
        "source_locator": "PDF p34, printed p32"
      },
      {
        "source_id": "SRC-CO-ANDHRAPAPER-20230331-AR-v1",
        "source_url": "https://andhrapaper.com/wp-content/uploads/2023/07/Andhra-Paper-AR2022-23-20-07-2023-1.pdf",
        "source_locator": "PDF p110, printed p108"
      }
    ],
    "source_attribution": "Andhra Paper Limited, Annual Report 2022-2023, PDF p62, printed p60; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:41:02.495090+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:53:36.429711+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 explicitly reports FY2022-23; issuer Board report explicitly states year ended March 31, 2023. April 1, 2022 is an author inference for that fiscal year, not a directly quoted start date. The issuer next-year financial calendar explicitly covers April 1, 2023 to March 31, 2024; it corroborates the April–March cycle but is not mislabelled as the reporting period.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-ANDHRAPAPER-20240331",
    "company_id": "CO-ANDHRAPAPER",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone Andhra Paper Limited, as stated in Section A Q13. Preserve this separately listed issuer boundary; do not aggregate automatically with holding company West Coast Paper Mills Limited. BRSR supplies the fiscal-year label. Issuer annual-report Directors’ Responsibility date labels explicitly confirm the March 31 year end; April 1 start is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. Annual financial calendars refer to the following year and are not used. No financial-to-ESG boundary or assurance transfer.",
    "primary_source_id": "SRC-CO-ANDHRAPAPER-20240331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-ANDHRAPAPER-20240331-AR-v1\", \"SRC-CO-ANDHRAPAPER-20250331-BRSR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Andhra Paper Limited",
    "sector": "Paper, paperboard and pulp manufacturing",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_title": "Andhra Paper Limited Business Responsibility and Sustainability Report 2023-24",
    "source_url": "https://andhrapaper.com/wp-content/uploads/2024/07/Business-Responsibility-and-Sustainability-Report.pdf",
    "source_locator": "PDF p1–2; BRSR identity/fiscal label PDF p1; standalone Q13 PDF p2",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-ANDHRAPAPER-20240331-AR-v1",
        "source_url": "https://andhrapaper.com/wp-content/uploads/2025/07/60th-Annual-Report-for-2023-24.pdf",
        "source_locator": "PDF p30, issuer year-end label only; April start remains qualified inference"
      }
    ],
    "source_attribution": "Andhra Paper Limited, Andhra Paper Limited Business Responsibility and Sustainability Report 2023-24, PDF p1–2; BRSR identity/fiscal label PDF p1; standalone Q13 PDF p2",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T23:46:10Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR supplies the fiscal-year label. Issuer annual-report Directors’ Responsibility date labels explicitly confirm the March 31 year end; April 1 start is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. Annual financial calendars refer to the following year and are not used. No financial-to-ESG boundary or assurance transfer.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-ANDHRAPAPER-20250331",
    "company_id": "CO-ANDHRAPAPER",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone Andhra Paper Limited, as stated in Section A Q13. Preserve this separately listed issuer boundary; do not aggregate automatically with holding company West Coast Paper Mills Limited. BRSR supplies the fiscal-year label. Issuer annual-report Directors’ Responsibility date labels explicitly confirm the March 31 year end; April 1 start is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. Annual financial calendars refer to the following year and are not used. No financial-to-ESG boundary or assurance transfer.",
    "primary_source_id": "SRC-CO-ANDHRAPAPER-20250331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-ANDHRAPAPER-20250331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Andhra Paper Limited",
    "sector": "Paper, paperboard and pulp manufacturing",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_title": "Andhra Paper Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://andhrapaper.com/wp-content/uploads/2025/07/Business-Responsibility-and-Sustainability-Report-1.pdf",
    "source_locator": "PDF p1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-ANDHRAPAPER-20250331-AR-v1",
        "source_url": "https://andhrapaper.com/wp-content/uploads/2025/07/61st-Annual-Report-for-2024-25-1.pdf",
        "source_locator": "PDF p52, issuer year-end label only; April start remains qualified inference"
      }
    ],
    "source_attribution": "Andhra Paper Limited, Andhra Paper Limited Business Responsibility and Sustainability Report 2024-25, PDF p1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T23:46:10Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR supplies the fiscal-year label. Issuer annual-report Directors’ Responsibility date labels explicitly confirm the March 31 year end; April 1 start is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. Annual financial calendars refer to the following year and are not used. No financial-to-ESG boundary or assurance transfer.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-ANDHRAPAPER-20260331",
    "company_id": "CO-ANDHRAPAPER",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "BRSR standalone basis, explicitly stated in own-year Section A Q13. This is the issuer BRSR boundary, not a transfer of consolidated financial or subsidiary-account scope. Table-specific limitations still apply.",
    "primary_source_id": "SRC-CO-ANDHRAPAPER-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Andhra Paper Limited",
    "sector": "Paper, paperboard and pulp manufacturing",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_title": "Annual Report 2025-2026",
    "source_url": "https://andhrapaper.com/wp-content/uploads/2026/07/62nd-Annual-Report-for-2025-26-1.pdf",
    "source_locator": "PDF p112, printed p110; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-ANDHRAPAPER-20260331-AR-v1",
        "source_url": "https://andhrapaper.com/wp-content/uploads/2026/07/62nd-Annual-Report-for-2025-26-1.pdf",
        "source_locator": "PDF p66, printed p64"
      },
      {
        "source_id": "SRC-CO-ANDHRAPAPER-20260331-AR-v1",
        "source_url": "https://andhrapaper.com/wp-content/uploads/2026/07/62nd-Annual-Report-for-2025-26-1.pdf",
        "source_locator": "PDF p103, printed p101"
      }
    ],
    "source_attribution": "Andhra Paper Limited, Annual Report 2025-2026, PDF p112, printed p110; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:41:02.496005+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:53:36.429711+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 explicitly reports FY2025-26; issuer Board report explicitly states year ended March 31, 2026. April 1, 2025 is an author inference for that fiscal year, not a directly quoted start date. The issuer next-year financial calendar explicitly covers April 1, 2026 to March 31, 2027; it corroborates the April–March cycle but is not mislabelled as the reporting period.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-AUROPHARMA-20230331",
    "company_id": "CO-AUROPHARMA",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "BRSR consolidated basis, unless otherwise stated. This is the component-specific Q13 boundary; the wider annual report also contains standalone financial material. Do not transfer this general boundary to every metric or assume a fixed geographic or subsidiary perimeter.",
    "primary_source_id": "SRC-CO-AUROPHARMA-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Aurobindo Pharma Limited",
    "sector": "Pharmaceuticals",
    "broad_industry_group": "Pharmaceuticals",
    "country": "India",
    "source_title": "Annual Report 2022-2023",
    "source_url": "https://www.aurobindo.com/api/uploads/annualreports/AurobindoIR22-23_IR_Final_Web.pdf",
    "source_locator": "PDF p73 left panel, printed p142; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-AUROPHARMA-20230331-AR-v1",
        "source_url": "https://www.aurobindo.com/api/uploads/annualreports/AurobindoIR22-23_IR_Final_Web.pdf",
        "source_locator": "PDF p73 left panel, printed p142"
      }
    ],
    "source_attribution": "Aurobindo Pharma Limited, Annual Report 2022-2023, PDF p73 left panel, printed p142; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:44:11.478047+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:53:36.429711+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 itself explicitly states April 1, 2022 to March 31, 2023.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-AUROPHARMA-20240331",
    "company_id": "CO-AUROPHARMA",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "BRSR consolidated basis, unless otherwise stated. This is the component-specific Q13 boundary; the wider annual report also contains standalone financial material. Do not transfer this general boundary to every metric or assume a fixed geographic or subsidiary perimeter.",
    "primary_source_id": "SRC-CO-AUROPHARMA-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\", \"Integrated Reporting Framework\"]",
    "company_name": "Aurobindo Pharma Limited",
    "sector": "Pharmaceuticals",
    "broad_industry_group": "Pharmaceuticals",
    "country": "India",
    "source_title": "Annual Report 2023-2024",
    "source_url": "https://www.aurobindo.com/api/uploads/annualreports/AurobindoPharmaLimited-AnnualReport2023-24.pdf",
    "source_locator": "PDF p78 left panel, printed p152; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-AUROPHARMA-20240331-AR-v1",
        "source_url": "https://www.aurobindo.com/api/uploads/annualreports/AurobindoPharmaLimited-AnnualReport2023-24.pdf",
        "source_locator": "PDF p3 left panel, printed p2"
      }
    ],
    "source_attribution": "Aurobindo Pharma Limited, Annual Report 2023-2024, PDF p78 left panel, printed p152; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:44:11.479155+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:53:36.429711+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 identifies FY2023-24; issuer About the Report explicitly states April 1, 2023 to March 31, 2024. Date/source boundary statements are issuer-authored, not from the restricted assurance report.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-AUROPHARMA-20250331",
    "company_id": "CO-AUROPHARMA",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Consolidated BRSR unless otherwise stated (Section A Q13). Report overview limits sustainability performance to manufacturing and R&D facilities plus Hyderabad corporate-office initiatives; exact facility coverage per table is not enumerated.",
    "primary_source_id": "SRC-CO-AUROPHARMA-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\", \"Integrated Reporting (IR) Framework\"]",
    "company_name": "Aurobindo Pharma Limited",
    "sector": "Pharmaceuticals",
    "broad_industry_group": "Pharmaceuticals",
    "country": "India",
    "source_title": "Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR",
    "source_url": "https://www.aurobindo.com/images/sustainablity/report/AurobindoPharmaIR2025.pdf",
    "source_locator": "Printed p231 / PDF or HTML 117 right; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-AUROPHARMA-20250331-AR-v1",
        "source_url": "https://www.aurobindo.com/images/sustainablity/report/AurobindoPharmaIR2025.pdf",
        "source_locator": "Printed p1 / PDF p2 right, issuer reporting dates and scope"
      }
    ],
    "source_attribution": "Aurobindo Pharma Limited, Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR, Printed p231 / PDF or HTML 117 right; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T11:41:32Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The BRSR year is corroborated by the explicit reporting-period dates in the issuer-authored supplementary location listed here. Date-only support does not transfer financial, Group or assurance scope into the BRSR boundary.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-AUROPHARMA-20260331",
    "company_id": "CO-AUROPHARMA",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "BRSR consolidated basis, unless otherwise stated. This is the component-specific Q13 boundary; the wider annual report also contains standalone financial material. Do not transfer this general boundary to every metric or assume a fixed geographic or subsidiary perimeter.",
    "primary_source_id": "SRC-CO-AUROPHARMA-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\", \"Integrated Reporting Framework\", \"GRI\", \"CSRD (relevant sections named by issuer; no compliance opinion)\"]",
    "company_name": "Aurobindo Pharma Limited",
    "sector": "Pharmaceuticals",
    "broad_industry_group": "Pharmaceuticals",
    "country": "India",
    "source_title": "Annual Report 2025-2026",
    "source_url": "https://www.aurobindo.com/api/uploads/annualreports/Aurobindo-Pharma-IR-2026_For-web.pdf",
    "source_locator": "PDF p113 right panel, printed p223; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-AUROPHARMA-20260331-AR-v1",
        "source_url": "https://www.aurobindo.com/api/uploads/annualreports/Aurobindo-Pharma-IR-2026_For-web.pdf",
        "source_locator": "PDF p2 right panel (source unnumbered)"
      }
    ],
    "source_attribution": "Aurobindo Pharma Limited, Annual Report 2025-2026, PDF p113 right panel, printed p223; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:44:11.479916+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:53:36.429711+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 identifies FY2025-26; issuer About the Report explicitly states April 1, 2025 to March 31, 2026. The date panel has no visible printed folio; the contents identify About the Report as 01, which is not silently substituted for a printed page.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-AVADHSUGAR-20230331",
    "company_id": "CO-AVADHSUGAR",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone Avadh Sugar & Energy Limited; BRSR Section A Q13. Period explicitly stated in Q9. FY2023 workforce tables separately exclude corporate-office employees, whose data are reported at group level (Q18 footnote, PDF80); this directory does not imply identical coverage for every metric.",
    "primary_source_id": "SRC-CO-AVADHSUGAR-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Avadh Sugar & Energy Limited",
    "sector": "Sugar manufacturing; industrial alcohol/ethanol and bagasse-based power",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Avadh Sugar & Energy Limited Annual Report 2022-23",
    "source_url": "https://avadhsugar.com/wp-content/uploads/2024/11/ar-2.pdf",
    "source_locator": "Printed p76 >77 / PDF or HTML 79; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-AVADHSUGAR-20230331-AR-v1",
        "source_url": "https://avadhsugar.com/wp-content/uploads/2024/11/ar-2.pdf",
        "source_locator": "Printed p76 >77 / PDF or HTML 79; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Avadh Sugar & Energy Limited, Avadh Sugar & Energy Limited Annual Report 2022-23, Printed p76 >77 / PDF or HTML 79; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:22:58Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Each own-year BRSR Q9 explicitly states the April 1–March 31 interval; Q13 standalone. Publication dates unknown.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-AVADHSUGAR-20240331",
    "company_id": "CO-AVADHSUGAR",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone Avadh Sugar & Energy Limited; BRSR Section A Q13. Period explicitly stated in Q9. No FY2024 numeric observations selected in this batch; metric-specific boundaries require separate checks before extraction.",
    "primary_source_id": "SRC-CO-AVADHSUGAR-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Avadh Sugar & Energy Limited",
    "sector": "Sugar manufacturing; industrial alcohol/ethanol and bagasse-based power",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Avadh Sugar & Energy Limited Annual Report 2023-24",
    "source_url": "https://avadhsugar.com/wp-content/uploads/2024/11/ar-1.pdf",
    "source_locator": "PDF p94 (source unnumbered); BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-AVADHSUGAR-20240331-AR-v1",
        "source_url": "https://avadhsugar.com/wp-content/uploads/2024/11/ar-1.pdf",
        "source_locator": "PDF p94 (source unnumbered); BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Avadh Sugar & Energy Limited, Avadh Sugar & Energy Limited Annual Report 2023-24, PDF p94 (source unnumbered); BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:22:58Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Each own-year BRSR Q9 explicitly states the April 1–March 31 interval; Q13 standalone. Publication dates unknown.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-AVADHSUGAR-20250331",
    "company_id": "CO-AVADHSUGAR",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone Avadh Sugar & Energy Limited; BRSR Section A Q13. Period explicitly stated in Q9.",
    "primary_source_id": "SRC-CO-AVADHSUGAR-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Avadh Sugar & Energy Limited",
    "sector": "Sugar manufacturing; industrial alcohol/ethanol and bagasse-based power",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Avadh Sugar & Energy Limited Annual Report 2024-25",
    "source_url": "https://avadhsugar.com/wp-content/uploads/2025/07/Annual-Report-24-25.pdf",
    "source_locator": "Printed p104 / PDF or HTML 106; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-AVADHSUGAR-20250331-AR-v1",
        "source_url": "https://avadhsugar.com/wp-content/uploads/2025/07/Annual-Report-24-25.pdf",
        "source_locator": "Printed p104 / PDF or HTML 106; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Avadh Sugar & Energy Limited, Avadh Sugar & Energy Limited Annual Report 2024-25, Printed p104 / PDF or HTML 106; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:22:58Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Each own-year BRSR Q9 explicitly states the April 1–March 31 interval; Q13 standalone. Publication dates unknown.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-AVADHSUGAR-20260331",
    "company_id": "CO-AVADHSUGAR",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone Avadh Sugar & Energy Limited; BRSR Section A Q13. Period explicitly stated in Q9.",
    "primary_source_id": "SRC-CO-AVADHSUGAR-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Avadh Sugar & Energy Limited",
    "sector": "Sugar manufacturing; industrial alcohol/ethanol and bagasse-based power",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Avadh Sugar & Energy Limited Annual Report 2025-26",
    "source_url": "https://avadhsugar.com/wp-content/uploads/2026/07/ASELAR256.pdf",
    "source_locator": "Printed p99 / PDF or HTML 101; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-AVADHSUGAR-20260331-AR-v1",
        "source_url": "https://avadhsugar.com/wp-content/uploads/2026/07/ASELAR256.pdf",
        "source_locator": "Printed p99 / PDF or HTML 101; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Avadh Sugar & Energy Limited, Avadh Sugar & Energy Limited Annual Report 2025-26, Printed p99 / PDF or HTML 101; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:22:58Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Each own-year BRSR Q9 explicitly states the April 1–March 31 interval; Q13 standalone. Publication dates unknown.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-BALAMINES-20230331",
    "company_id": "CO-BALAMINES",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Balaji Amines Limited standalone basis, unless otherwise specified, as stated in BRSR Q13. Business activities include chemical manufacturing and a hotel/hospitality division. Table-specific boundaries are retained; no subsidiary consolidation is inferred.",
    "primary_source_id": "SRC-CO-BALAMINES-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Balaji Amines Limited",
    "sector": "Manufacture and sale of aliphatic amines, speciality chemicals and derivatives; hotel and hospitality services",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Annual Report 2022-23 including BRSR",
    "source_url": "https://www.balajiamines.com/pdf/1687063252Annual%20Report%202022-23.pdf",
    "source_locator": "PDF p79 , printed p77; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-BALAMINES-20230331-AR-v1",
        "source_url": "https://www.balajiamines.com/pdf/1687063252Annual%20Report%202022-23.pdf",
        "source_locator": "PDF p117 , printed p115; General Information to Shareholders, Financial year; linked to own BRSR year/end date."
      }
    ],
    "source_attribution": "Balaji Amines Limited, Annual Report 2022-23 including BRSR, PDF p79 , printed p77; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T04:55:13.099359+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "April start is a qualified inference from the own-year BRSR FY2022-23 label and explicit March31,2023 date (PDF79 /printed77), together with the issuer calendar stating1st April to31st March (PDF117 /printed115). The calendar itself does not print the full year-specific range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-BALAMINES-20240331",
    "company_id": "CO-BALAMINES",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Balaji Amines Limited standalone basis, unless otherwise specified, as stated in BRSR Q13. Business activities include chemical manufacturing and a hotel/hospitality division. Table-specific boundaries are retained; no subsidiary consolidation is inferred.",
    "primary_source_id": "SRC-CO-BALAMINES-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Balaji Amines Limited",
    "sector": "Manufacture and sale of aliphatic amines, speciality chemicals and derivatives; hotel and hospitality services",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Annual Report 2023-24 including BRSR",
    "source_url": "https://www.balajiamines.com/pdf/1718692294BalajiAminesLimitedAnnualReport2023-24.pdf",
    "source_locator": "PDF p41 left, printed p78; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-BALAMINES-20240331-AR-v1",
        "source_url": "https://www.balajiamines.com/pdf/1718692294BalajiAminesLimitedAnnualReport2023-24.pdf",
        "source_locator": "PDF p63 left, printed p122; General Information to Shareholders, Financial year; linked to own BRSR year/end date."
      }
    ],
    "source_attribution": "Balaji Amines Limited, Annual Report 2023-24 including BRSR, PDF p41 left, printed p78; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T04:55:13.100073+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "April start is a qualified inference from the own-year BRSR FY2023-24 label and explicit March31,2024 date (PDF41 left/printed78), together with the issuer calendar stating1st April to31st March (PDF63 left/printed122). The calendar itself does not print the full year-specific range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-BALAMINES-20250331",
    "company_id": "CO-BALAMINES",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Balaji Amines Limited standalone basis, unless otherwise specified, as stated in BRSR Q13. Business activities include chemical manufacturing and a hotel/hospitality division. Table-specific boundaries are retained; no subsidiary consolidation is inferred.",
    "primary_source_id": "SRC-CO-BALAMINES-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Balaji Amines Limited",
    "sector": "Manufacture and sale of aliphatic amines, speciality chemicals and derivatives; hotel and hospitality services",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Annual Report 2024-25 including BRSR",
    "source_url": "https://www.balajiamines.com/pdf/1753859362Balaji%20Amines%20Annual%20Report%202024-25%20%28Spread%20Page%29.pdf",
    "source_locator": "PDF p44 left, printed p84; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-BALAMINES-20250331-AR-v1",
        "source_url": "https://www.balajiamines.com/pdf/1753859362Balaji%20Amines%20Annual%20Report%202024-25%20%28Spread%20Page%29.pdf",
        "source_locator": "PDF p68 right, printed p133; General Information to Shareholders, Financial year; linked to own BRSR year/end date."
      }
    ],
    "source_attribution": "Balaji Amines Limited, Annual Report 2024-25 including BRSR, PDF p44 left, printed p84; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T04:55:23.245570+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "April start is a qualified inference from the own-year BRSR FY2024-25 label and explicit March31,2025 date (PDF44 left/printed84), together with the issuer calendar stating1st April to31st March (PDF68 right/printed133). The calendar itself does not print the full year-specific range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-BALAMINES-20260331",
    "company_id": "CO-BALAMINES",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Balaji Amines Limited standalone basis, unless otherwise specified, as stated in BRSR Q13. Business activities include chemical manufacturing and a hotel/hospitality division. Table-specific boundaries are retained; no subsidiary consolidation is inferred.",
    "primary_source_id": "SRC-CO-BALAMINES-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Balaji Amines Limited",
    "sector": "Manufacture and sale of aliphatic amines, speciality chemicals and derivatives; hotel and hospitality services",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://balajiamines.com/ar2026/assets/Balaji%20AR%202026.pdf",
    "source_locator": "PDF p97 , printed p95; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-BALAMINES-20260331-AR-v1",
        "source_url": "https://balajiamines.com/ar2026/assets/Balaji%20AR%202026.pdf",
        "source_locator": "PDF p149 , printed p147; General Information to Shareholders, Financial year; linked to own BRSR year/end date."
      }
    ],
    "source_attribution": "Balaji Amines Limited, Annual Report 2025-26 including BRSR, PDF p97 , printed p95; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T04:55:28.398951+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "April start is a qualified inference from the own-year BRSR FY2025-26 label and explicit March31,2026 date (PDF97 /printed95), together with the issuer calendar stating1st April to31st March (PDF149 /printed147). The calendar itself does not print the full year-specific range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-CERA-20230331",
    "company_id": "CO-CERA",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts. Own-year Section A identifies two national plants and 38 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "primary_source_id": "SRC-CO-CERA-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_title": "Annual Report 2022-2023, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2023-06/CERA%20Annual%20Report%202022-23.pdf",
    "source_locator": "PDF p41, printed p39; BRSR heading and Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-CERA-20230331-AR-v1",
        "source_url": "https://www.cera-india.com/sites/default/files/2023-06/CERA%20Annual%20Report%202022-23.pdf",
        "source_locator": "PDF p72, printed p70; issuer statement of changes in equity, opening/closing date labels only."
      }
    ],
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2022-2023, including BRSR, PDF p41, printed p39; BRSR heading and Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:16:45.195766+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Year end 31 March 2023 is explicit in the own-year BRSR heading. The April 1 start is a qualified inference corroborated by issuer equity movement from 1 April 2022 to 31 March 2023 at PDF72/printed70; no BRSR-specific fully dated range or third-party certificate evidence is claimed.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-CERA-20240331",
    "company_id": "CO-CERA",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts. Own-year Section A identifies two national plants and 33 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "primary_source_id": "SRC-CO-CERA-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_title": "Annual Report 2023-2024, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2024-06/CERA%20Annual%20Report%202023-24.pdf",
    "source_locator": "PDF p47, printed p45; BRSR heading and Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-CERA-20240331-AR-v1",
        "source_url": "https://www.cera-india.com/sites/default/files/2024-06/CERA%20Annual%20Report%202023-24.pdf",
        "source_locator": "PDF p81, printed p79; issuer statement of changes in equity, opening/closing date labels only."
      }
    ],
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2023-2024, including BRSR, PDF p47, printed p45; BRSR heading and Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:16:45.195221+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Year end 31 March 2024 is explicit in the own-year BRSR heading. The April 1 start is a qualified inference corroborated by issuer equity movement from 1 April 2023 to 31 March 2024 at PDF81/printed79; no BRSR-specific fully dated range or third-party certificate evidence is claimed.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-CERA-20250331",
    "company_id": "CO-CERA",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts. Own-year Section A identifies two national plants and 30 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "primary_source_id": "SRC-CO-CERA-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_title": "Annual Report 2024-2025, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2025-06/CERA%20Annual%20Report%202024-25.pdf",
    "source_locator": "PDF p91, printed p123; BRSR heading and Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-CERA-20250331-AR-v1",
        "source_url": "https://www.cera-india.com/sites/default/files/2025-06/CERA%20Annual%20Report%202024-25.pdf",
        "source_locator": "PDF p144, printed p176; issuer statement of changes in equity, opening/closing date labels only."
      }
    ],
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2024-2025, including BRSR, PDF p91, printed p123; BRSR heading and Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:16:45.194541+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Year end 31 March 2025 is explicit in the own-year BRSR heading. The April 1 start is a qualified inference corroborated by issuer equity movement from 1 April 2024 to 31 March 2025 at PDF144/printed176; no BRSR-specific fully dated range or third-party certificate evidence is claimed.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-CERA-20260331",
    "company_id": "CO-CERA",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts. Own-year Section A identifies two national plants and 33 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "primary_source_id": "SRC-CO-CERA-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_title": "Annual Report 2025-2026, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2026-06/CERA%20Annual%20Report%202025-26.pdf",
    "source_locator": "PDF p95, printed p132; BRSR heading and Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-CERA-20260331-AR-v1",
        "source_url": "https://www.cera-india.com/sites/default/files/2026-06/CERA%20Annual%20Report%202025-26.pdf",
        "source_locator": "PDF p149, printed p186; issuer statement of changes in equity, opening/closing date labels only."
      }
    ],
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2025-2026, including BRSR, PDF p95, printed p132; BRSR heading and Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:16:45.194366+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Year end 31 March 2026 is explicit in the own-year BRSR heading. The April 1 start is a qualified inference corroborated by issuer equity movement from 1 April 2025 to 31 March 2026 at PDF149/printed186; no BRSR-specific fully dated range or third-party certificate evidence is claimed.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-CITYUNIONBANK-20250331",
    "company_id": "CO-CITYUNIONBANK",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone City Union Bank per BRSR Q13. Source classifies its entire workforce as Employees, and water-usage estimates have a distinct measurement basis.",
    "primary_source_id": "SRC-CO-CITYUNIONBANK-20250331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-CITYUNIONBANK-20250331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "City Union Bank Limited",
    "sector": "Banking / financial services",
    "broad_industry_group": "Banking",
    "country": "India",
    "source_title": "City Union Bank Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.cityunionbank.bank.in/filemanager/Jul25/BRSR_FINAL_2024_25_16072025.pdf",
    "source_locator": "PDF p1 (source unnumbered); BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-CITYUNIONBANK-20250331-AR-v1",
        "source_url": "https://www.cityunionbank.bank.in/filemanager/Jul25/CUB_AR_INNER_2024-2025_FINAL.pdf",
        "source_locator": "Printed p68 / PDF p76, General Shareholder Information: exact fiscal dates"
      }
    ],
    "source_attribution": "City Union Bank Limited, City Union Bank Limited Business Responsibility and Sustainability Report2024-25, PDF p1 (source unnumbered); BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "Availability check at 02:09 UTC on 6 October 2026: the direct official PDF request returned HTTP 502; the public web reader returned cached report text. Selected facts retain the accepted source checks. No fresh binary or image verification is claimed by this availability check.",
    "transcription_checked_at": "2026-10-05T11:32:31Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The BRSR year is corroborated by the explicit reporting-period dates in the issuer-authored supplementary location listed here. Date-only support does not transfer financial, Group or assurance scope into the BRSR boundary.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-CITYUNIONBANK-20260331",
    "company_id": "CO-CITYUNIONBANK",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "BRSR standalone basis, explicitly stated in own-year Section A Q13. This is the issuer BRSR boundary, not a transfer of consolidated financial or subsidiary-account scope. Table-specific limitations still apply.",
    "primary_source_id": "SRC-CO-CITYUNIONBANK-20260331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-CITYUNIONBANK-20260331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "City Union Bank Limited",
    "sector": "Banking / financial services",
    "broad_industry_group": "Banking",
    "country": "India",
    "source_title": "Business Responsibility and Sustainability Report 2025-2026",
    "source_url": "https://www.cityunionbank.bank.in/filemanager/Jul26/BRSR2026.pdf",
    "source_locator": "PDF p1 (source unnumbered); BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-CITYUNIONBANK-20260331-AR-v1",
        "source_url": "https://www.cityunionbank.bank.in/filemanager/Jul26/CUB_AR_INNER_2025-2026_FINAL.pdf",
        "source_locator": "PDF p84, printed p73"
      }
    ],
    "source_attribution": "City Union Bank Limited, Business Responsibility and Sustainability Report 2025-2026, PDF p1 (source unnumbered); BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:44:22.890554+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:53:36.429711+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 identifies FY2025-26; the issuer annual report General Shareholder Information Financial Year row explicitly states April 1, 2025 to March 31, 2026. The annual source supplies dates only.",
    "dataset_version": "0.6.0-sample1661"
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  {
    "report_record_id": "DIR-CO-COCHINSHIP-20230331",
    "company_id": "CO-COCHINSHIP",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone CSL per FY2022-23 BRSR Section A Q13. Actual FY2023 period established by its own issuer report, not inferred from a later comparative.",
    "primary_source_id": "SRC-CO-COCHINSHIP-20230331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-COCHINSHIP-20230331-AR-v1\", \"SRC-CO-COCHINSHIP-20240331-BRSR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Cochin Shipyard Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_title": "Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2022-23",
    "source_url": "https://cochinshipyard.in/uploads/investor/7f53c78e3d9f3a7e5643dfc23999fe6a.pdf",
    "source_locator": "Printed p116 / PDF p1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-COCHINSHIP-20230331-AR-v1",
        "source_url": "https://cochinshipyard.in/uploads/investor/d861acce71d0488b302ae1081e7060df.pdf",
        "source_locator": "Printed p94 / PDF p75, General Shareholder Information61: exact fiscal dates"
      }
    ],
    "source_attribution": "Cochin Shipyard Limited, Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2022-23, Printed p116 / PDF p1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T13:27:20Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The BRSR year is corroborated by the explicit reporting-period dates in the issuer-authored supplementary location listed here. Date-only support does not transfer financial, Group or assurance scope into the BRSR boundary.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-COCHINSHIP-20240331",
    "company_id": "CO-COCHINSHIP",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone CSL per FY2023-24 BRSR Q13. New directory period established by its own report; not inferred solely from a later comparative.",
    "primary_source_id": "SRC-CO-COCHINSHIP-20240331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-COCHINSHIP-20240331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Cochin Shipyard Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_title": "Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2023-24",
    "source_url": "https://cochinshipyard.in/uploads/investor/73f9172ae8c735f46140c58c330a7a9b.pdf",
    "source_locator": "Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-COCHINSHIP-20240331-AR-v1",
        "source_url": "https://cochinshipyard.in/uploads/investor/cc0e2dab42845295aaa63700d27b05ed.pdf",
        "source_locator": "Printed p87 / PDF p70, General Shareholder Information66: exact fiscal dates"
      }
    ],
    "source_attribution": "Cochin Shipyard Limited, Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2023-24, Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T11:26:20Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The BRSR year is corroborated by the explicit reporting-period dates in the issuer-authored supplementary location listed here. Date-only support does not transfer financial, Group or assurance scope into the BRSR boundary.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-COCHINSHIP-20250331",
    "company_id": "CO-COCHINSHIP",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone Cochin Shipyard Limited, per Section A Q13; metric-specific notes retained",
    "primary_source_id": "SRC-CO-COCHINSHIP-20250331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Cochin Shipyard Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_title": "Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://cochinshipyard.in/uploads/investor/d6d717c8e6803865166e56d3c12750f6.pdf",
    "source_locator": "Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-COCHINSHIP-20250331-BRSR-v1",
        "source_url": "https://cochinshipyard.in/uploads/investor/d6d717c8e6803865166e56d3c12750f6.pdf",
        "source_locator": "Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Cochin Shipyard Limited, Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2024-25, Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T10:03:30Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Section A Q9 explicitly supplies the reporting-period dates. Preserve the stated report boundary and all metric-specific scope exceptions.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-COCHINSHIP-20260331",
    "company_id": "CO-COCHINSHIP",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone Cochin Shipyard Limited, per BRSR Section A Q13; metric-specific boundaries are not reviewed in this directory-only entry.",
    "primary_source_id": "SRC-CO-COCHINSHIP-20260331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Cochin Shipyard Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_title": "Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2025-26",
    "source_url": "https://cochinshipyard.in/uploads/investor/20f252ea014d75eef51432ab0341dd39.pdf",
    "source_locator": "Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-COCHINSHIP-20260331-BRSR-v1",
        "source_url": "https://cochinshipyard.in/uploads/investor/20f252ea014d75eef51432ab0341dd39.pdf",
        "source_locator": "Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Cochin Shipyard Limited, Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2025-26, Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:06:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Q9 explicitly states April 01, 2025 to March 31, 2026.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-DWARIKESH-20230331",
    "company_id": "CO-DWARIKESH",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone Dwarikesh Sugar Industries Limited, explicitly stated in BRSR Section A Q13. Consolidated financial or group descriptions in the annual report do not expand the BRSR boundary; metric-specific coverage is not assessed in this directory entry.",
    "primary_source_id": "SRC-CO-DWARIKESH-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Dwarikesh Sugar Industries Limited",
    "sector": "Sugar, industrial alcohol and power from bagasse",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Dwarikesh Sugar Industries Limited Annual Report 2022-23",
    "source_url": "https://www.dwarikesh.com/wp-content/uploads/2023/05/Annual-Report-2022-23.pdf",
    "source_locator": "Printed p122 / PDF or HTML 124; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-DWARIKESH-20230331-AR-v1",
        "source_url": "https://www.dwarikesh.com/wp-content/uploads/2023/05/Annual-Report-2022-23.pdf",
        "source_locator": "Printed p122 / PDF or HTML 124; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Dwarikesh Sugar Industries Limited, Dwarikesh Sugar Industries Limited Annual Report 2022-23, Printed p122 / PDF or HTML 124; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:44:30Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Complete own-year BRSR Q9 April 1–March 31 intervals and Q13 standalone boundaries explicitly verified; no inferred start. Filing dates are not publication dates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-DWARIKESH-20240331",
    "company_id": "CO-DWARIKESH",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone Dwarikesh Sugar Industries Limited, explicitly stated in BRSR Section A Q13. Consolidated financial or group descriptions in the annual report do not expand the BRSR boundary; metric-specific coverage is not assessed in this directory entry.",
    "primary_source_id": "SRC-CO-DWARIKESH-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Dwarikesh Sugar Industries Limited",
    "sector": "Sugar, industrial alcohol and power from bagasse",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Dwarikesh Sugar Industries Limited Annual Report 2023-24",
    "source_url": "https://www.dwarikesh.com/wp-content/uploads/2024/06/Annual-Report-2023-2024.pdf",
    "source_locator": "Printed p131 / PDF or HTML 133; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-DWARIKESH-20240331-AR-v1",
        "source_url": "https://www.dwarikesh.com/wp-content/uploads/2024/06/Annual-Report-2023-2024.pdf",
        "source_locator": "Printed p131 / PDF or HTML 133; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Dwarikesh Sugar Industries Limited, Dwarikesh Sugar Industries Limited Annual Report 2023-24, Printed p131 / PDF or HTML 133; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:44:30Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Complete own-year BRSR Q9 April 1–March 31 intervals and Q13 standalone boundaries explicitly verified; no inferred start. Filing dates are not publication dates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-DWARIKESH-20250331",
    "company_id": "CO-DWARIKESH",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone Dwarikesh Sugar Industries Limited, explicitly stated in BRSR Section A Q13. Consolidated financial or group descriptions in the annual report do not expand the BRSR boundary; metric-specific coverage is not assessed in this directory entry.",
    "primary_source_id": "SRC-CO-DWARIKESH-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Dwarikesh Sugar Industries Limited",
    "sector": "Sugar, industrial alcohol and power from bagasse",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Dwarikesh Sugar Industries Limited Annual Report 2024-25",
    "source_url": "https://www.dwarikesh.com/wp-content/uploads/2025/07/Annual-Report-2024-2025.pdf",
    "source_locator": "Printed p168 / PDF or HTML 170; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-DWARIKESH-20250331-AR-v1",
        "source_url": "https://www.dwarikesh.com/wp-content/uploads/2025/07/Annual-Report-2024-2025.pdf",
        "source_locator": "Printed p168 / PDF or HTML 170; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Dwarikesh Sugar Industries Limited, Dwarikesh Sugar Industries Limited Annual Report 2024-25, Printed p168 / PDF or HTML 170; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:44:30Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Complete own-year BRSR Q9 April 1–March 31 intervals and Q13 standalone boundaries explicitly verified; no inferred start. Filing dates are not publication dates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-DWARIKESH-20260331",
    "company_id": "CO-DWARIKESH",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone Dwarikesh Sugar Industries Limited, explicitly stated in BRSR Section A Q13. Consolidated financial or group descriptions in the annual report do not expand the BRSR boundary; metric-specific coverage is not assessed in this directory entry.",
    "primary_source_id": "SRC-CO-DWARIKESH-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Dwarikesh Sugar Industries Limited",
    "sector": "Sugar, industrial alcohol and power from bagasse",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Dwarikesh Sugar Industries Limited Annual Report 2025-26",
    "source_url": "https://www.dwarikesh.com/wp-content/uploads/2026/07/Dwarikesh-Annual-Report-2025-26.pdf",
    "source_locator": "Printed p193 / PDF or HTML 195; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-DWARIKESH-20260331-AR-v1",
        "source_url": "https://www.dwarikesh.com/wp-content/uploads/2026/07/Dwarikesh-Annual-Report-2025-26.pdf",
        "source_locator": "Printed p193 / PDF or HTML 195; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Dwarikesh Sugar Industries Limited, Dwarikesh Sugar Industries Limited Annual Report 2025-26, Printed p193 / PDF or HTML 195; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:44:30Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Complete own-year BRSR Q9 April 1–March 31 intervals and Q13 standalone boundaries explicitly verified; no inferred start. Filing dates are not publication dates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-GATEWAY-20230331",
    "company_id": "CO-GATEWAY",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone Gateway Distriparks Limited (formerly Gateway Rail Freight Limited), per its issuer annual report embedded BRSR Section A Q13. No detailed site list or consolidated financial scope is inferred.",
    "primary_source_id": "SRC-CO-GATEWAY-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Gateway Distriparks Limited",
    "sector": "Logistics / intermodal transportation, storage and warehousing",
    "broad_industry_group": "Logistics and transportation",
    "country": "India",
    "source_title": "Gateway Distriparks Limited Annual Report FY2022-23",
    "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2209pdctfile_AnnualReportFY22-23.pdf",
    "source_locator": "Printed p49 / PDF or HTML 51; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-GATEWAY-20230331-AR-v1",
        "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2209pdctfile_AnnualReportFY22-23.pdf",
        "source_locator": "Printed p29 / PDF p31, issuer remuneration-year date range; printed p33 / PDF p35, issuer Financial Year label"
      }
    ],
    "source_attribution": "Gateway Distriparks Limited, Gateway Distriparks Limited Annual Report FY2022-23, Printed p49 / PDF or HTML 51; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:14:30Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The explicit date interval is in issuer remuneration-year context and corroborated by the Financial Year heading. BRSR Q9 itself states only2022–2023; do not quote the interval as if printed in Q9. No financial-group or compensation-population boundary transfer.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-GATEWAY-20240331",
    "company_id": "CO-GATEWAY",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone Gateway Distriparks Limited, per BRSR Q13; no transfer of financial-group scope.",
    "primary_source_id": "SRC-CO-GATEWAY-20240331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-GATEWAY-20240331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Gateway Distriparks Limited",
    "sector": "Logistics / intermodal transportation, storage and warehousing",
    "broad_industry_group": "Logistics and transportation",
    "country": "India",
    "source_title": "Gateway Distriparks Limited Business Responsibility and Sustainability Report FY2023-24",
    "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/1794pdctfile_BRSR2023-24.pdf",
    "source_locator": "PDF p1 (source unnumbered); BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-GATEWAY-20240331-AR-v1",
        "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2210pdctfile_AnnualReportFY23-24.pdf",
        "source_locator": "Printed p47 / PDF p49, General Shareholder Information(C): twelve-month fiscal year"
      }
    ],
    "source_attribution": "Gateway Distriparks Limited, Gateway Distriparks Limited Business Responsibility and Sustainability Report FY2023-24, PDF p1 (source unnumbered); BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:06:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 gives FY2023-2024. Same-year issuer annual report defines a twelve-month year beginning April 1 and ending March 31.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-GATEWAY-20250331",
    "company_id": "CO-GATEWAY",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone per BRSR Section A Q13. Table-specific GHG exclusions, missing discharge and facility-specific waste coverage must not be overwritten by this entity-level label.",
    "primary_source_id": "SRC-CO-GATEWAY-20250331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-GATEWAY-20250331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Gateway Distriparks Limited",
    "sector": "Logistics / intermodal transportation, storage and warehousing",
    "broad_industry_group": "Logistics and transportation",
    "country": "India",
    "source_title": "Gateway Distriparks Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2175pdctfile_GDLBRSR2024-25.pdf",
    "source_locator": "PDF p3 (source unnumbered); BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-GATEWAY-20250331-AR-v1",
        "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2211pdctfile_AnnualReport2024-25.pdf",
        "source_locator": "Printed p49 / PDF p51, General Shareholder Information(C): fiscal calendar"
      }
    ],
    "source_attribution": "Gateway Distriparks Limited, Gateway Distriparks Limited Business Responsibility and Sustainability Report2024-25, PDF p3 (source unnumbered); BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T11:11:32Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 identifies FY2024-25. The issuer annual-report General Shareholders Information (C), printed p49/PDF p51, defines its April 1 to March 31 fiscal year. No third-party assurance text or opinion is used.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-GATEWAY-20260331",
    "company_id": "CO-GATEWAY",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone Gateway Distriparks Limited, per BRSR Q13; no transfer of financial-group scope.",
    "primary_source_id": "SRC-CO-GATEWAY-20260331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-GATEWAY-20260331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Gateway Distriparks Limited",
    "sector": "Logistics / intermodal transportation, storage and warehousing",
    "broad_industry_group": "Logistics and transportation",
    "country": "India",
    "source_title": "Gateway Distriparks Limited Business Responsibility and Sustainability Report FY2025-26",
    "source_url": "https://gatewaydistriparks.com/Uploads/prospectus/2272pdctfile_brsr-report-for-fy-25-26.pdf",
    "source_locator": "Printed p2 / PDF or HTML 3; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-GATEWAY-20260331-AR-v1",
        "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2271pdctfile_AnnualReport2025-26.pdf",
        "source_locator": "Printed p57 / PDF p57, General Shareholder Information(C): twelve-month fiscal year"
      }
    ],
    "source_attribution": "Gateway Distriparks Limited, Gateway Distriparks Limited Business Responsibility and Sustainability Report FY2025-26, Printed p2 / PDF or HTML 3; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:06:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 gives FY2025-2026. Same-year issuer annual report defines a twelve-month year beginning April 1 and ending March 31.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-GIPCL-20230331",
    "company_id": "CO-GIPCL",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Gujarat Industries Power Company Limited standalone BRSR, explicitly including corporate office, power/manufacturing plants and own captive mining operations. Own-year FY2023 Section A reports 10 national plants and one office; later sources report 14 plants and three offices. The reported market is Gujarat, India. No constant-facility contribution or cross-year measurement comparability is inferred.",
    "primary_source_id": "SRC-CO-GIPCL-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Gujarat Industries Power Company Limited",
    "sector": "Electric power generation, transmission and distribution; captive mining",
    "broad_industry_group": "Power generation",
    "country": "India",
    "source_title": "Annual Report 2022-2023 including BRSR",
    "source_url": "https://www.gipcl.com/webfiles/resources/01002023030032GIPCL_AR_2023.pdf",
    "source_locator": "PDF p75, printed p73; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-GIPCL-20230331-AR-v1",
        "source_url": "https://www.gipcl.com/webfiles/resources/01002023030032GIPCL_AR_2023.pdf",
        "source_locator": "PDF p68, printed p66; General Information for Shareholders, Financial Year of the Company."
      }
    ],
    "source_attribution": "Gujarat Industries Power Company Limited, Annual Report 2022-2023 including BRSR, PDF p75, printed p73; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T05:53:31.153645+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:06:15.638163+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Qualified calendar-date assembly: BRSR Q9 identifies FY2022-23; issuer General Information for Shareholders, PDF68/printed66, states the generic financial year 1st April to 31st March. The concrete dates are inferred by combining those issuer statements, not quoted as a fully dated range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-GIPCL-20240331",
    "company_id": "CO-GIPCL",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Gujarat Industries Power Company Limited standalone BRSR, explicitly including corporate office, power/manufacturing plants and own captive mining operations. Own-year Section A reports 14 national plants and three offices. The reported market is Gujarat, India. No constant-facility contribution or cross-year measurement comparability is inferred.",
    "primary_source_id": "SRC-CO-GIPCL-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Gujarat Industries Power Company Limited",
    "sector": "Electric power generation, transmission and distribution; captive mining",
    "broad_industry_group": "Power generation",
    "country": "India",
    "source_title": "Annual Report 2023-2024 including BRSR",
    "source_url": "https://www.gipcl.com/webfiles/resources/2845202403450339th-Annual-Report-2023-24.pdf",
    "source_locator": "PDF p74, printed p72; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-GIPCL-20240331-AR-v1",
        "source_url": "https://www.gipcl.com/webfiles/resources/2845202403450339th-Annual-Report-2023-24.pdf",
        "source_locator": "PDF p68, printed p66; General Information for Shareholders, Financial Year of the Company."
      }
    ],
    "source_attribution": "Gujarat Industries Power Company Limited, Annual Report 2023-2024 including BRSR, PDF p74, printed p72; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T05:53:31.152973+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:06:15.638163+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Qualified calendar-date assembly: BRSR Q9 identifies FY2023-24; issuer General Information for Shareholders, PDF68/printed66, states the generic financial year 1st April to 31st March. The concrete dates are inferred by combining those issuer statements, not quoted as a fully dated range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-GIPCL-20250331",
    "company_id": "CO-GIPCL",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Gujarat Industries Power Company Limited standalone BRSR, explicitly including corporate office, power/manufacturing plants and own captive mining operations. Own-year Section A reports 14 national plants and three offices. The reported market is Gujarat, India. No constant-facility contribution or cross-year measurement comparability is inferred.",
    "primary_source_id": "SRC-CO-GIPCL-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Gujarat Industries Power Company Limited",
    "sector": "Electric power generation, transmission and distribution; captive mining",
    "broad_industry_group": "Power generation",
    "country": "India",
    "source_title": "Annual Report 2024-2025 including BRSR",
    "source_url": "https://www.gipcl.com/webfiles/resources/2532202509320040th-Annual-Reports-2024-25.pdf",
    "source_locator": "PDF p79, printed p77; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-GIPCL-20250331-AR-v1",
        "source_url": "https://www.gipcl.com/webfiles/resources/2532202509320040th-Annual-Reports-2024-25.pdf",
        "source_locator": "PDF p73, printed p71; General Information for Shareholders, Financial Year of the Company."
      }
    ],
    "source_attribution": "Gujarat Industries Power Company Limited, Annual Report 2024-2025 including BRSR, PDF p79, printed p77; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T05:53:31.152474+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:06:15.638163+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Qualified calendar-date assembly: BRSR Q9 identifies FY2024-25; issuer General Information for Shareholders, PDF73/printed71, states the generic financial year 1st April to 31st March. The concrete dates are inferred by combining those issuer statements, not quoted as a fully dated range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-GIPCL-20260331",
    "company_id": "CO-GIPCL",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Gujarat Industries Power Company Limited standalone BRSR, explicitly including corporate office, power/manufacturing plants and own captive mining operations. Own-year Section A reports 14 national plants and three offices. The reported market is Gujarat, India. No constant-facility contribution or cross-year measurement comparability is inferred.",
    "primary_source_id": "SRC-CO-GIPCL-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Gujarat Industries Power Company Limited",
    "sector": "Electric power generation, transmission and distribution; captive mining",
    "broad_industry_group": "Power generation",
    "country": "India",
    "source_title": "Annual Report 2025-2026 including BRSR",
    "source_url": "https://www.gipcl.com/webfiles/resources/2404202602043041st-Annual-Report-for-the-FY-2025-26.pdf",
    "source_locator": "PDF p77, printed p75; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-GIPCL-20260331-AR-v1",
        "source_url": "https://www.gipcl.com/webfiles/resources/2404202602043041st-Annual-Report-for-the-FY-2025-26.pdf",
        "source_locator": "PDF p72, printed p70; General Information for Shareholders, Financial Year of the Company."
      }
    ],
    "source_attribution": "Gujarat Industries Power Company Limited, Annual Report 2025-2026 including BRSR, PDF p77, printed p75; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T05:53:31.151880+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:06:15.638163+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Qualified calendar-date assembly: BRSR Q9 identifies FY2025-26; issuer General Information for Shareholders, PDF72/printed70, states the generic financial year 1st April to 31st March. The concrete dates are inferred by combining those issuer statements, not quoted as a fully dated range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-HIMADRI-20230331",
    "company_id": "CO-HIMADRI",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Himadri Speciality Chemical Ltd standalone BRSR boundary stated in Section A Q13. Group, subsidiary, market and committee-remit boundaries are not substituted for workforce scope. The separately described ESG Committee remit explicitly extends to the Company and subsidiaries/Group, and is retained as a distinct qualitative case.",
    "primary_source_id": "SRC-CO-HIMADRI-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Himadri Speciality Chemical Ltd",
    "sector": "Manufacture of carbon materials and chemicals",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Annual Report 2022-23",
    "source_url": "https://himadri.com/home/uploads/performance/annual_report_doc/annual-report-31-03-2023-2023.pdf",
    "source_locator": "PDF p129 (printed 127); Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-HIMADRI-20230331-AR-v1",
        "source_url": "https://himadri.com/home/uploads/performance/annual_report_doc/annual-report-31-03-2023-2023.pdf",
        "source_locator": "PDF p113 (printed 111); issuer recurring financial-year calendar only."
      }
    ],
    "source_attribution": "Himadri Speciality Chemical Ltd, Annual Report 2022-23, PDF p129 (printed 127); Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T07:57:48.381660+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T08:39:17.307233+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 states FY2022–2023; issuer calendar at PDF p113 (printed 111) explicitly says the financial year runs April 1–March 31 every year. Mapping that recurring calendar to this BRSR year is a qualified date inference, not a fully dated BRSR quote or third-party assurance evidence.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-HIMADRI-20240331",
    "company_id": "CO-HIMADRI",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Himadri Speciality Chemical Ltd standalone BRSR boundary stated in Section A Q13. Group, subsidiary, market and committee-remit boundaries are not substituted for workforce scope. The separately described ESG Committee remit explicitly extends to the Company and subsidiaries/Group, and is retained as a distinct qualitative case.",
    "primary_source_id": "SRC-CO-HIMADRI-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Himadri Speciality Chemical Ltd",
    "sector": "Manufacture of carbon materials and chemicals",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Annual Report 2023-24",
    "source_url": "https://himadri.com/home/uploads/performance/annual_report_doc/1716891081_Himadri_AR_2023-24_.pdf",
    "source_locator": "PDF p161 (printed 159); Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-HIMADRI-20240331-AR-v1",
        "source_url": "https://himadri.com/home/uploads/performance/annual_report_doc/1716891081_Himadri_AR_2023-24_.pdf",
        "source_locator": "PDF p131 (printed 129); issuer recurring financial-year calendar only."
      }
    ],
    "source_attribution": "Himadri Speciality Chemical Ltd, Annual Report 2023-24, PDF p161 (printed 159); Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T07:56:26.411179+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T08:39:17.307233+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 states FY2023–2024; issuer calendar at PDF p131 (printed 129) explicitly says the financial year runs April 1–March 31 every year. Mapping that recurring calendar to this BRSR year is a qualified date inference, not a fully dated BRSR quote or third-party assurance evidence.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-HIMADRI-20250331",
    "company_id": "CO-HIMADRI",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Himadri Speciality Chemical Ltd standalone BRSR boundary stated in Section A Q13. Group, subsidiary, market and committee-remit boundaries are not substituted for workforce scope. The separately described ESG Committee remit explicitly extends to the Company and subsidiaries/Group, and is retained as a distinct qualitative case.",
    "primary_source_id": "SRC-CO-HIMADRI-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Himadri Speciality Chemical Ltd",
    "sector": "Manufacture of carbon materials and chemicals",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Annual Report 2024-25",
    "source_url": "https://himadri.com/home/uploads/performance/annual_report_doc/1747730700_Himadri_-_Annual_Report_2024-25_Final.pdf",
    "source_locator": "PDF p154 (printed 211); Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-HIMADRI-20250331-AR-v1",
        "source_url": "https://himadri.com/home/uploads/performance/annual_report_doc/1747730700_Himadri_-_Annual_Report_2024-25_Final.pdf",
        "source_locator": "PDF p117 (printed 174); issuer recurring financial-year calendar only."
      }
    ],
    "source_attribution": "Himadri Speciality Chemical Ltd, Annual Report 2024-25, PDF p154 (printed 211); Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T07:56:11.442398+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T08:39:17.307233+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 states FY2024–2025; issuer calendar at PDF p117 (printed 174) explicitly says the financial year runs April 1–March 31 every year. Mapping that recurring calendar to this BRSR year is a qualified date inference, not a fully dated BRSR quote or third-party assurance evidence.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-HIMADRI-20260331",
    "company_id": "CO-HIMADRI",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Himadri Speciality Chemical Ltd standalone BRSR boundary stated in Section A Q13. Group, subsidiary, market and committee-remit boundaries are not substituted for workforce scope. The separately described ESG Committee remit explicitly extends to the Company and subsidiaries/Group, and is retained as a distinct qualitative case.",
    "primary_source_id": "SRC-CO-HIMADRI-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Himadri Speciality Chemical Ltd",
    "sector": "Manufacture of carbon materials and chemicals",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Annual Report 2025-26",
    "source_url": "https://himadri.com/home/uploads/performance/annual_report_doc/1778839995_Himadri_Annual_Report_FY_2025-26.pdf",
    "source_locator": "PDF p205 (printed 308 | 309); Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-HIMADRI-20260331-AR-v1",
        "source_url": "https://himadri.com/home/uploads/performance/annual_report_doc/1778839995_Himadri_Annual_Report_FY_2025-26.pdf",
        "source_locator": "PDF p171 (printed 274 | 275); issuer recurring financial-year calendar only."
      }
    ],
    "source_attribution": "Himadri Speciality Chemical Ltd, Annual Report 2025-26, PDF p205 (printed 308 | 309); Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T07:56:09.978243+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T08:39:17.307233+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 states FY2025–2026; issuer calendar at PDF p171 (printed 274 | 275) explicitly says the financial year runs April 1–March 31 every year. Mapping that recurring calendar to this BRSR year is a qualified date inference, not a fully dated BRSR quote or third-party assurance evidence.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-JKLAKSHMI-20230331",
    "company_id": "CO-JKLAKSHMI",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone JK Lakshmi Cement Limited, as explicitly stated in BRSR Section A Q13. This directory records its own-year issuer report; consolidated financial or group descriptions do not expand the BRSR scope. Metric-specific boundaries require their own checks.",
    "primary_source_id": "SRC-CO-JKLAKSHMI-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "JK Lakshmi Cement Limited",
    "sector": "Cement and building materials",
    "broad_industry_group": "Cement and building materials",
    "country": "India",
    "source_title": "JK Lakshmi Cement Limited Annual Report 2022-23",
    "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2023/12/AR22-23.pdf",
    "source_locator": "Printed p124 / PDF p126, BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-JKLAKSHMI-20230331-AR-v1",
        "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2023/12/AR22-23.pdf",
        "source_locator": "Printed p124 / PDF p126, BRSR Section A Q9: explicit reporting range."
      }
    ],
    "source_attribution": "JK Lakshmi Cement Limited, JK Lakshmi Cement Limited Annual Report 2022-23, Printed p124 / PDF p126, BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T02:25:08.633957+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Both April 1 start and March 31 end are explicitly stated in BRSR Section A Q9.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-JKLAKSHMI-20240331",
    "company_id": "CO-JKLAKSHMI",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone JK Lakshmi Cement Limited, as explicitly stated in BRSR Section A Q13. This directory records its own-year issuer report; consolidated financial or group descriptions do not expand the BRSR scope. Metric-specific boundaries require their own checks.",
    "primary_source_id": "SRC-CO-JKLAKSHMI-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "JK Lakshmi Cement Limited",
    "sector": "Cement and building materials",
    "broad_industry_group": "Cement and building materials",
    "country": "India",
    "source_title": "JK Lakshmi Cement Limited Annual Report 2023-24",
    "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2025/01/JK-Lakshmi-Cement-Ltd.-Annual-Report-for-FY-23-24.pdf",
    "source_locator": "Printed p158 / PDF p160, BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-JKLAKSHMI-20240331-AR-v1",
        "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2025/01/JK-Lakshmi-Cement-Ltd.-Annual-Report-for-FY-23-24.pdf",
        "source_locator": "Printed p158 / PDF p160, BRSR Section A Q9: explicit reporting range."
      }
    ],
    "source_attribution": "JK Lakshmi Cement Limited, JK Lakshmi Cement Limited Annual Report 2023-24, Printed p158 / PDF p160, BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T02:25:08.633957+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Both April 1 start and March 31 end are explicitly stated in BRSR Section A Q9.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "REP-CO-JKLAKSHMI-20250331",
    "company_id": "CO-JKLAKSHMI",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone cement integrated and grinding units in India, including Udaipur Cement Works operations for April 2024 to March 2025 after merger with an appointed date of 1 April 2024. Other subsidiaries and joint ventures excluded. Report overview says nonfinancial coverage exceeds 90% of business footprint, not full-company coverage. Prior-year BRSR comparatives use a different pre-merger boundary.",
    "primary_source_id": "SRC-CO-JKLAKSHMI-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\", \"GRI Standards 2021\", \"Integrated Reporting principles\", \"SASB\"]",
    "company_name": "JK Lakshmi Cement Limited",
    "sector": "Cement and building materials",
    "broad_industry_group": "Cement and building materials",
    "country": "India",
    "source_title": "Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report",
    "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2025/09/Annual-Report-2024-25.pdf",
    "source_locator": "Printed p138 / PDF p140; BRSR Section A Q1,Q2,Q9,Q13; supplementary report-scope context: PDF p2 (source unnumbered)",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-JKLAKSHMI-20250331-AR-v1",
        "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2025/09/Annual-Report-2024-25.pdf",
        "source_locator": "Printed p138 / PDF p140; BRSR Section A Q1,Q2,Q9,Q13; supplementary report-scope context: PDF p2 (source unnumbered); Q9 reporting dates"
      }
    ],
    "source_attribution": "JK Lakshmi Cement Limited, Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report, Printed p138 / PDF p140; BRSR Section A Q1,Q2,Q9,Q13; supplementary report-scope context: PDF p2 (source unnumbered)",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T12:57:11Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The reporting-period source is BRSR Section A Q9 at PDF p140, printed p138. Supplementary report-scope context is at unnumbered PDF p2. Framework declarations are issuer statements, not an independent conformance assessment; metric-specific merger-boundary distinctions remain separate.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-JKLAKSHMI-20260331",
    "company_id": "CO-JKLAKSHMI",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone JK Lakshmi Cement Limited, as explicitly stated in BRSR Section A Q13. This directory records its own-year issuer report; consolidated financial or group descriptions do not expand the BRSR scope. Metric-specific boundaries require their own checks. Q13 specifies all integrated and grinding units of JKLC, with specific notes wherever required; do not assume an unchanged site set across years.",
    "primary_source_id": "SRC-CO-JKLAKSHMI-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "JK Lakshmi Cement Limited",
    "sector": "Cement and building materials",
    "broad_industry_group": "Cement and building materials",
    "country": "India",
    "source_title": "JK Lakshmi Cement Limited Annual Report 2025-26",
    "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2026/07/J-K-Lakshmi-Cement-AR_2025-26.pdf",
    "source_locator": "Printed p141 / PDF p143, BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-JKLAKSHMI-20260331-AR-v1",
        "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2026/07/J-K-Lakshmi-Cement-AR_2025-26.pdf",
        "source_locator": "Printed p141 / PDF p143, BRSR Section A Q9: explicit reporting range."
      }
    ],
    "source_attribution": "JK Lakshmi Cement Limited, JK Lakshmi Cement Limited Annual Report 2025-26, Printed p141 / PDF p143, BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T02:25:08.633957+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Both April 1 start and March 31 end are explicitly stated in BRSR Section A Q9.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KPRMILL-20230331",
    "company_id": "CO-KPRMILL",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "BRSR standalone basis, explicitly stated in own-year Section A Q13. This is the issuer BRSR boundary, not a transfer of consolidated financial or subsidiary-account scope. Table-specific limitations still apply.",
    "primary_source_id": "SRC-CO-KPRMILL-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "K.P.R. Mill Limited",
    "sector": "Textile manufacturing: yarn, fabric and garments",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_title": "Annual Report 2022-2023",
    "source_url": "https://bkend.kprmilllimited.com/media/documents/20thAR_KPRML.pdf",
    "source_locator": "PDF p49, printed p41; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KPRMILL-20230331-AR-v1",
        "source_url": "https://bkend.kprmilllimited.com/media/documents/20thAR_KPRML.pdf",
        "source_locator": "PDF p117, printed p109"
      }
    ],
    "source_attribution": "K.P.R. Mill Limited, Annual Report 2022-2023, PDF p49, printed p41; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:41:19.321567+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:53:36.429711+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 gives FY2022-23. Bare issuer standalone net-debt reconciliation date labels explicitly span April 1, 2022 to March 31, 2023. Linking those fiscal dates to the BRSR year is a qualified inference; no BRSR-specific fully dated range is claimed. Financial quantities and third-party signatures/opinions are excluded.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KPRMILL-20240331",
    "company_id": "CO-KPRMILL",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone K.P.R. Mill Limited, per report Section A Q13; subsidiaries are not consolidated.",
    "primary_source_id": "SRC-CO-KPRMILL-20240331-AR-v1",
    "supplementary_source_ids": "[\"SRC-CO-KPRMILL-20250331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "K.P.R. Mill Limited",
    "sector": "Textile manufacturing: yarn, fabric and garments",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_title": "K.P.R. Mill Limited Annual Report 2023-24",
    "source_url": "https://bkend.kprmilllimited.com/media/documents/2.-Annual-Report-2024.pdf",
    "source_locator": "Printed p41 / PDF p51; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KPRMILL-20240331-AR-v1",
        "source_url": "https://bkend.kprmilllimited.com/media/documents/2.-Annual-Report-2024.pdf",
        "source_locator": "PDF p11, issuer Board report year ended March31; April start is qualified inference from fiscal label"
      }
    ],
    "source_attribution": "K.P.R. Mill Limited, K.P.R. Mill Limited Annual Report 2023-24, Printed p41 / PDF p51; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T23:17:58Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "March year-end is explicit in the issuer Board report; April 1 start is qualified inference from the BRSR fiscal-year label, not an explicit BRSR date range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KPRMILL-20250331",
    "company_id": "CO-KPRMILL",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone K.P.R. Mill Limited, per report Section A Q13; subsidiaries are not consolidated.",
    "primary_source_id": "SRC-CO-KPRMILL-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "K.P.R. Mill Limited",
    "sector": "Textile manufacturing: yarn, fabric and garments",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_title": "K.P.R. Mill Limited Annual Report 2024-25",
    "source_url": "https://bkend.kprmilllimited.com/media/documents/2._Annual_Report_2024-25.pdf",
    "source_locator": "Printed p41 / PDF p51; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KPRMILL-20250331-AR-v1",
        "source_url": "https://bkend.kprmilllimited.com/media/documents/2._Annual_Report_2024-25.pdf",
        "source_locator": "PDF p11, issuer Board report year ended March31; April start is qualified inference from fiscal label"
      }
    ],
    "source_attribution": "K.P.R. Mill Limited, K.P.R. Mill Limited Annual Report 2024-25, Printed p41 / PDF p51; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T23:17:58Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "March year-end is explicit in the issuer Board report; April 1 start is qualified inference from the BRSR fiscal-year label, not an explicit BRSR date range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KRBL-20230331",
    "company_id": "CO-KRBL",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone KRBL Limited, as explicitly stated in BRSR Section A Q13. This directory records its own-year issuer report; consolidated financial or group descriptions do not expand the BRSR scope. Metric-specific boundaries require their own checks. The adjacent operations footnote excludes the Anjar, Gujarat manufacturing plant that commenced production in June 2023; this footnote is not transferred automatically to later reporting periods.",
    "primary_source_id": "SRC-CO-KRBL-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "KRBL Limited",
    "sector": "Consumer foods / rice processing",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "KRBL Limited Annual Report 2022-23",
    "source_url": "https://krblrice.com/wp-content/uploads/2024/05/KRBL-Annual-Report-2022-23.pdf",
    "source_locator": "Printed p82 / PDF p43 left, BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KRBL-20230331-AR-v1",
        "source_url": "https://krblrice.com/wp-content/uploads/2024/05/KRBL-Annual-Report-2022-23.pdf",
        "source_locator": "Printed p132 / PDF p73 left, General Shareholder Information: fiscal convention and current reporting-year context."
      }
    ],
    "source_attribution": "KRBL Limited, KRBL Limited Annual Report 2022-23, Printed p82 / PDF p43 left, BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T02:25:08.633957+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Q9 supplies the reporting fiscal year. The issuer General Shareholder Information states its April 1 to March 31 fiscal convention and supplies the corresponding March 31 year-end context. No neighbouring prospective-year calendar is substituted.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KRBL-20240331",
    "company_id": "CO-KRBL",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone KRBL, FY2023-24 BRSR Q13. This entry is supported by its own original-year report, not solely a later comparative.",
    "primary_source_id": "SRC-CO-KRBL-20240331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-KRBL-20240331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "KRBL Limited",
    "sector": "Consumer foods / rice processing",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "KRBL Limited Business Responsibility and Sustainability Report FY2023-24",
    "source_url": "https://krblrice.com/wp-content/uploads/2024/08/KRBL-Limited-BRSR-2023-24.pdf",
    "source_locator": "Printed p92 / PDF or HTML 1 left; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KRBL-20240331-AR-v1",
        "source_url": "https://krblrice.com/wp-content/uploads/2024/08/KRBL-Annual-Report-2024.pdf",
        "source_locator": "Printed p147 / PDF p75 right, issuer exact reporting dates"
      }
    ],
    "source_attribution": "KRBL Limited, KRBL Limited Business Responsibility and Sustainability Report FY2023-24, Printed p92 / PDF or HTML 1 left; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T11:50:18Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The BRSR year is corroborated by the explicit reporting-period dates in the issuer-authored supplementary location listed here. Date-only support does not transfer financial, Group or assurance scope into the BRSR boundary.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KRBL-20250331",
    "company_id": "CO-KRBL",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone KRBL per BRSR Section A Q13; source-specific population and methodology qualifications retained on observations.",
    "primary_source_id": "SRC-CO-KRBL-20250331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-KRBL-20250331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "KRBL Limited",
    "sector": "Consumer foods / rice processing",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "KRBL Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://krblrice.com/wp-content/uploads/2025/08/KRBL-AR-2024-25_BRSR_280825.pdf",
    "source_locator": "Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KRBL-20250331-AR-v1",
        "source_url": "https://krblrice.com/wp-content/uploads/2025/08/KRBL-Annual-Report-2025.pdf",
        "source_locator": "Printed p171 / PDF p135, Section II Financial Reporting: exact fiscal dates"
      }
    ],
    "source_attribution": "KRBL Limited, KRBL Limited Business Responsibility and Sustainability Report FY2024-25, Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T11:03:28Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The BRSR year is corroborated by the explicit reporting-period dates in the issuer-authored supplementary location listed here. Date-only support does not transfer financial, Group or assurance scope into the BRSR boundary.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KRBL-20260331",
    "company_id": "CO-KRBL",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone KRBL Limited, as explicitly stated in BRSR Section A Q13. This directory records its own-year issuer report; consolidated financial or group descriptions do not expand the BRSR scope. Metric-specific boundaries require their own checks.",
    "primary_source_id": "SRC-CO-KRBL-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "KRBL Limited",
    "sector": "Consumer foods / rice processing",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "KRBL Limited Annual Report 2025-26",
    "source_url": "https://krblrice.com/wp-content/uploads/2026/08/KRBL-Annual-Report-2026.pdf",
    "source_locator": "Printed p110 / PDF p57 left, BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KRBL-20260331-AR-v1",
        "source_url": "https://krblrice.com/wp-content/uploads/2026/08/KRBL-Annual-Report-2026.pdf",
        "source_locator": "Printed p169 / PDF p86 right, General Shareholder Information: fiscal convention and current reporting-year context."
      }
    ],
    "source_attribution": "KRBL Limited, KRBL Limited Annual Report 2025-26, Printed p110 / PDF p57 left, BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T02:25:08.633957+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Q9 supplies the reporting fiscal year. The issuer General Shareholder Information states its April 1 to March 31 fiscal convention and supplies the corresponding March 31 year-end context. No neighbouring prospective-year calendar is substituted.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KIMS-20230331",
    "company_id": "CO-KIMS",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Krishna Institute of Medical Sciences Limited standalone basis, explicitly stated in BRSR Q13; not the consolidated hospital group. Own-year FY2023 BRSR identifies four hospitals at Secunderabad, Nellore, Rajahmundry and Ongole. Later FY2026 reports six hospitals; that current count is not transferred backward and a constant measurement perimeter is not assumed.",
    "primary_source_id": "SRC-CO-KIMS-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Krishna Institute of Medical Sciences Limited",
    "sector": "Hospital and medical care services",
    "broad_industry_group": "Healthcare services",
    "country": "India",
    "source_title": "Annual Report 2022-23 including BRSR",
    "source_url": "https://assets.kimshospitals.com/docs/production/Annual_report_2022_23_1_1691576493.pdf",
    "source_locator": "PDF p51 left, printed p100; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KIMS-20230331-AR-v1",
        "source_url": "https://assets.kimshospitals.com/docs/production/Annual_report_2022_23_1_1691576493.pdf",
        "source_locator": "PDF p43 left, printed p84; General Shareholder Information, Financial Year."
      }
    ],
    "source_attribution": "Krishna Institute of Medical Sciences Limited, Annual Report 2022-23 including BRSR, PDF p51 left, printed p100; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T05:19:37.253517+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T05:45:44.051575+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer Financial Year range April1,2022 to March31,2023, General Shareholder Information PDF43 left/printed84. No third-party assurance or certificate date is used.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KIMS-20240331",
    "company_id": "CO-KIMS",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Krishna Institute of Medical Sciences Limited standalone basis, explicitly stated in BRSR Q13; not the consolidated hospital group. Own-year FY2024 BRSR identifies four hospitals at Secunderabad, Nellore, Rajahmundry and Ongole. Later FY2026 reports six hospitals; that current count is not transferred backward and a constant measurement perimeter is not assumed.",
    "primary_source_id": "SRC-CO-KIMS-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Krishna Institute of Medical Sciences Limited",
    "sector": "Hospital and medical care services",
    "broad_industry_group": "Healthcare services",
    "country": "India",
    "source_title": "Integrated Annual Report 2023-24 including BRSR",
    "source_url": "https://assets.kimshospitals.com/docs/production/Kims_ar_2023_24_2_1724495737.pdf",
    "source_locator": "PDF p71 left, printed p138; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KIMS-20240331-AR-v1",
        "source_url": "https://assets.kimshospitals.com/docs/production/Kims_ar_2023_24_2_1724495737.pdf",
        "source_locator": "PDF p65 left, printed p126; General Shareholder Information, Financial Year."
      }
    ],
    "source_attribution": "Krishna Institute of Medical Sciences Limited, Integrated Annual Report 2023-24 including BRSR, PDF p71 left, printed p138; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T05:19:37.254410+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T05:45:44.051575+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer Financial Year range April1,2023 to March31,2024, General Shareholder Information PDF65 left/printed126. No third-party assurance or certificate date is used.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KIMS-20250331",
    "company_id": "CO-KIMS",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Krishna Institute of Medical Sciences Limited standalone basis, explicitly stated in BRSR Q13; not the consolidated hospital group. Own-year FY2025 BRSR identifies four hospitals at Secunderabad, Nellore, Rajahmundry and Ongole. Later FY2026 reports six hospitals; that current count is not transferred backward and a constant measurement perimeter is not assumed.",
    "primary_source_id": "SRC-CO-KIMS-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Krishna Institute of Medical Sciences Limited",
    "sector": "Hospital and medical care services",
    "broad_industry_group": "Healthcare services",
    "country": "India",
    "source_title": "Integrated Annual Report 2024-25 including BRSR",
    "source_url": "https://assets.kimshospitals.com/docs/production/Kims_hospital_ar_2024_2025_final_1754574514.pdf",
    "source_locator": "PDF p104 , printed p139; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KIMS-20250331-AR-v1",
        "source_url": "https://assets.kimshospitals.com/docs/production/Kims_hospital_ar_2024_2025_final_1754574514.pdf",
        "source_locator": "PDF p94 , printed p129; General Shareholder Information, Financial Year."
      }
    ],
    "source_attribution": "Krishna Institute of Medical Sciences Limited, Integrated Annual Report 2024-25 including BRSR, PDF p104 , printed p139; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T05:19:46.147323+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T05:45:44.051575+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer Financial Year range April1,2024 to March31,2025, General Shareholder Information PDF94 /printed129. No third-party assurance or certificate date is used.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-KIMS-20260331",
    "company_id": "CO-KIMS",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Krishna Institute of Medical Sciences Limited standalone basis, explicitly stated in BRSR Q13; not the consolidated hospital group. FY2026 BRSR reports six national hospitals across three states, compared with four in the earlier reports. No constant-facility trend, site allocation or full-year contribution of additional hospitals is inferred.",
    "primary_source_id": "SRC-CO-KIMS-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Krishna Institute of Medical Sciences Limited",
    "sector": "Hospital and medical care services",
    "broad_industry_group": "Healthcare services",
    "country": "India",
    "source_title": "Integrated Annual Report 2025-26 including BRSR",
    "source_url": "https://assets.kimshospitals.com/docs/production/Annual_report_2025_26_1785932028.pdf",
    "source_locator": "PDF p115 , printed p153; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-KIMS-20260331-AR-v1",
        "source_url": "https://assets.kimshospitals.com/docs/production/Annual_report_2025_26_1785932028.pdf",
        "source_locator": "PDF p106 , printed p144; General Shareholder Information, Financial Year."
      }
    ],
    "source_attribution": "Krishna Institute of Medical Sciences Limited, Integrated Annual Report 2025-26 including BRSR, PDF p115 , printed p153; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T05:19:46.454504+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T05:45:44.051575+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer Financial Year range April1,2025 to March31,2026, General Shareholder Information PDF106 /printed144. No third-party assurance or certificate date is used.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-MAZDOCK-20230331",
    "company_id": "CO-MAZDOCK",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone Mazagon Dock Shipbuilders Limited for the embedded BRSR; the annual report also contains consolidated financial statements, whose boundary is not transferred.",
    "primary_source_id": "SRC-CO-MAZDOCK-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Mazagon Dock Shipbuilders Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_title": "Mazagon Dock Shipbuilders Limited Annual Report FY2022-23",
    "source_url": "https://mazagondock.in/images/pdf/mazdock-annual-report-agm-notice-2022-2023.pdf",
    "source_locator": "Printed p128 / PDF or HTML 130; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-MAZDOCK-20230331-AR-v1",
        "source_url": "https://mazagondock.in/images/pdf/mazdock-annual-report-agm-notice-2022-2023.pdf",
        "source_locator": "PDF p5 (source unnumbered; contents identifies p3), About This Report: exact reporting period"
      }
    ],
    "source_attribution": "Mazagon Dock Shipbuilders Limited, Mazagon Dock Shipbuilders Limited Annual Report FY2022-23, Printed p128 / PDF or HTML 130; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:06:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "About this report explicitly gives April 1, 2022, to March 31, 2023.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-MAZDOCK-20240331",
    "company_id": "CO-MAZDOCK",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone Mazagon Dock Shipbuilders Limited for the embedded BRSR; the annual report also contains consolidated financial statements, whose boundary is not transferred.",
    "primary_source_id": "SRC-CO-MAZDOCK-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Mazagon Dock Shipbuilders Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_title": "Mazagon Dock Shipbuilders Limited Annual Report FY2023-24",
    "source_url": "https://mazagondock.in/images/pdf/mazdock-annual-report-agm-notice-2023-2024.pdf",
    "source_locator": "Printed p137 / PDF or HTML 139; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-MAZDOCK-20240331-AR-v1",
        "source_url": "https://mazagondock.in/images/pdf/mazdock-annual-report-agm-notice-2023-2024.pdf",
        "source_locator": "Printed p3 / PDF p5, About This Report: exact reporting period"
      }
    ],
    "source_attribution": "Mazagon Dock Shipbuilders Limited, Mazagon Dock Shipbuilders Limited Annual Report FY2023-24, Printed p137 / PDF or HTML 139; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:06:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "About this report explicitly gives April 1, 2023, to March 31, 2024.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-MAZDOCK-20250331",
    "company_id": "CO-MAZDOCK",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone Mazagon Dock Shipbuilders Limited per SectionA Q13; metric-specific exclusions retained",
    "primary_source_id": "SRC-CO-MAZDOCK-20250331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-MAZDOCK-20250331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Mazagon Dock Shipbuilders Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_title": "Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025",
    "source_url": "https://mazagondock.in/images/pdf/Business%20Responsibility%20and%20Sustainability%20Report%202024-25.pdf",
    "source_locator": "Printed p2 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-MAZDOCK-20250331-AR-v1",
        "source_url": "https://mazagondock.in/images/pdf/Annual%20Report%20FY%202024-25.pdf",
        "source_locator": "Printed p4 / PDF p6, About This Report: reporting period"
      }
    ],
    "source_attribution": "Mazagon Dock Shipbuilders Limited, Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025, Printed p2 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T10:09:51Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The BRSR year is corroborated by the explicit reporting-period dates in the issuer-authored supplementary location listed here. Date-only support does not transfer financial, Group or assurance scope into the BRSR boundary.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-MAZDOCK-20260331",
    "company_id": "CO-MAZDOCK",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone Mazagon Dock Shipbuilders Limited for the BRSR, per Q13; no group or consolidated financial boundary transfer.",
    "primary_source_id": "SRC-CO-MAZDOCK-20260331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-MAZDOCK-20260331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Mazagon Dock Shipbuilders Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_title": "Mazagon Dock Shipbuilders Limited Business Responsibility and Sustainability Report FY2025-26",
    "source_url": "https://mazagondock.in/images/pdf/Business-Responsibility-and-Sustainability-Report-2025-26.pdf",
    "source_locator": "Printed p2 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-MAZDOCK-20260331-AR-v1",
        "source_url": "https://mazagondock.in/images/pdf/Mazagon%20Dock%20AR%202026(final).pdf",
        "source_locator": "Printed p168 / PDF p170, issuer standalone opening/closing dates; April start is qualified fiscal inference, not a complete BRSR range quotation"
      }
    ],
    "source_attribution": "Mazagon Dock Shipbuilders Limited, Mazagon Dock Shipbuilders Limited Business Responsibility and Sustainability Report FY2025-26, Printed p2 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:06:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The BRSR gives FY2025-2026. The issuer standalone statement labels the year ended March 31, 2026 and opening balance April 1, 2025. April start is a qualified fiscal-period inference corroborated by those date labels, not a complete BRSR range quotation.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-BECTORFOOD-20230331",
    "company_id": "CO-BECTORFOOD",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. Q16 p88/PDF2 lists six national plants and one national and one international office.",
    "primary_source_id": "SRC-CO-BECTORFOOD-20230331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2022-23",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/09132023094714MBFCLBRSR.pdf",
    "source_locator": "PDF p1, printed p87; BRSR Section A Q1/Q9/Q13. Operations Q16 is PDF p2, printed p88.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-BECTORFOOD-20230331-BRSR-v1",
        "source_url": "https://www.bectorfoods.com/panel/uploads/investor/09132023094714MBFCLBRSR.pdf",
        "source_locator": "PDF p1, printed p87; Q9 explicitly supplies the reporting-period dates."
      }
    ],
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2022-23, PDF p1, printed p87; BRSR Section A Q1/Q9/Q13. Operations Q16 is PDF p2, printed p88.",
    "source_retrieved_at": "2026-10-06T02:50:19.758518+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year Q9 explicit April 1–March 31 dates; Q13 consolidated.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-BECTORFOOD-20240331",
    "company_id": "CO-BECTORFOOD",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. Q18 p01/PDF1 lists seven national plants and one national and one international office.",
    "primary_source_id": "SRC-CO-BECTORFOOD-20240331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2023-24",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/09052024033000BusinessResponsibilityandSustainabilityReport(BRSR)FY2023-24.pdf",
    "source_locator": "PDF p1, printed p01; BRSR Section A Q9/Q13 and operations Q18.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-BECTORFOOD-20240331-BRSR-v1",
        "source_url": "https://www.bectorfoods.com/panel/uploads/investor/09052024033000BusinessResponsibilityandSustainabilityReport(BRSR)FY2023-24.pdf",
        "source_locator": "PDF p1, printed p01; Q9 explicitly supplies the reporting-period dates."
      }
    ],
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2023-24, PDF p1, printed p01; BRSR Section A Q9/Q13 and operations Q18.",
    "source_retrieved_at": "2026-10-06T02:50:07.261690+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year Q9 explicit April 1–March 31 dates; Q13 consolidated.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-BECTORFOOD-20250331",
    "company_id": "CO-BECTORFOOD",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. Q18 p01/PDF1 lists eight plants, but its footnote explicitly limits FY2025 report data to seven; new plant commercial production scheduled for May2025.",
    "primary_source_id": "SRC-CO-BECTORFOOD-20250331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2024-25",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/08232025072224BusinessResponsibilityandSustainabilityReport(BRSR)FY2024-25.pdf",
    "source_locator": "PDF p1, printed p01; BRSR Section A Q9/Q13 and operations Q18 with its seven-plant reporting-coverage footnote.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-BECTORFOOD-20250331-BRSR-v1",
        "source_url": "https://www.bectorfoods.com/panel/uploads/investor/08232025072224BusinessResponsibilityandSustainabilityReport(BRSR)FY2024-25.pdf",
        "source_locator": "PDF p1, printed p01; Q9 explicitly supplies the reporting-period dates."
      }
    ],
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2024-25, PDF p1, printed p01; BRSR Section A Q9/Q13 and operations Q18 with its seven-plant reporting-coverage footnote.",
    "source_retrieved_at": "2026-10-06T02:49:50.250044+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year Q9 explicit April 1–March 31 dates; Q13 consolidated.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-BECTORFOOD-20260331",
    "company_id": "CO-BECTORFOOD",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. Q18 p02/PDF2 lists nine national plants; Hooghly bakery facility commenced commercial production in January2026. Selected environment/safety tables have narrower manufacturing-only scope.",
    "primary_source_id": "SRC-CO-BECTORFOOD-20260331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2025-26",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/08262026045330BusinessResponsibilityandSustainabilityReport(BRSR)FY2025-26.pdf",
    "source_locator": "PDF p1, printed p01; BRSR Section A Q1/Q9/Q13. Operations Q18 is PDF p2, printed p02.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-BECTORFOOD-20260331-BRSR-v1",
        "source_url": "https://www.bectorfoods.com/panel/uploads/investor/08262026045330BusinessResponsibilityandSustainabilityReport(BRSR)FY2025-26.pdf",
        "source_locator": "PDF p1, printed p01; Q9 explicitly supplies the reporting-period dates."
      }
    ],
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2025-26, PDF p1, printed p01; BRSR Section A Q1/Q9/Q13. Operations Q18 is PDF p2, printed p02.",
    "source_retrieved_at": "2026-10-06T02:49:31.919921+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year Q9 explicit April 1–March 31 dates; Q13 consolidated.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-NBCC-20230331",
    "company_id": "CO-NBCC",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone NBCC (India) Limited, covering Head Offices and respective Project Offices (RBG/SBGs), per Q13; no contractor or group-wide metric coverage inferred.",
    "primary_source_id": "SRC-CO-NBCC-20230331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "NBCC (India) Limited",
    "sector": "Construction and project management consultancy",
    "broad_industry_group": "Construction and project management",
    "country": "India",
    "source_title": "NBCC (India) Limited Business Responsibility and Sustainability Report FY2022-23",
    "source_url": "https://nbccindia.in/pdfdata/finance/AnnualReports/BRSR%2022-23.pdf",
    "source_locator": "Printed p137 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-NBCC-20230331-BRSR-v1",
        "source_url": "https://nbccindia.in/pdfdata/finance/AnnualReports/BRSR%2022-23.pdf",
        "source_locator": "Printed p137 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "NBCC (India) Limited, NBCC (India) Limited Business Responsibility and Sustainability Report FY2022-23, Printed p137 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:06:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Q9 explicitly gives April 01, 2022 - March 31, 2023.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-NBCC-20240331",
    "company_id": "CO-NBCC",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone NBCC (India) Limited: Head Offices and respective Project/Zone Offices (RBG/SBGs), per original-period Section A Q13; subsidiaries not consolidated.",
    "primary_source_id": "SRC-CO-NBCC-20240331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-NBCC-20250331-BRSR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "NBCC (India) Limited",
    "sector": "Construction and project management consultancy",
    "broad_industry_group": "Construction and project management",
    "country": "India",
    "source_title": "NBCC (India) Limited Business Responsibility and Sustainability Report 2023-24",
    "source_url": "https://www.nbccindia.in/pdfdata/finance/AnnualReports/BRSR%20Report%2023-24.pdf",
    "source_locator": "Printed p156 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-NBCC-20240331-BRSR-v1",
        "source_url": "https://www.nbccindia.in/pdfdata/finance/AnnualReports/BRSR%20Report%2023-24.pdf",
        "source_locator": "Printed p156 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "NBCC (India) Limited, NBCC (India) Limited Business Responsibility and Sustainability Report 2023-24, Printed p156 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T22:14:31Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Section A Q9 explicitly supplies the reporting-period dates. Preserve the stated report boundary and all metric-specific scope exceptions.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-NBCC-20250331",
    "company_id": "CO-NBCC",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone NBCC (India) Limited: Head Offices and respective Project/Zone Offices (RBG/SBGs), per original-period Section A Q13; subsidiaries not consolidated.",
    "primary_source_id": "SRC-CO-NBCC-20250331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "NBCC (India) Limited",
    "sector": "Construction and project management consultancy",
    "broad_industry_group": "Construction and project management",
    "country": "India",
    "source_title": "NBCC (India) Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://www.nbccindia.in/pdfdata/finance/AnnualReports/BRSR%20Report%2024-25.pdf",
    "source_locator": "Printed p174 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-NBCC-20250331-BRSR-v1",
        "source_url": "https://www.nbccindia.in/pdfdata/finance/AnnualReports/BRSR%20Report%2024-25.pdf",
        "source_locator": "Printed p174 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "NBCC (India) Limited, NBCC (India) Limited Business Responsibility and Sustainability Report 2024-25, Printed p174 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T22:14:31Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Section A Q9 explicitly supplies the reporting-period dates. Preserve the stated report boundary and all metric-specific scope exceptions.",
    "dataset_version": "0.6.0-sample1661"
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  {
    "report_record_id": "DIR-CO-NBCC-20260331",
    "company_id": "CO-NBCC",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone NBCC (India) Limited, covering Head Offices and RBG/SBG offices, per Q13; no contractor or group-wide metric coverage inferred.",
    "primary_source_id": "SRC-CO-NBCC-20260331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "NBCC (India) Limited",
    "sector": "Construction and project management consultancy",
    "broad_industry_group": "Construction and project management",
    "country": "India",
    "source_title": "NBCC (India) Limited Business Responsibility and Sustainability Report FY2025-26",
    "source_url": "https://nbccindia.in/pdfdata/finance/AnnualReports/NBCC_BRSR_20.08.2026%20V1.pdf",
    "source_locator": "Printed p2 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-NBCC-20260331-BRSR-v1",
        "source_url": "https://nbccindia.in/pdfdata/finance/AnnualReports/NBCC_BRSR_20.08.2026%20V1.pdf",
        "source_locator": "Printed p2 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "NBCC (India) Limited, NBCC (India) Limited Business Responsibility and Sustainability Report FY2025-26, Printed p2 / PDF or HTML 2; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:06:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Q9 explicitly gives April 01, 2025 - March 31, 2026.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-RCF-20230331",
    "company_id": "CO-RCF",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone Rashtriya Chemicals and Fertilizers Limited, per BRSR Q13; metric-specific scopes are not reviewed here.",
    "primary_source_id": "SRC-CO-RCF-20230331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-RCF-20230331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Rashtriya Chemicals and Fertilizers Limited",
    "sector": "Chemicals and fertilisers",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Rashtriya Chemicals and Fertilizers Limited Business Responsibility and Sustainability Report FY2022-23",
    "source_url": "https://rcfltd.com/public/storage/investers/1700826084.pdf",
    "source_locator": "Printed p54 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-RCF-20230331-AR-v1",
        "source_url": "https://rcfltd.com/public/storage/investers/1700743354.pdf",
        "source_locator": "Printed p93 / PDF p105, General Shareholder Information: fiscal calendar and year ended"
      }
    ],
    "source_attribution": "Rashtriya Chemicals and Fertilizers Limited, Rashtriya Chemicals and Fertilizers Limited Business Responsibility and Sustainability Report FY2022-23, Printed p54 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:06:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 gives FY2022-23. The same-year issuer annual report explicitly defines April 1 to March 31 and says the financial year ended March 31, 2023.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-RCF-20240331",
    "company_id": "CO-RCF",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone RCF, BRSR Section A Q13. Issuer annual-report dates establish the financial-year period. Metric-specific population and exact-as-of limitations remain applicable.",
    "primary_source_id": "SRC-CO-RCF-20240331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-RCF-20240331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Rashtriya Chemicals and Fertilizers Limited",
    "sector": "Chemicals and fertilisers",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2023-24",
    "source_url": "https://www.rcfltd.com/public/storage/investers/1725614042.pdf",
    "source_locator": "Printed p52 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-RCF-20240331-AR-v1",
        "source_url": "https://www.rcfltd.com/public/storage/investers/1725616010.pdf",
        "source_locator": "Printed p99 / PDF p111, General Shareholder Information: fiscal calendar and year ended"
      }
    ],
    "source_attribution": "Rashtriya Chemicals and Fertilizers Limited, Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2023-24, Printed p52 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T22:52:28Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 supplies the fiscal-year label. Issuer General Shareholder Information supplies the April 1 to March 31 fiscal calendar and the corresponding March 31 year-end context; this is not quoted as a fully dated BRSR range. GRI footnote mappings are not an in-accordance claim.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-RCF-20250331",
    "company_id": "CO-RCF",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone RCF, BRSR SectionA Q13. Operational coverage and water-sharing caveats retained on metric rows.",
    "primary_source_id": "SRC-CO-RCF-20250331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-RCF-20250331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Rashtriya Chemicals and Fertilizers Limited",
    "sector": "Chemicals and fertilisers",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2024-25",
    "source_url": "https://www.rcfltd.com/public/storage/investers/1758709805.pdf",
    "source_locator": "Printed p67 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-RCF-20250331-AR-v1",
        "source_url": "https://www.rcfltd.com/public/storage/investers/1758606773.pdf",
        "source_locator": "Printed p118 / PDF p130, General Shareholder Information: fiscal calendar and year ended"
      }
    ],
    "source_attribution": "Rashtriya Chemicals and Fertilizers Limited, Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2024-25, Printed p67 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T10:17:28Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 supplies the fiscal-year label. Issuer General Shareholder Information supplies the April 1 to March 31 fiscal calendar and the corresponding March 31 year-end context; this is not quoted as a fully dated BRSR range. GRI footnote mappings are not an in-accordance claim.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-RCF-20260331",
    "company_id": "CO-RCF",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone Rashtriya Chemicals and Fertilizers Limited for the embedded BRSR; no consolidated financial boundary transfer.",
    "primary_source_id": "SRC-CO-RCF-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Rashtriya Chemicals and Fertilizers Limited",
    "sector": "Chemicals and fertilisers",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_title": "Rashtriya Chemicals and Fertilizers Limited Annual Report FY2025-26",
    "source_url": "https://rcfltd.com/public/storage/investers/1788157978.pdf",
    "source_locator": "Printed p74 / PDF or HTML 86; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-RCF-20260331-AR-v1",
        "source_url": "https://rcfltd.com/public/storage/investers/1788157978.pdf",
        "source_locator": "Printed p138 / PDF p150, General Shareholder Information: fiscal calendar and year ended"
      }
    ],
    "source_attribution": "Rashtriya Chemicals and Fertilizers Limited, Rashtriya Chemicals and Fertilizers Limited Annual Report FY2025-26, Printed p74 / PDF or HTML 86; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:06:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR gives FY2025-26. Issuer shareholder information explicitly states April 1 to March 31, with the quarter and year ended March 31, 2026.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SIS-20230331",
    "company_id": "CO-SIS",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "SIS Limited standalone BRSR boundary stated in Section A Q13. Do not substitute the wider SIS Group, subsidiary or overseas-market scope. Corporate governance selection concerns the listed issuer Board Audit Committee, separately scoped from BRSR workforce tables.",
    "primary_source_id": "SRC-CO-SIS-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "SIS Limited",
    "sector": "Security and investigation services; support services to organizations",
    "broad_industry_group": "Security and support services",
    "country": "India",
    "source_title": "Annual Report 2022-23",
    "source_url": "https://sisindia.com/wp-content/uploads/2023/06/SIS%20Limited%20Annual%20Report%202022-23.pdf",
    "source_locator": "PDF p62 right panel, printed p121; Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SIS-20230331-AR-v1",
        "source_url": "https://sisindia.com/wp-content/uploads/2023/06/SIS%20Limited%20Annual%20Report%202022-23.pdf",
        "source_locator": "PDF p62 right panel, printed p121; Q9 explicitly states the April 1–March 31 range."
      }
    ],
    "source_attribution": "SIS Limited, Annual Report 2022-23, PDF p62 right panel, printed p121; Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T07:56:09.313037+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T08:12:12.250111+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit own-year BRSR period dates; no inferred April start or transfer from financial/audit opinion.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SIS-20240331",
    "company_id": "CO-SIS",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "SIS Limited standalone BRSR boundary stated in Section A Q13. Do not substitute the wider SIS Group, subsidiary or overseas-market scope. Corporate governance selection concerns the listed issuer Board Audit Committee, separately scoped from BRSR workforce tables.",
    "primary_source_id": "SRC-CO-SIS-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "SIS Limited",
    "sector": "Security and investigation services; support services to organizations",
    "broad_industry_group": "Security and support services",
    "country": "India",
    "source_title": "Integrated Annual Report 2023-24",
    "source_url": "https://sisindia.com/wp-content/uploads/2024/06/Annual%20Report%202023-24.pdf",
    "source_locator": "PDF p132, printed p130; Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SIS-20240331-AR-v1",
        "source_url": "https://sisindia.com/wp-content/uploads/2024/06/Annual%20Report%202023-24.pdf",
        "source_locator": "PDF p132, printed p130; Q9 explicitly states the April 1–March 31 range."
      }
    ],
    "source_attribution": "SIS Limited, Integrated Annual Report 2023-24, PDF p132, printed p130; Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T07:55:49.104941+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T08:12:12.250111+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit own-year BRSR period dates; no inferred April start or transfer from financial/audit opinion.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SIS-20250331",
    "company_id": "CO-SIS",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "SIS Limited standalone BRSR boundary stated in Section A Q13. Do not substitute the wider SIS Group, subsidiary or overseas-market scope. Corporate governance selection concerns the listed issuer Board Audit Committee, separately scoped from BRSR workforce tables.",
    "primary_source_id": "SRC-CO-SIS-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "SIS Limited",
    "sector": "Security and investigation services; support services to organizations",
    "broad_industry_group": "Security and support services",
    "country": "India",
    "source_title": "Integrated Annual Report 2024-25",
    "source_url": "https://sisindia.com/wp-content/uploads/2025/06/Annual%20Report%202024-25.pdf",
    "source_locator": "PDF p81 left panel, printed p158; Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SIS-20250331-AR-v1",
        "source_url": "https://sisindia.com/wp-content/uploads/2025/06/Annual%20Report%202024-25.pdf",
        "source_locator": "PDF p81 left panel, printed p158; Q9 explicitly states the April 1–March 31 range."
      }
    ],
    "source_attribution": "SIS Limited, Integrated Annual Report 2024-25, PDF p81 left panel, printed p158; Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T07:55:49.104198+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T08:12:12.250111+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit own-year BRSR period dates; no inferred April start or transfer from financial/audit opinion.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SIS-20260331",
    "company_id": "CO-SIS",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "SIS Limited standalone BRSR boundary stated in Section A Q13. Do not substitute the wider SIS Group, subsidiary or overseas-market scope. Corporate governance selection concerns the listed issuer Board Audit Committee, separately scoped from BRSR workforce tables.",
    "primary_source_id": "SRC-CO-SIS-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "SIS Limited",
    "sector": "Security and investigation services; support services to organizations",
    "broad_industry_group": "Security and support services",
    "country": "India",
    "source_title": "Integrated Annual Report 2025-26",
    "source_url": "https://sisindia.com/wp-content/uploads/2026/06/Annual%20Report%20FY25-26.pdf",
    "source_locator": "PDF p76 left panel, printed p148; Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SIS-20260331-AR-v1",
        "source_url": "https://sisindia.com/wp-content/uploads/2026/06/Annual%20Report%20FY25-26.pdf",
        "source_locator": "PDF p76 left panel, printed p148; Q9 explicitly states the April 1–March 31 range."
      }
    ],
    "source_attribution": "SIS Limited, Integrated Annual Report 2025-26, PDF p76 left panel, printed p148; Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T07:55:49.103171+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T08:12:12.250111+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit own-year BRSR period dates; no inferred April start or transfer from financial/audit opinion.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SANDHAR-20230331",
    "company_id": "CO-SANDHAR",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone Sandhar Technologies Limited, as explicitly stated in BRSR Section A Q13. This directory records its own-year issuer report; consolidated financial or group descriptions do not expand the BRSR scope. Metric-specific boundaries require their own checks.",
    "primary_source_id": "SRC-CO-SANDHAR-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Sandhar Technologies Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Sandhar Technologies Limited Annual Report 2022-23",
    "source_url": "https://sandhargroup.com/uploads/Investor/sandhar-technologies-limited-annual-report-2022-23.pdf",
    "source_locator": "Printed p71 / PDF p71, BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SANDHAR-20230331-AR-v1",
        "source_url": "https://sandhargroup.com/uploads/Investor/sandhar-technologies-limited-annual-report-2022-23.pdf",
        "source_locator": "Printed p62 / PDF p62, General Shareholder Information: explicit reporting-year dates."
      }
    ],
    "source_attribution": "Sandhar Technologies Limited, Sandhar Technologies Limited Annual Report 2022-23, Printed p71 / PDF p71, BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T02:25:08.633957+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Q9 fiscal-year label corroborated by the issuer General Shareholder Information, which explicitly gives the complete April 1 to March 31 reporting-year range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SANDHAR-20240331",
    "company_id": "CO-SANDHAR",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone Sandhar Technologies Limited, per this period original BRSR Section A Q13; table-specific populations retained.",
    "primary_source_id": "SRC-CO-SANDHAR-20240331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-SANDHAR-20240331-AR-v1\", \"SRC-CO-SANDHAR-20250331-BRSR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Sandhar Technologies Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Sandhar Technologies Limited Business Responsibility and Sustainability Report 2023-24",
    "source_url": "https://sandhargroup.com/uploads/Investor/brsr-report-23-24.pdf",
    "source_locator": "Printed p89 / PDF p1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SANDHAR-20240331-AR-v1",
        "source_url": "https://sandhargroup.com/uploads/Investor/stl_annual_report_fy2023_24_24092024.pdf",
        "source_locator": "PDF p69, issuer General Shareholders Information IX(b): exact fiscal dates"
      }
    ],
    "source_attribution": "Sandhar Technologies Limited, Sandhar Technologies Limited Business Responsibility and Sustainability Report 2023-24, Printed p89 / PDF p1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T13:21:04Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The BRSR year is corroborated by the explicit reporting-period dates in the issuer-authored supplementary location listed here. Date-only support does not transfer financial, Group or assurance scope into the BRSR boundary.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SANDHAR-20250331",
    "company_id": "CO-SANDHAR",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone Sandhar Technologies Limited, per this period original BRSR Section A Q13; table-specific populations retained.",
    "primary_source_id": "SRC-CO-SANDHAR-20250331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-SANDHAR-20250331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Sandhar Technologies Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Sandhar Technologies Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://sandhargroup.com/uploads/Investor/brsr-report-2025-final.pdf",
    "source_locator": "Printed p88 / PDF p1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SANDHAR-20250331-AR-v1",
        "source_url": "https://sandhargroup.com/uploads/Investor/sandhar_technologies_annual_report_2024-2025.pdf",
        "source_locator": "PDF p70, issuer General Shareholders Information IX(b): exact fiscal dates"
      }
    ],
    "source_attribution": "Sandhar Technologies Limited, Sandhar Technologies Limited Business Responsibility and Sustainability Report 2024-25, Printed p88 / PDF p1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T13:21:04Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "The BRSR year is corroborated by the explicit reporting-period dates in the issuer-authored supplementary location listed here. Date-only support does not transfer financial, Group or assurance scope into the BRSR boundary.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SANDHAR-20260331",
    "company_id": "CO-SANDHAR",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone Sandhar Technologies Limited, as explicitly stated in BRSR Section A Q13. This directory records its own-year issuer report; consolidated financial or group descriptions do not expand the BRSR scope. Metric-specific boundaries require their own checks.",
    "primary_source_id": "SRC-CO-SANDHAR-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Sandhar Technologies Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Sandhar Technologies Limited Annual Report 2025-26",
    "source_url": "https://sandhargroup.com/uploads/ANNUAL%20REPORT/final-annual-book-2026_24-8-2026.pdf",
    "source_locator": "Printed p93 / PDF p93, BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SANDHAR-20260331-AR-v1",
        "source_url": "https://sandhargroup.com/uploads/ANNUAL%20REPORT/final-annual-book-2026_24-8-2026.pdf",
        "source_locator": "Printed p75 / PDF p75, General Shareholder Information: explicit reporting-year dates."
      }
    ],
    "source_attribution": "Sandhar Technologies Limited, Sandhar Technologies Limited Annual Report 2025-26, Printed p93 / PDF p93, BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T02:25:08.633957+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Q9 fiscal-year label corroborated by the issuer General Shareholder Information, which explicitly gives the complete April 1 to March 31 reporting-year range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SUNDRAM-20230331",
    "company_id": "CO-SUNDRAM",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Sundram Fasteners Limited standalone BRSR boundary stated in Section A Q13. Metric-specific methods and populations remain source-specific. The separate operations table expressly includes subsidiary plants/offices; that wider location table is not transferred to these standalone metric records.",
    "primary_source_id": "SRC-CO-SUNDRAM-20230331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-SUNDRAM-20230331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Sundram Fasteners Limited",
    "sector": "Manufacture of high tensile fasteners and parts/accessories for motor vehicles; metal and metal products",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Business Responsibility and Sustainability Report 2022-2023",
    "source_url": "https://sundram.com/pdf/SFLBRSRReport2023.pdf",
    "source_locator": "PDF p1, printed p1; Section A Q1/Q9/Q13. Operations-table qualification at PDF p2, printed p2.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SUNDRAM-20230331-AR-v1",
        "source_url": "https://sundram.com/pdf/SFLAnnualReport2023.pdf",
        "source_locator": "PDF p105, printed p104; issuer standalone equity opening/closing date labels only."
      }
    ],
    "source_attribution": "Sundram Fasteners Limited, Business Responsibility and Sustainability Report 2022-2023, PDF p1, printed p1; Section A Q1/Q9/Q13. Operations-table qualification at PDF p2, printed p2.",
    "source_retrieved_at": "2026-10-06T07:00:18.803896+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T07:43:23.738773+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 reports FY2022-23. April 1, 2022 to March 31, 2023 is corroborated by bare issuer standalone equity movement date labels at annual PDF p105, printed p104. Mapping those fiscal dates to BRSR is a qualified inference; no fully dated BRSR quote or third-party date opinion is claimed.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SUNDRAM-20240331",
    "company_id": "CO-SUNDRAM",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Sundram Fasteners Limited standalone BRSR boundary stated in Section A Q13. Metric-specific methods and populations remain source-specific. The separate operations table expressly includes subsidiary plants/offices; that wider location table is not transferred to these standalone metric records.",
    "primary_source_id": "SRC-CO-SUNDRAM-20240331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-SUNDRAM-20240331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Sundram Fasteners Limited",
    "sector": "Manufacture of high tensile fasteners and parts/accessories for motor vehicles; metal and metal products",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Business Responsibility and Sustainability Report 2023-2024",
    "source_url": "https://sundram.com/pdf/SFLBRSRReport2024.pdf",
    "source_locator": "PDF p1, printed p1; Section A Q1/Q9/Q13. Operations-table qualification at PDF p2, printed p2.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SUNDRAM-20240331-AR-v1",
        "source_url": "https://sundram.com/pdf/SFLAnnualReport2024.pdf",
        "source_locator": "PDF p107, printed p106; issuer standalone equity opening/closing date labels only."
      }
    ],
    "source_attribution": "Sundram Fasteners Limited, Business Responsibility and Sustainability Report 2023-2024, PDF p1, printed p1; Section A Q1/Q9/Q13. Operations-table qualification at PDF p2, printed p2.",
    "source_retrieved_at": "2026-10-06T07:00:18.804838+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T07:43:23.738773+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 reports FY2023-24. April 1, 2023 to March 31, 2024 is corroborated by bare issuer standalone equity movement date labels at annual PDF p107, printed p106. Mapping those fiscal dates to BRSR is a qualified inference; no fully dated BRSR quote or third-party date opinion is claimed.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SUNDRAM-20250331",
    "company_id": "CO-SUNDRAM",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Sundram Fasteners Limited standalone BRSR boundary stated in Section A Q13. Metric-specific methods and populations remain source-specific. Own-year operations table reports national sites and no international sites, but a constant plant/office or measurement perimeter is not inferred. Export markets are distinct from operating locations.",
    "primary_source_id": "SRC-CO-SUNDRAM-20250331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-SUNDRAM-20250331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Sundram Fasteners Limited",
    "sector": "Manufacture of high tensile fasteners and parts/accessories for motor vehicles; metal and metal products",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Business Responsibility and Sustainability Report 2024-2025",
    "source_url": "https://sundram.com/pdf/SFLBRSRReport2025.pdf",
    "source_locator": "PDF p1, printed p1; Section A Q1/Q9/Q13. Operations-table qualification at PDF p2, printed p2.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SUNDRAM-20250331-AR-v1",
        "source_url": "https://sundram.com/pdf/SFLAnnualReport2025.pdf",
        "source_locator": "PDF p107, printed p106; issuer standalone equity opening/closing date labels only."
      }
    ],
    "source_attribution": "Sundram Fasteners Limited, Business Responsibility and Sustainability Report 2024-2025, PDF p1, printed p1; Section A Q1/Q9/Q13. Operations-table qualification at PDF p2, printed p2.",
    "source_retrieved_at": "2026-10-06T07:00:18.805736+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T07:43:23.738773+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 reports FY2024-25. April 1, 2024 to March 31, 2025 is corroborated by bare issuer standalone equity movement date labels at annual PDF p107, printed p106. Mapping those fiscal dates to BRSR is a qualified inference; no fully dated BRSR quote or third-party date opinion is claimed.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SUNDRAM-20260331",
    "company_id": "CO-SUNDRAM",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Sundram Fasteners Limited standalone BRSR boundary stated in Section A Q13. Metric-specific methods and populations remain source-specific. Own-year operations table reports national sites and no international sites, but a constant plant/office or measurement perimeter is not inferred. Export markets are distinct from operating locations.",
    "primary_source_id": "SRC-CO-SUNDRAM-20260331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-SUNDRAM-20260331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Sundram Fasteners Limited",
    "sector": "Manufacture of high tensile fasteners and parts/accessories for motor vehicles; metal and metal products",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Business Responsibility and Sustainability Report 2025-2026",
    "source_url": "https://sundram.com/pdf/SFLBRSRReport2026.pdf",
    "source_locator": "PDF p1, printed p1; Section A Q1/Q9/Q13. Operations-table qualification at PDF p2, printed p2.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SUNDRAM-20260331-AR-v1",
        "source_url": "https://sundram.com/pdf/SFLAnnualReport2026.pdf",
        "source_locator": "PDF p115, printed p114; issuer standalone equity opening/closing date labels only."
      }
    ],
    "source_attribution": "Sundram Fasteners Limited, Business Responsibility and Sustainability Report 2025-2026, PDF p1, printed p1; Section A Q1/Q9/Q13. Operations-table qualification at PDF p2, printed p2.",
    "source_retrieved_at": "2026-10-06T07:00:18.806302+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T07:43:23.738773+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 reports FY2025-26. April 1, 2025 to March 31, 2026 is corroborated by bare issuer standalone equity movement date labels at annual PDF p115, printed p114. Mapping those fiscal dates to BRSR is a qualified inference; no fully dated BRSR quote or third-party date opinion is claimed.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SUPRAJIT-20230331",
    "company_id": "CO-SUPRAJIT",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone Suprajit Engineering Limited, explicitly stated in BRSR Section A Q13. Consolidated financial or group descriptions in the annual report do not expand the BRSR boundary; metric-specific coverage is not assessed in this directory entry.",
    "primary_source_id": "SRC-CO-SUPRAJIT-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Suprajit Engineering Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Suprajit Engineering Limited Annual Report 2022-23",
    "source_url": "https://suprajit.com/wp-content/uploads/2023/09/Annual-Report-2023.pdf",
    "source_locator": "Printed p53 / PDF or HTML 56; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SUPRAJIT-20230331-AR-v1",
        "source_url": "https://suprajit.com/wp-content/uploads/2023/09/Annual-Report-2023.pdf",
        "source_locator": "Printed p53 / PDF or HTML 56; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Suprajit Engineering Limited, Suprajit Engineering Limited Annual Report 2022-23, Printed p53 / PDF or HTML 56; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:44:30Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Complete own-year BRSR Q9 April 1–March 31 intervals and Q13 standalone boundaries explicitly verified; no inferred start. Filing dates are not publication dates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SUPRAJIT-20240331",
    "company_id": "CO-SUPRAJIT",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone Suprajit Engineering Limited, explicitly stated in BRSR Section A Q13. Consolidated financial or group descriptions in the annual report do not expand the BRSR boundary; metric-specific coverage is not assessed in this directory entry.",
    "primary_source_id": "SRC-CO-SUPRAJIT-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Suprajit Engineering Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Suprajit Engineering Limited Annual Report 2023-24",
    "source_url": "https://suprajit.com/wp-content/uploads/2024/09/SuprajitAnnualReportFY202324.pdf",
    "source_locator": "Printed p54 / PDF or HTML 56; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SUPRAJIT-20240331-AR-v1",
        "source_url": "https://suprajit.com/wp-content/uploads/2024/09/SuprajitAnnualReportFY202324.pdf",
        "source_locator": "Printed p54 / PDF or HTML 56; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Suprajit Engineering Limited, Suprajit Engineering Limited Annual Report 2023-24, Printed p54 / PDF or HTML 56; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:44:30Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Complete own-year BRSR Q9 April 1–March 31 intervals and Q13 standalone boundaries explicitly verified; no inferred start. Filing dates are not publication dates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SUPRAJIT-20250331",
    "company_id": "CO-SUPRAJIT",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone Suprajit Engineering Limited, explicitly stated in BRSR Section A Q13. Consolidated financial or group descriptions in the annual report do not expand the BRSR boundary; metric-specific coverage is not assessed in this directory entry.",
    "primary_source_id": "SRC-CO-SUPRAJIT-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Suprajit Engineering Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Suprajit Engineering Limited Annual Report 2024-25",
    "source_url": "https://suprajit.com/wp-content/uploads/2025/08/IntimationofAnnualReport2025.pdf",
    "source_locator": "Printed p54 / PDF or HTML 55; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SUPRAJIT-20250331-AR-v1",
        "source_url": "https://suprajit.com/wp-content/uploads/2025/08/IntimationofAnnualReport2025.pdf",
        "source_locator": "Printed p54 / PDF or HTML 55; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Suprajit Engineering Limited, Suprajit Engineering Limited Annual Report 2024-25, Printed p54 / PDF or HTML 55; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:44:30Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Complete own-year BRSR Q9 April 1–March 31 intervals and Q13 standalone boundaries explicitly verified; no inferred start. Filing dates are not publication dates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-SUPRAJIT-20260331",
    "company_id": "CO-SUPRAJIT",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone Suprajit Engineering Limited, explicitly stated in BRSR Section A Q13. Consolidated financial or group descriptions in the annual report do not expand the BRSR boundary; metric-specific coverage is not assessed in this directory entry.",
    "primary_source_id": "SRC-CO-SUPRAJIT-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Suprajit Engineering Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_title": "Suprajit Engineering Limited Annual Report 2025-26",
    "source_url": "https://suprajit.com/wp-content/uploads/2026/08/Annual-Report-2026.pdf",
    "source_locator": "Printed p58 / PDF or HTML 59; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-SUPRAJIT-20260331-AR-v1",
        "source_url": "https://suprajit.com/wp-content/uploads/2026/08/Annual-Report-2026.pdf",
        "source_locator": "Printed p58 / PDF or HTML 59; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "Suprajit Engineering Limited, Suprajit Engineering Limited Annual Report 2025-26, Printed p58 / PDF or HTML 59; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T00:44:30Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Complete own-year BRSR Q9 April 1–March 31 intervals and Q13 standalone boundaries explicitly verified; no inferred start. Filing dates are not publication dates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-TEGA-20230331",
    "company_id": "CO-TEGA",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "primary_source_id": "SRC-CO-TEGA-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_title": "Annual Report 2022-23 including BRSR",
    "source_url": "https://www.tegaindustries.com/AGM/AnnualReport.pdf",
    "source_locator": "PDF p73; printed locator 70 > 71 (source displays both numbers); BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-TEGA-20230331-AR-v1",
        "source_url": "https://www.tegaindustries.com/AGM/AnnualReport.pdf",
        "source_locator": "PDF p117; printed locator 114 > 115 (source displays both numbers); General Shareholder Information, Financial Year."
      }
    ],
    "source_attribution": "Tega Industries Limited, Annual Report 2022-23 including BRSR, PDF p73; printed locator 70 > 71 (source displays both numbers); BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T04:09:30.755722+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer General Shareholder Information range April01,2022 to March31,2023, PDF117, printed locator 114 > 115 (source displays both numbers); BRSR Q9 identifies the same fiscal year. No date inference from third-party certificates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-TEGA-20240331",
    "company_id": "CO-TEGA",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "primary_source_id": "SRC-CO-TEGA-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_title": "Annual Report 2023-24 including BRSR within issuer AGM intimation PDF",
    "source_url": "https://www.tegaindustries.com/images/media/Intimation_for_Annual_Report_and_AGM_Notice_-_27_07_20241.pdf",
    "source_locator": "PDF p50; printed locator 76; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-TEGA-20240331-AR-v1",
        "source_url": "https://www.tegaindustries.com/images/media/Intimation_for_Annual_Report_and_AGM_Notice_-_27_07_20241.pdf",
        "source_locator": "PDF p99; printed locator 125; General Shareholder Information, Financial Year."
      }
    ],
    "source_attribution": "Tega Industries Limited, Annual Report 2023-24 including BRSR within issuer AGM intimation PDF, PDF p50; printed locator 76; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T04:09:38.111649+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer General Shareholder Information range April01,2023 to March31,2024, PDF99, printed locator 125; BRSR Q9 identifies the same fiscal year. No date inference from third-party certificates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-TEGA-20250331",
    "company_id": "CO-TEGA",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "primary_source_id": "SRC-CO-TEGA-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_title": "Annual Report 2024-25 including BRSR",
    "source_url": "https://www.tegaindustries.com/images/media/Annual_Report_2024-25.pdf",
    "source_locator": "PDF p45; printed locator unnumbered; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-TEGA-20250331-AR-v1",
        "source_url": "https://www.tegaindustries.com/images/media/Annual_Report_2024-25.pdf",
        "source_locator": "PDF p114; printed locator 132 | 133 (source displays both numbers); General Shareholder Information, Financial Year."
      }
    ],
    "source_attribution": "Tega Industries Limited, Annual Report 2024-25 including BRSR, PDF p45; printed locator unnumbered; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T04:09:44.895649+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer General Shareholder Information range April01,2024 to March31,2025, PDF114, printed locator 132 | 133 (source displays both numbers); BRSR Q9 identifies the same fiscal year. No date inference from third-party certificates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-TEGA-20260331",
    "company_id": "CO-TEGA",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "primary_source_id": "SRC-CO-TEGA-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://www.tegaindustries.com/assets/pdfs/int/2026/20260828_105759.pdf",
    "source_locator": "PDF p42; printed locator unnumbered; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-TEGA-20260331-AR-v1",
        "source_url": "https://www.tegaindustries.com/assets/pdfs/int/2026/20260828_105759.pdf",
        "source_locator": "PDF p100; printed locator unnumbered; General Shareholder Information, Financial Year."
      }
    ],
    "source_attribution": "Tega Industries Limited, Annual Report 2025-26 including BRSR, PDF p42; printed locator unnumbered; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T04:09:50.586488+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer General Shareholder Information range April01,2025 to March31,2026, PDF100, printed locator unnumbered; BRSR Q9 identifies the same fiscal year. No date inference from third-party certificates.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-VMART-20240331",
    "company_id": "CO-VMART",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone V-Mart Retail Limited only, explicitly stated in own-period Section A Q13; table-specific populations retained.",
    "primary_source_id": "SRC-CO-VMART-20240331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "V-Mart Retail Limited",
    "sector": "Retail trade: apparel, non-apparel and FMCG",
    "broad_industry_group": "Retail trade",
    "country": "India",
    "source_title": "V-Mart Retail Limited Business Responsibility and Sustainability Report FY2023-2024",
    "source_url": "https://vmart.co.in/wp-content/uploads/Vmart-BRSR_FY24-report.pdf",
    "source_locator": "Printed p149 / PDF p2 right; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-VMART-20240331-BRSR-v1",
        "source_url": "https://vmart.co.in/wp-content/uploads/Vmart-BRSR_FY24-report.pdf",
        "source_locator": "Printed p149 / PDF p2 right; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "V-Mart Retail Limited, V-Mart Retail Limited Business Responsibility and Sustainability Report FY2023-2024, Printed p149 / PDF p2 right; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T22:03:44Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Section A Q9 explicitly supplies the reporting-period dates. Preserve the stated report boundary and all metric-specific scope exceptions.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-VMART-20250331",
    "company_id": "CO-VMART",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone V-Mart Retail Limited only, explicitly stated in own-period Section A Q13; table-specific populations retained.",
    "primary_source_id": "SRC-CO-VMART-20250331-BRSR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "V-Mart Retail Limited",
    "sector": "Retail trade: apparel, non-apparel and FMCG",
    "broad_industry_group": "Retail trade",
    "country": "India",
    "source_title": "V-Mart Retail Limited Business Responsibility and Sustainability Report FY2024-2025",
    "source_url": "https://vmart.co.in/wp-content/uploads/BRSR_2024-25.pdf",
    "source_locator": "Printed p162 / PDF p3; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-VMART-20250331-BRSR-v1",
        "source_url": "https://vmart.co.in/wp-content/uploads/BRSR_2024-25.pdf",
        "source_locator": "Printed p162 / PDF p3; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "V-Mart Retail Limited, V-Mart Retail Limited Business Responsibility and Sustainability Report FY2024-2025, Printed p162 / PDF p3; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T22:03:44Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Section A Q9 explicitly supplies the reporting-period dates. Preserve the stated report boundary and all metric-specific scope exceptions.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-VARDHMAN-20230331",
    "company_id": "CO-VARDHMAN",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Standalone Vardhman Textiles Limited, as explicitly stated in BRSR Section A Q13. This directory records its own-year issuer report; consolidated financial or group descriptions do not expand the BRSR scope. Metric-specific boundaries require their own checks. BRSR Q9 supplies the fiscal-year label; the issuer Directors’ Report explicitly supplies the March 31 year end. April 1 is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. No third-party assurance date or financial-to-ESG boundary transfer is used.",
    "primary_source_id": "SRC-CO-VARDHMAN-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Vardhman Textiles Limited",
    "sector": "Textiles / yarn and fabric manufacturing",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_title": "Vardhman Textiles Limited Annual Report 2022-23",
    "source_url": "https://vardhman.com/Document/Report/Financials/Annual/Vardhman%20Textiles%20Ltd/Annual_Report_2022-23.pdf",
    "source_locator": "Printed p41 / PDF p24, BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-VARDHMAN-20230331-AR-v1",
        "source_url": "https://vardhman.com/Document/Report/Financials/Annual/Vardhman%20Textiles%20Ltd/Annual_Report_2022-23.pdf",
        "source_locator": "Printed p76 / PDF p59, issuer Directors’ Report opening paragraph: year ended March 31 only."
      }
    ],
    "source_attribution": "Vardhman Textiles Limited, Vardhman Textiles Limited Annual Report 2022-23, Printed p41 / PDF p24, BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T02:25:08.633957+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 supplies the fiscal-year label; the issuer Directors’ Report explicitly supplies the March 31 year end. April 1 is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. No third-party assurance date or financial-to-ESG boundary transfer is used.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-VARDHMAN-20240331",
    "company_id": "CO-VARDHMAN",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone Vardhman Textiles Limited, as explicitly stated in BRSR Section A Q13. This directory records its own-year issuer report; consolidated financial or group descriptions do not expand the BRSR scope. Metric-specific boundaries require their own checks. BRSR Q9 supplies the fiscal-year label; the issuer Directors’ Report explicitly supplies the March 31 year end. April 1 is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. No third-party assurance date or financial-to-ESG boundary transfer is used.",
    "primary_source_id": "SRC-CO-VARDHMAN-20240331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-VARDHMAN-20240331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Vardhman Textiles Limited",
    "sector": "Textiles / yarn and fabric manufacturing",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_title": "Vardhman Textiles Limited Business Responsibility and Sustainability Report 2023-24",
    "source_url": "https://www.vardhman.com/Document/Report/Compliances/BRR/Vardhman%20Textiles%20Ltd/BRSR_2023-24.pdf",
    "source_locator": "Printed p1 / PDF p2, BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-VARDHMAN-20240331-AR-v1",
        "source_url": "https://vardhman.com/Document/Report/Financials/Annual/Vardhman%20Textiles%20Ltd/Annual_Report_2023-24.pdf",
        "source_locator": "Printed p53 / PDF p31, issuer Directors’ Report opening paragraph: year ended March 31 only."
      }
    ],
    "source_attribution": "Vardhman Textiles Limited, Vardhman Textiles Limited Business Responsibility and Sustainability Report 2023-24, Printed p1 / PDF p2, BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T02:25:08.633957+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 supplies the fiscal-year label; the issuer Directors’ Report explicitly supplies the March 31 year end. April 1 is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. No third-party assurance date or financial-to-ESG boundary transfer is used.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-VARDHMAN-20250331",
    "company_id": "CO-VARDHMAN",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone financial/environmental/social/governance disclosures per BRSR Q13; consolidated financial movement table used only for qualified date corroboration, never environmental scope.",
    "primary_source_id": "SRC-CO-VARDHMAN-20250331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-VARDHMAN-20250331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Vardhman Textiles Limited",
    "sector": "Textiles / yarn and fabric manufacturing",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_title": "Vardhman Textiles Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.vardhman.com/Document/Report/Compliances/BRR/Vardhman%20Textiles%20Ltd/BRSR_2024-25.pdf",
    "source_locator": "Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-VARDHMAN-20250331-AR-v1",
        "source_url": "https://www.vardhman.com/Document/Report/Financials/Annual/Vardhman%20Textiles%20Ltd/Annual_Report_2024-25.pdf",
        "source_locator": "Printed p133 / PDF p68 right, year-end labels; printed p230 / PDF p117 left, opening-date corroboration only; April starts qualified inference"
      }
    ],
    "source_attribution": "Vardhman Textiles Limited, Vardhman Textiles Limited Business Responsibility and Sustainability Report2024-25, Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T12:13:31Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "March ends and BRSR fiscal labels explicit. April starts are qualified inference corroborated by consolidated movement opening dates, not a single printed standalone BRSR range. Standalone ESG boundary unchanged.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-VARDHMAN-20260331",
    "company_id": "CO-VARDHMAN",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Standalone Vardhman Textiles Limited, as explicitly stated in BRSR Section A Q13. This directory records its own-year issuer report; consolidated financial or group descriptions do not expand the BRSR scope. Metric-specific boundaries require their own checks. BRSR Q9 supplies the fiscal-year label; the issuer Directors’ Report explicitly supplies the March 31 year end. April 1 is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. No third-party assurance date or financial-to-ESG boundary transfer is used.",
    "primary_source_id": "SRC-CO-VARDHMAN-20260331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-VARDHMAN-20260331-AR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Vardhman Textiles Limited",
    "sector": "Textiles / yarn and fabric manufacturing",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_title": "Vardhman Textiles Limited Business Responsibility and Sustainability Report 2025-26",
    "source_url": "https://www.vardhman.com/Document/Report/Compliances/BRR/Vardhman%20Textiles%20Ltd/BRSR_2025-26.pdf",
    "source_locator": "Printed p1 / PDF p1, BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-VARDHMAN-20260331-AR-v1",
        "source_url": "https://vardhman.com/Document/Report/Financials/Annual/Vardhman%20Textiles%20Ltd/Annual_Report_2025-26.pdf",
        "source_locator": "Printed p94 / PDF p49 left, issuer Directors’ Report opening paragraph: year ended March 31 only."
      }
    ],
    "source_attribution": "Vardhman Textiles Limited, Vardhman Textiles Limited Business Responsibility and Sustainability Report 2025-26, Printed p1 / PDF p1, BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T02:25:08.633957+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR Q9 supplies the fiscal-year label; the issuer Directors’ Report explicitly supplies the March 31 year end. April 1 is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. No third-party assurance date or financial-to-ESG boundary transfer is used.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-WPIL-20230331",
    "company_id": "CO-WPIL",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "WPIL Limited, standalone as explicitly stated in BRSR Section A Q13. Metric-table geographic and site coverage is not separately mapped; do not infer an India-only inventory or transfer consolidated financial scope.",
    "primary_source_id": "SRC-CO-WPIL-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "WPIL Limited",
    "sector": "Pumps, spares and accessories manufacturing and sales; turnkey project erection, installation and commissioning",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_title": "Annual Report and Accounts 2023, including Business Responsibility & Sustainability Report",
    "source_url": "https://www.wpil.co.in/wp-content/uploads/2026/01/Annual-Report-2023.pdf",
    "source_locator": "BRSR Section A Q1/Q9/Q13; PDF p58, printed p56.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-WPIL-20230331-AR-v1",
        "source_url": "https://www.wpil.co.in/wp-content/uploads/2026/01/Annual-Report-2023.pdf",
        "source_locator": "Q9 on PDF p58, printed p56; explicit April 1 through March 31 range."
      }
    ],
    "source_attribution": "WPIL Limited, Annual Report and Accounts 2023, including Business Responsibility & Sustainability Report, BRSR Section A Q1/Q9/Q13; PDF p58, printed p56.",
    "source_retrieved_at": "2026-10-06T02:49:31.927690+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T03:30:34.304183+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer-authored full fiscal date range; no inference or third-party date evidence.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-WPIL-20240331",
    "company_id": "CO-WPIL",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "WPIL Limited, standalone as explicitly stated in BRSR Section A Q13. Metric-table geographic and site coverage is not separately mapped; do not infer an India-only inventory or transfer consolidated financial scope.",
    "primary_source_id": "SRC-CO-WPIL-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "WPIL Limited",
    "sector": "Pumps, spares and accessories manufacturing and sales; turnkey project erection, installation and commissioning",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_title": "Annual Report and Accounts 2024, including Business Responsibility & Sustainability Report",
    "source_url": "https://www.wpil.co.in/wp-content/uploads/2026/01/Annual-Report-2024.pdf",
    "source_locator": "BRSR Section A Q1/Q9/Q13; PDF p59, printed p57.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-WPIL-20240331-AR-v1",
        "source_url": "https://www.wpil.co.in/wp-content/uploads/2026/01/Annual-Report-2024.pdf",
        "source_locator": "Q9 on PDF p59, printed p57; explicit April 1 through March 31 range."
      }
    ],
    "source_attribution": "WPIL Limited, Annual Report and Accounts 2024, including Business Responsibility & Sustainability Report, BRSR Section A Q1/Q9/Q13; PDF p59, printed p57.",
    "source_retrieved_at": "2026-10-06T02:49:47.157043+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T03:30:34.304183+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer-authored full fiscal date range; no inference or third-party date evidence.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-WPIL-20250331",
    "company_id": "CO-WPIL",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "WPIL Limited, standalone as explicitly stated in BRSR Section A Q13. Metric-table geographic and site coverage is not separately mapped; do not infer an India-only inventory or transfer consolidated financial scope.",
    "primary_source_id": "SRC-CO-WPIL-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "WPIL Limited",
    "sector": "Pumps, spares and accessories manufacturing and sales; turnkey project erection, installation and commissioning",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_title": "Annual Report and Accounts 2025, including Business Responsibility & Sustainability Report",
    "source_url": "https://www.wpil.co.in/wp-content/uploads/2026/01/Annual-Report-2025.pdf",
    "source_locator": "BRSR Section A Q1/Q9/Q13; PDF p60, printed p58.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-WPIL-20250331-AR-v1",
        "source_url": "https://www.wpil.co.in/wp-content/uploads/2026/01/Annual-Report-2025.pdf",
        "source_locator": "Q9 on PDF p60, printed p58; explicit April 1 through March 31 range."
      }
    ],
    "source_attribution": "WPIL Limited, Annual Report and Accounts 2025, including Business Responsibility & Sustainability Report, BRSR Section A Q1/Q9/Q13; PDF p60, printed p58.",
    "source_retrieved_at": "2026-10-06T02:49:59.538185+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T03:30:34.304183+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer-authored full fiscal date range; no inference or third-party date evidence.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-WPIL-20260331",
    "company_id": "CO-WPIL",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "WPIL Limited, standalone as explicitly stated in BRSR Section A Q13. Metric-table geographic and site coverage is not separately mapped; do not infer an India-only inventory or transfer consolidated financial scope.",
    "primary_source_id": "SRC-CO-WPIL-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "WPIL Limited",
    "sector": "Pumps, spares and accessories manufacturing and sales; turnkey project erection, installation and commissioning",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_title": "Annual Report and Accounts 2026, including Business Responsibility & Sustainability Report",
    "source_url": "https://www.wpil.co.in/wp-content/uploads/2026/07/Annual-Report-2026.pdf",
    "source_locator": "BRSR Section A Q1/Q9/Q13; PDF p59, printed p57.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-WPIL-20260331-AR-v1",
        "source_url": "https://www.wpil.co.in/wp-content/uploads/2026/07/Annual-Report-2026.pdf",
        "source_locator": "Q9 on PDF p59, printed p57; explicit April 1 through March 31 range."
      }
    ],
    "source_attribution": "WPIL Limited, Annual Report and Accounts 2026, including Business Responsibility & Sustainability Report, BRSR Section A Q1/Q9/Q13; PDF p59, printed p57.",
    "source_retrieved_at": "2026-10-06T02:50:10.979263+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T03:30:34.304183+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Explicit issuer-authored full fiscal date range; no inference or third-party date evidence.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-WESTCOAST-20230331",
    "company_id": "CO-WESTCOAST",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "BRSR standalone basis, explicitly stated in own-year Section A Q13. This is the issuer BRSR boundary, not a transfer of consolidated financial or subsidiary-account scope. Table-specific limitations still apply.",
    "primary_source_id": "SRC-CO-WESTCOAST-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "West Coast Paper Mills Limited",
    "sector": "Pulp and paper manufacturing; optical fibre cable activity also reported",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_title": "Annual Report 2022-2023",
    "source_url": "https://www.westcoastpaper.com/wp-content/uploads/2023/07/Annual-Report-2022-231.pdf",
    "source_locator": "PDF p19, printed p15; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-WESTCOAST-20230331-AR-v1",
        "source_url": "https://www.westcoastpaper.com/wp-content/uploads/2023/07/Annual-Report-2022-231.pdf",
        "source_locator": "PDF p102, printed p98"
      }
    ],
    "source_attribution": "West Coast Paper Mills Limited, Annual Report 2022-2023, PDF p19, printed p15; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:41:02.496629+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:53:36.429711+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 gives FY2022-23. Bare issuer standalone equity movement date labels explicitly span April 1, 2022 to March 31, 2023. Linking those fiscal dates to the BRSR year is a qualified inference; no BRSR-specific fully dated range is claimed. Financial quantities and third-party signatures/opinions are excluded.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-WESTCOAST-20240331",
    "company_id": "CO-WESTCOAST",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Standalone West Coast Paper Mills Limited, Section A Q13; environmental tables specifically cover Dandeli and Mysore units. BRSR gives the fiscal-year label; Q20 gives the explicit March31 year end. April1 start is a qualified fiscal-period inference corroborated by issuer standalone opening/closing date rows; it is not quoted as a complete BRSR date range. No financial-to-ESG boundary transfer.",
    "primary_source_id": "SRC-CO-WESTCOAST-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "West Coast Paper Mills Limited",
    "sector": "Pulp and paper manufacturing; optical fibre cable activity also reported",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_title": "West Coast Paper Mills Limited Annual Report 2023-24",
    "source_url": "https://www.westcoastpaper.com/wp-content/uploads/2024/07/BRSR-2024.pdf",
    "source_locator": "PDF p18; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-WESTCOAST-20240331-AR-v1",
        "source_url": "https://www.westcoastpaper.com/wp-content/uploads/2024/07/BRSR-2024.pdf",
        "source_locator": "PDF p100, issuer opening/closing date labels only; April start is qualified inference"
      }
    ],
    "source_attribution": "West Coast Paper Mills Limited, West Coast Paper Mills Limited Annual Report 2023-24, PDF p18; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T23:23:06Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR gives the fiscal-year label; Q20 gives the explicit March31 year end. April1 start is a qualified fiscal-period inference corroborated by issuer standalone opening/closing date rows; it is not quoted as a complete BRSR date range. No financial-to-ESG boundary transfer.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-WESTCOAST-20250331",
    "company_id": "CO-WESTCOAST",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Standalone West Coast Paper Mills Limited, Section A Q13; environmental tables specifically cover Dandeli and Mysore units. BRSR gives the fiscal-year label; Q20 gives the explicit March31 year end. April1 start is a qualified fiscal-period inference corroborated by issuer standalone opening/closing date rows; it is not quoted as a complete BRSR date range. No financial-to-ESG boundary transfer.",
    "primary_source_id": "SRC-CO-WESTCOAST-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "West Coast Paper Mills Limited",
    "sector": "Pulp and paper manufacturing; optical fibre cable activity also reported",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_title": "West Coast Paper Mills Limited Annual Report 2024-25",
    "source_url": "https://westcoastpaper.com/wp-content/uploads/2025/07/BRSR-2025.pdf",
    "source_locator": "PDF p28; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-WESTCOAST-20250331-AR-v1",
        "source_url": "https://westcoastpaper.com/wp-content/uploads/2025/07/BRSR-2025.pdf",
        "source_locator": "PDF p106, issuer opening/closing date labels only; April start is qualified inference"
      }
    ],
    "source_attribution": "West Coast Paper Mills Limited, West Coast Paper Mills Limited Annual Report 2024-25, PDF p28; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T23:23:06Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "BRSR gives the fiscal-year label; Q20 gives the explicit March31 year end. April1 start is a qualified fiscal-period inference corroborated by issuer standalone opening/closing date rows; it is not quoted as a complete BRSR date range. No financial-to-ESG boundary transfer.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-WESTCOAST-20260331",
    "company_id": "CO-WESTCOAST",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "BRSR standalone basis, explicitly stated in own-year Section A Q13. This is the issuer BRSR boundary, not a transfer of consolidated financial or subsidiary-account scope. Table-specific limitations still apply.",
    "primary_source_id": "SRC-CO-WESTCOAST-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "West Coast Paper Mills Limited",
    "sector": "Pulp and paper manufacturing; optical fibre cable activity also reported",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_title": "Annual Report 2025-2026",
    "source_url": "https://westcoastpaper.com/wp-content/themes/west_coast/pdf/WEST COAST ANNUAL REPORT 2025-26 (18-07-2026)_HIGH RESOLUTION.pdf",
    "source_locator": "PDF p29, printed p25; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-WESTCOAST-20260331-AR-v1",
        "source_url": "https://westcoastpaper.com/wp-content/themes/west_coast/pdf/WEST COAST ANNUAL REPORT 2025-26 (18-07-2026)_HIGH RESOLUTION.pdf",
        "source_locator": "PDF p108, printed p104"
      }
    ],
    "source_attribution": "West Coast Paper Mills Limited, Annual Report 2025-2026, PDF p29, printed p25; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T06:41:02.497099+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T06:53:36.429711+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Q9 gives FY2025-26. Bare issuer standalone equity movement date labels explicitly span April 1, 2025 to March 31, 2026. Linking those fiscal dates to the BRSR year is a qualified inference; no BRSR-specific fully dated range is claimed. Financial quantities and third-party signatures/opinions are excluded.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-YATHARTH-20230331",
    "company_id": "CO-YATHARTH",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "reporting_boundary": "Report-wide ESG boundary unspecified. Issuer CSR and corporate-governance sections are present; annual report also contains separate standalone and consolidated financial statements. No later consolidated BRSR boundary or framework is transferred backward.",
    "primary_source_id": "SRC-CO-YATHARTH-20230331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[]",
    "company_name": "Yatharth Hospital & Trauma Care Services Limited",
    "sector": "Hospital and diagnostic healthcare services (source NIC8610)",
    "broad_industry_group": "Healthcare services",
    "country": "India",
    "source_title": "Annual Report 2022-23 with issuer CSR and corporate-governance reporting",
    "source_url": "https://www.yatharthhospitals.com/./uploads/investors/yatharth_30324382.pdf",
    "source_locator": "PDF p19, printed p19; issuer AGM notice, with CSR/governance at PDF46/50.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-YATHARTH-20230331-AR-v1",
        "source_url": "https://www.yatharthhospitals.com/./uploads/investors/yatharth_30324382.pdf",
        "source_locator": "PDF76/printed76 and PDF19/printed19"
      }
    ],
    "source_attribution": "Yatharth Hospital & Trauma Care Services Limited, Annual Report 2022-23 with issuer CSR and corporate-governance reporting, PDF p19, printed p19; issuer AGM notice, with CSR/governance at PDF46/50.",
    "source_retrieved_at": "2026-10-06T03:37:49.728447+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T04:04:37.213824+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "FY2023 April-March period is supported by issuer shareholder-information PDF76/printed76 and year-ended March31,2023 in issuer AGM notice PDF19/printed19. No ESG boundary is inferred from financial statements.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-YATHARTH-20240331",
    "company_id": "CO-YATHARTH",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "reporting_boundary": "Consolidated basis, explicitly reported by Yatharth Hospital & Trauma Care Services Limited in BRSR Section A Q13. Facility coverage can change between years; this is not a constant-site operational comparison.",
    "primary_source_id": "SRC-CO-YATHARTH-20240331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Yatharth Hospital & Trauma Care Services Limited",
    "sector": "Hospital and diagnostic healthcare services (source NIC8610)",
    "broad_industry_group": "Healthcare services",
    "country": "India",
    "source_title": "Annual Report 2023-24 including BRSR",
    "source_url": "https://www.yatharthhospitals.com/./uploads/investors/yatharth_39273995.pdf",
    "source_locator": "PDF p54, printed p69; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-YATHARTH-20240331-AR-v1",
        "source_url": "https://www.yatharthhospitals.com/./uploads/investors/yatharth_39273995.pdf",
        "source_locator": "PDF93/printed108, issuer financial-year complaints opening/closing-date context."
      }
    ],
    "source_attribution": "Yatharth Hospital & Trauma Care Services Limited, Annual Report 2023-24 including BRSR, PDF p54, printed p69; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T03:37:59.576452+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T04:04:37.213824+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "April start is a qualified inference from BRSR FY2023-24 label plus issuer corporate-governance financial-year opening/closing dates at PDF93/printed108; Q9 does not itself spell out an April-March range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-YATHARTH-20250331",
    "company_id": "CO-YATHARTH",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "Consolidated basis, explicitly reported by Yatharth Hospital & Trauma Care Services Limited in BRSR Section A Q13. Facility coverage can change between years; this is not a constant-site operational comparison.",
    "primary_source_id": "SRC-CO-YATHARTH-20250331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Yatharth Hospital & Trauma Care Services Limited",
    "sector": "Hospital and diagnostic healthcare services (source NIC8610)",
    "broad_industry_group": "Healthcare services",
    "country": "India",
    "source_title": "Annual Report 2024-25 including BRSR",
    "source_url": "https://www.yatharthhospitals.com/uploads/investors/annual-reports-2024-25.pdf",
    "source_locator": "PDF p64, printed p82; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-YATHARTH-20250331-AR-v1",
        "source_url": "https://www.yatharthhospitals.com/uploads/investors/annual-reports-2024-25.pdf",
        "source_locator": "PDF103/printed121, issuer financial-year complaints opening/closing-date context."
      }
    ],
    "source_attribution": "Yatharth Hospital & Trauma Care Services Limited, Annual Report 2024-25 including BRSR, PDF p64, printed p82; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T03:38:08.495551+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T04:04:37.213824+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "April start is a qualified inference from BRSR FY2024-25 label plus issuer corporate-governance financial-year opening/closing dates at PDF103/printed121; Q9 does not itself spell out an April-March range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-YATHARTH-20260331",
    "company_id": "CO-YATHARTH",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "reporting_boundary": "Consolidated basis, explicitly reported by Yatharth Hospital & Trauma Care Services Limited in BRSR Section A Q13. Facility coverage can change between years; this is not a constant-site operational comparison.",
    "primary_source_id": "SRC-CO-YATHARTH-20260331-AR-v1",
    "supplementary_source_ids": "[]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "Yatharth Hospital & Trauma Care Services Limited",
    "sector": "Hospital and diagnostic healthcare services (source NIC8610)",
    "broad_industry_group": "Healthcare services",
    "country": "India",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://www.yatharthhospitals.com/uploads/investors/annual-reports-2025-26.pdf",
    "source_locator": "PDF p52, printed p68; BRSR Section A Q1/Q9/Q13.",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-YATHARTH-20260331-AR-v1",
        "source_url": "https://www.yatharthhospitals.com/uploads/investors/annual-reports-2025-26.pdf",
        "source_locator": "PDF94/printed110, issuer financial-year complaints opening/closing-date context."
      }
    ],
    "source_attribution": "Yatharth Hospital & Trauma Care Services Limited, Annual Report 2025-26 including BRSR, PDF p52, printed p68; BRSR Section A Q1/Q9/Q13.",
    "source_retrieved_at": "2026-10-06T03:38:16.182240+00:00",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-06T04:04:37.213824+00:00",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "April start is a qualified inference from BRSR FY2025-26 label plus issuer corporate-governance financial-year opening/closing dates at PDF94/printed110; Q9 does not itself spell out an April-March range.",
    "dataset_version": "0.6.0-sample1661"
  },
  {
    "report_record_id": "DIR-CO-ECLERX-20250331",
    "company_id": "CO-ECLERX",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "reporting_boundary": "India delivery centers unless stated otherwise (Q13); employee counts include Indian subsidiaries (Q20); Scope3 explicitly covers global offices (P6 LI2). No blanket global, standalone or consolidated label.",
    "primary_source_id": "SRC-CO-ECLERX-20250331-BRSR-v1",
    "supplementary_source_ids": "[\"SRC-CO-ECLERX-20240331-BRSR-v1\"]",
    "frameworks_explicitly_reported": "[\"BRSR\"]",
    "company_name": "eClerx Services Limited",
    "sector": "Information Technology Enabled Services",
    "broad_industry_group": "Information technology services",
    "country": "India",
    "source_title": "eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://eclerx.com/wp-content/uploads/2025/10/BRSR-FY25.pdf",
    "source_locator": "Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "date_source_locations": [
      {
        "source_id": "SRC-CO-ECLERX-20250331-BRSR-v1",
        "source_url": "https://eclerx.com/wp-content/uploads/2025/10/BRSR-FY25.pdf",
        "source_locator": "Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13; Q9 reporting dates"
      }
    ],
    "source_attribution": "eClerx Services Limited, eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25, Printed p1 / PDF or HTML 1; BRSR Section A Q1,Q2,Q9,Q13",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "transcription_checked_at": "2026-10-05T12:48:00Z",
    "period_qualification_reference": "period-qualifications.csv/json; match company and period before comparison",
    "period_qualification": "Own-year BRSR Section A Q9 explicitly supplies the reporting-period dates. Preserve the stated report boundary and all metric-specific scope exceptions.",
    "dataset_version": "0.6.0-sample1661"
  }
]