[
  {
    "company_id": "CO-VARDHMAN",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "periods": [
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31"
      ],
      "basis": "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.",
      "source": "SRC-CO-VARDHMAN-20250331-AR-v1",
      "locators": [
        "printed133/PDF68 right",
        "printed230/PDF117 left"
      ],
      "source_url": "https://www.vardhman.com/Document/Report/Financials/Annual/Vardhman%20Textiles%20Ltd/Annual_Report_2024-25.pdf"
    }
  },
  {
    "company_id": "CO-ECLERX",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "periods": [
        "2023-04-01/2024-03-31"
      ],
      "basis": "Explicit official FY24 BRSR p1 Q9 reader text accepted solely for dates; no local PDF hash or visual-check claim. All prior ESG values come from current India re-presented tables, with global Scope3 exception retained.",
      "source": "SRC-CO-ECLERX-20240331-BRSR-v1",
      "source_url": "https://eclerx.com/wp-content/uploads/2025/08/BRSR-Report-FY2024.pdf"
    }
  },
  {
    "company_id": "CO-JKLAKSHMI",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "periods": [
        "2023-04-01/2024-03-31"
      ],
      "basis": "Prior BRSR fiscal labels corroborated by issuer date panels printed190/PDF192 and printed242/PDF244. Date-only support does not import merger accounting into earlier environmental boundary. Current merger-inclusive and prior pre-merger data are explicitly noncomparable.",
      "source": "SRC-CO-JKLAKSHMI-20250331-AR-v1",
      "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2025/09/Annual-Report-2024-25.pdf"
    }
  },
  {
    "company_id": "CO-KPRMILL",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "periods": [
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31"
      ],
      "basis": "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.",
      "source_locations": [
        {
          "source_id": "SRC-CO-KPRMILL-20240331-AR-v1",
          "printed_page": "1",
          "pdf_page_or_html_locator": "11",
          "table_or_note": "Issuer year-end statement",
          "source_url": "https://bkend.kprmilllimited.com/media/documents/2.-Annual-Report-2024.pdf"
        },
        {
          "source_id": "SRC-CO-KPRMILL-20240331-AR-v1",
          "printed_page": "41",
          "pdf_page_or_html_locator": "51",
          "table_or_note": "Fiscal label/boundary",
          "source_url": "https://bkend.kprmilllimited.com/media/documents/2.-Annual-Report-2024.pdf"
        },
        {
          "source_id": "SRC-CO-KPRMILL-20250331-AR-v1",
          "printed_page": "1",
          "pdf_page_or_html_locator": "11",
          "table_or_note": "Issuer year-end statement",
          "source_url": "https://bkend.kprmilllimited.com/media/documents/2._Annual_Report_2024-25.pdf"
        },
        {
          "source_id": "SRC-CO-KPRMILL-20250331-AR-v1",
          "printed_page": "41",
          "pdf_page_or_html_locator": "51",
          "table_or_note": "Fiscal label/boundary",
          "source_url": "https://bkend.kprmilllimited.com/media/documents/2._Annual_Report_2024-25.pdf"
        }
      ],
      "start_date_status": "qualified_inference",
      "end_date_status": "explicit_issuer_statement",
      "directory_periods": [
        "2022-04-01/2023-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-KPRMILL-20230331": "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."
      }
    }
  },
  {
    "company_id": "CO-WESTCOAST",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "periods": [
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31"
      ],
      "basis": "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.",
      "source_locations": [
        {
          "source_id": "SRC-CO-WESTCOAST-20240331-AR-v1",
          "source_url": "https://www.westcoastpaper.com/wp-content/uploads/2024/07/BRSR-2024.pdf",
          "pdf_page": 100,
          "printed_page": 96,
          "table_or_note": "OpeningApril1,2023 / ClosingMarch31,2024 date rows only"
        },
        {
          "source_id": "SRC-CO-WESTCOAST-20250331-AR-v1",
          "source_url": "https://westcoastpaper.com/wp-content/uploads/2025/07/BRSR-2025.pdf",
          "pdf_page": 106,
          "printed_page": 102,
          "table_or_note": "OpeningApril1,2024 / ClosingMarch31,2025 date rows only"
        }
      ],
      "use_limit": "Issuer bare dates only; no financial figures, audit wording, signatures or financial-to-ESG coverage transfer.",
      "start_date_status": "qualified_inference",
      "end_date_status": "explicit_issuer_statement",
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-WESTCOAST-20230331": "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.",
        "DIR-CO-WESTCOAST-20260331": "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."
      }
    }
  },
  {
    "company_id": "CO-ANDHRAPAPER",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "periods": [
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31"
      ],
      "basis": "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.",
      "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",
          "pdf_page": 30,
          "printed_page": 40,
          "table_or_note": "Directors’ Responsibility: year ended March 31, 2024; bare date only; printed page40, not28"
        },
        {
          "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",
          "pdf_page": 52,
          "printed_page": 50,
          "table_or_note": "Directors’ Responsibility: year ended March 31, 2025; bare date only"
        }
      ],
      "start_date_status": "April1 inferred from fiscal label and explicit March31 end; qualified",
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-ANDHRAPAPER-20230331": "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.",
        "DIR-CO-ANDHRAPAPER-20260331": "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."
      }
    }
  },
  {
    "company_id": "CO-COCHINSHIP",
    "report_record_id": "DIR-CO-COCHINSHIP-20260331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-COCHINSHIP-20260331",
      "period_start_basis": "explicit_issuer_range_or_fiscal_calendar_with_year_label",
      "period_note": "Q9 explicitly states April 01, 2025 to March 31, 2026.",
      "source_panels": [
        {
          "source_id": "SRC-CO-COCHINSHIP-20260331-BRSR-v1",
          "pdf_page": 1,
          "printed_page": 1,
          "table_or_note": "Section A Q1,Q2,Q9,Q13",
          "source_url": "https://cochinshipyard.in/uploads/investor/20f252ea014d75eef51432ab0341dd39.pdf"
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-MAZDOCK",
    "report_record_id": "DIR-CO-MAZDOCK-20230331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-MAZDOCK-20230331",
      "period_start_basis": "explicit_issuer_range_or_fiscal_calendar_with_year_label",
      "period_note": "About this report explicitly gives April 1, 2022, to March 31, 2023.",
      "source_panels": [
        {
          "source_id": "SRC-CO-MAZDOCK-20230331-AR-v1",
          "pdf_page": 130,
          "printed_page": 128,
          "table_or_note": "Embedded BRSR Section A Q1,Q2,Q9,Q13",
          "source_url": "https://mazagondock.in/images/pdf/mazdock-annual-report-agm-notice-2022-2023.pdf"
        },
        {
          "source_id": "SRC-CO-MAZDOCK-20230331-AR-v1",
          "pdf_page": 5,
          "printed_page": "unnumbered (contents identifies p3)",
          "table_or_note": "About this report, Reporting period",
          "source_url": "https://mazagondock.in/images/pdf/mazdock-annual-report-agm-notice-2022-2023.pdf"
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-MAZDOCK",
    "report_record_id": "DIR-CO-MAZDOCK-20240331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-MAZDOCK-20240331",
      "period_start_basis": "explicit_issuer_range_or_fiscal_calendar_with_year_label",
      "period_note": "About this report explicitly gives April 1, 2023, to March 31, 2024.",
      "source_panels": [
        {
          "source_id": "SRC-CO-MAZDOCK-20240331-AR-v1",
          "pdf_page": 139,
          "printed_page": 137,
          "table_or_note": "Embedded BRSR Section A Q1,Q2,Q9,Q13",
          "source_url": "https://mazagondock.in/images/pdf/mazdock-annual-report-agm-notice-2023-2024.pdf"
        },
        {
          "source_id": "SRC-CO-MAZDOCK-20240331-AR-v1",
          "pdf_page": 5,
          "printed_page": 3,
          "table_or_note": "About this report, Reporting period",
          "source_url": "https://mazagondock.in/images/pdf/mazdock-annual-report-agm-notice-2023-2024.pdf"
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-MAZDOCK",
    "report_record_id": "DIR-CO-MAZDOCK-20260331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-MAZDOCK-20260331",
      "period_start_basis": "qualified_inference_from_same_year_issuer_opening_date",
      "period_note": "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.",
      "source_panels": [
        {
          "source_id": "SRC-CO-MAZDOCK-20260331-BRSR-v1",
          "pdf_page": 2,
          "printed_page": 2,
          "table_or_note": "Section A Q1,Q2,Q9,Q13",
          "source_url": "https://mazagondock.in/images/pdf/Business-Responsibility-and-Sustainability-Report-2025-26.pdf"
        },
        {
          "source_id": "SRC-CO-MAZDOCK-20260331-AR-v1",
          "pdf_page": 170,
          "printed_page": 168,
          "table_or_note": "Issuer standalone statement: bare opening and closing date labels only",
          "source_url": "https://mazagondock.in/images/pdf/Mazagon%20Dock%20AR%202026(final).pdf"
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-RCF",
    "report_record_id": "DIR-CO-RCF-20230331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-RCF-20230331",
      "period_start_basis": "explicit_issuer_range_or_fiscal_calendar_with_year_label",
      "period_note": "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.",
      "source_panels": [
        {
          "source_id": "SRC-CO-RCF-20230331-BRSR-v1",
          "pdf_page": 1,
          "printed_page": 54,
          "table_or_note": "Section A Q1,Q2,Q9,Q13",
          "source_url": "https://rcfltd.com/public/storage/investers/1700826084.pdf"
        },
        {
          "source_id": "SRC-CO-RCF-20230331-AR-v1",
          "pdf_page": 105,
          "printed_page": 93,
          "table_or_note": "General shareholder information: Financial Year and year ended",
          "source_url": "https://rcfltd.com/public/storage/investers/1700743354.pdf"
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-RCF",
    "report_record_id": "DIR-CO-RCF-20260331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-RCF-20260331",
      "period_start_basis": "explicit_issuer_range_or_fiscal_calendar_with_year_label",
      "period_note": "BRSR gives FY2025-26. Issuer shareholder information explicitly states April 1 to March 31, with the quarter and year ended March 31, 2026.",
      "source_panels": [
        {
          "source_id": "SRC-CO-RCF-20260331-AR-v1",
          "pdf_page": 86,
          "printed_page": 74,
          "table_or_note": "Embedded BRSR Section A Q1,Q2,Q9,Q13",
          "source_url": "https://rcfltd.com/public/storage/investers/1788157978.pdf"
        },
        {
          "source_id": "SRC-CO-RCF-20260331-AR-v1",
          "pdf_page": 150,
          "printed_page": 138,
          "table_or_note": "General shareholder information: Financial Year and FY2025-26 quarterly calendar",
          "source_url": "https://rcfltd.com/public/storage/investers/1788157978.pdf"
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-GATEWAY",
    "report_record_id": "DIR-CO-GATEWAY-20230331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-GATEWAY-20230331",
      "period_start_basis": "explicit_issuer_remuneration_interval_with_fiscal_year_corrobation",
      "period_note": "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.",
      "source_panels": [
        {
          "pdf_page": 51,
          "printed_page": 49,
          "use": "Embedded issuer BRSR heading and Section A Q1/Q2/Q9/Q13 only: identity, CIN, FY2022–2023, BRSR type and standalone boundary. No source table/layout, contact-person details, capital or operational quantity."
        },
        {
          "pdf_page": 31,
          "printed_page": 29,
          "use": "Issuer remuneration section heading’s April1,2022–March31,2023 date interval only. No compensation names, amounts or remuneration data."
        },
        {
          "pdf_page": 35,
          "printed_page": 33,
          "use": "Issuer Financial Year heading’s March31,2023 year end only. No dividends, market-price table or financial data."
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-GATEWAY",
    "report_record_id": "DIR-CO-GATEWAY-20240331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-GATEWAY-20240331",
      "period_start_basis": "explicit_issuer_range_or_fiscal_calendar_with_year_label",
      "period_note": "BRSR Q9 gives FY2023-2024. Same-year issuer annual report defines a twelve-month year beginning April 1 and ending March 31.",
      "source_panels": [
        {
          "source_id": "SRC-CO-GATEWAY-20240331-BRSR-v1",
          "pdf_page": 1,
          "printed_page": "unnumbered",
          "table_or_note": "Section A Q1,Q2,Q9,Q13",
          "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/1794pdctfile_BRSR2023-24.pdf"
        },
        {
          "source_id": "SRC-CO-GATEWAY-20240331-AR-v1",
          "pdf_page": 49,
          "printed_page": 47,
          "table_or_note": "General shareholder information (C), financial year",
          "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2210pdctfile_AnnualReportFY23-24.pdf"
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-GATEWAY",
    "report_record_id": "DIR-CO-GATEWAY-20260331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-GATEWAY-20260331",
      "period_start_basis": "explicit_issuer_range_or_fiscal_calendar_with_year_label",
      "period_note": "BRSR Q9 gives FY2025-2026. Same-year issuer annual report defines a twelve-month year beginning April 1 and ending March 31.",
      "source_panels": [
        {
          "source_id": "SRC-CO-GATEWAY-20260331-BRSR-v1",
          "pdf_page": 3,
          "printed_page": 2,
          "table_or_note": "Section A Q1,Q2,Q9,Q13",
          "source_url": "https://gatewaydistriparks.com/Uploads/prospectus/2272pdctfile_brsr-report-for-fy-25-26.pdf"
        },
        {
          "source_id": "SRC-CO-GATEWAY-20260331-AR-v1",
          "pdf_page": 57,
          "printed_page": 57,
          "table_or_note": "General shareholder information (C), financial year",
          "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2271pdctfile_AnnualReport2025-26.pdf"
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-NBCC",
    "report_record_id": "DIR-CO-NBCC-20230331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-NBCC-20230331",
      "period_start_basis": "explicit_issuer_range_or_fiscal_calendar_with_year_label",
      "period_note": "Q9 explicitly gives April 01, 2022 - March 31, 2023.",
      "source_panels": [
        {
          "source_id": "SRC-CO-NBCC-20230331-BRSR-v1",
          "pdf_page": 2,
          "printed_page": 137,
          "table_or_note": "Section A Q1,Q2,Q9,Q13",
          "source_url": "https://nbccindia.in/pdfdata/finance/AnnualReports/BRSR%2022-23.pdf"
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-NBCC",
    "report_record_id": "DIR-CO-NBCC-20260331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "record_id": "DIR-CO-NBCC-20260331",
      "period_start_basis": "explicit_issuer_range_or_fiscal_calendar_with_year_label",
      "period_note": "Q9 explicitly gives April 01, 2025 - March 31, 2026.",
      "source_panels": [
        {
          "source_id": "SRC-CO-NBCC-20260331-BRSR-v1",
          "pdf_page": 2,
          "printed_page": 2,
          "table_or_note": "Section A Q1,Q2,Q9,Q13",
          "source_url": "https://nbccindia.in/pdfdata/finance/AnnualReports/NBCC_BRSR_20.08.2026%20V1.pdf"
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-AVADHSUGAR",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "selected_metric_periods": [
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "date_basis": "Each own-year BRSR Q9 explicitly states the April 1–March 31 interval; Q13 standalone. Publication dates unknown.",
      "locator_and_coverage_limits": [
        "Each own-year BRSR Q9 explicitly states the April1–March31 range and Q13 standalone boundary. FY2023 PDF79 carries literal running marker76 >77; preserve that notation.",
        "FY2024 PDF94 has no visible folio. Its contents atPDF93 assign SectionA page92; do not state92 is printed onPDF94. Use PDF94/source unnumbered and retain contents-based locator context.",
        "FY2025 SectionA PDF106/printed104; FY2026 SectionA PDF101/printed99 with contentsPDF100/printed98. Publication dates remain unknown; upload folders/signature dates are not publication dates.",
        "Original FY2023 corporate-office workforce exclusion atPDF80 is edition-specific directory context. Do not transfer it silently to FY2025/FY2026 main workforce or environmental rows."
      ]
    }
  },
  {
    "company_id": "CO-SUPRAJIT",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "metric_periods": [
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "date_basis": "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."
    }
  },
  {
    "company_id": "CO-DWARIKESH",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "metric_periods": [
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "date_basis": "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.",
      "metric_scope_limits": [
        "GHG historical labels differ materially: original FY25 PDF213/printed211 tCO2eq/Mwh; later FY26 PDF245/printed243 tCO2eq. Preserve exact spellings/units and null numeric differences across incompatible dimensions; no silent typo repair, conversion, comparability or trend claim.",
        "GHG Scope1 company-owned assets at three plants and Scope2 corporate offices in three states remain distinct; no whole-entity completeness or location/market method assumption.",
        "Discharge estimates cover only sugar plants, while distilleries are described as having zero-liquid-discharge systems. Do not close a whole-entity water equation, subtract to replace consumption or claim zero discharge for the company.",
        "Original/later energy totals differ by1GJ and residuals remain issuer-source issues of unknown cause. Preserve each reported number without repair, guessed rounding or extra comparative counts.",
        "Nil/NA/dashes remain raw nonnumeric states. Current Board mapping remains held because FY26 Q21 row labels do not identify Board membership. Do not infer accident absence from Nil or overwrite old reported safety numbers.",
        "Actual safety hours are unknown; a stated LTIFR base is not actual hours. Permanent and total workforce concepts overlap; retain population and as-of period.",
        "Original prose must be labeled analysis, attribute both editions, and preserve uncertainty without allegations, market rankings or representative-market conclusions."
      ]
    }
  },
  {
    "company_id": "CO-BECTORFOOD",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "date_basis": "Own-year Q9 explicit April 1–March 31 dates; Q13 consolidated.",
      "metric_boundary_limits": [
        "Q9 supplies explicit April1–March31 ranges in each own-year report; Q13 consolidated throughout. Do not substitute standalone or a timeless group boundary.",
        "FY23 Q16 has six national plants; FY24 Q18 seven. Original FY25 Q18 lists eight but footnote says one not commercially operational until May2025 and this report includes data for seven plants. FY26 Q18 lists nine and notes Hooghly production began January2026. These are edition-specific facts, not a harmonized constant plant set.",
        "FY26 P3 safety and P6 environment notes exclude offices, warehouses and other stated nonmanufacturing operations and restate FY25 comparative data. Keep these table-specific boundaries with those exact values. Do not broadcast them into older editions or Q20/Q21 workforce/governance.",
        "Select FY25 restated environment/safety once; preserve30 original/later histories and60 exact-edition unit bindings without extra credit. Restatement is not proof of operating improvement or a per-cell causal reconciliation.",
        "FY2023 GHG values differ between original and later comparative for unexplained reasons. FY24 asterisked energy restatement does not explain unasterisked GHG. Do not invent reconciliation. Scope2 location/market method, GWP and complete gas basis remain unspecified; reported grid factor alone does not establish these.",
        "FY26 LTIFR48-hour threshold and rate base are issuer facts; actual hours and contract-workforce coverage remain unestablished. Do not transfer definitions back to original FY25 without evidence.",
        "Original FY25 energy subtotal inconsistency, restated1GJ residual and waste flow residuals remain visible; do not repair reported quantities, assign missing routes or claim meter verification.",
        "Water dispatch treatment and subsequent authorized CETP tertiary treatment must both remain. Arithmetic balance does not establish efficiency, recycling volume or zero liquid discharge.",
        "Raw NIL/N/A/dash states remain unexpanded. Renewable-zero cells with unit dashes remain held. No narrative-to-zero conversion; no overlapping total/subtotal additions or historical comparative double count.",
        "Post-period KMP appointment note does not prove Board measurement date; source publication dates remain unknown.",
        "Two analyses remain original, source-attributed, qualified reporting examples without allegations, general market rankings or representative-sample claims."
      ]
    }
  },
  {
    "company_id": "CO-VARDHMAN",
    "report_record_id": "DIR-CO-VARDHMAN-20230331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "period_start_basis": "qualified_fiscal_period_inference",
      "period_note": "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.",
      "source_panels": [
        {
          "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",
          "pdf_page": 24,
          "panel": "full",
          "printed_page": 41
        },
        {
          "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",
          "pdf_page": 59,
          "panel": "full",
          "printed_page": 76
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-VARDHMAN",
    "report_record_id": "DIR-CO-VARDHMAN-20240331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "period_start_basis": "qualified_fiscal_period_inference",
      "period_note": "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.",
      "source_panels": [
        {
          "source_id": "SRC-CO-VARDHMAN-20240331-BRSR-v1",
          "source_url": "https://www.vardhman.com/Document/Report/Compliances/BRR/Vardhman%20Textiles%20Ltd/BRSR_2023-24.pdf",
          "pdf_page": 2,
          "panel": "full",
          "printed_page": 1
        },
        {
          "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",
          "pdf_page": 31,
          "panel": "full",
          "printed_page": 53
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-VARDHMAN",
    "report_record_id": "DIR-CO-VARDHMAN-20260331",
    "scope": "Specific directory reporting period",
    "qualification": {
      "period_start_basis": "qualified_fiscal_period_inference",
      "period_note": "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.",
      "source_panels": [
        {
          "source_id": "SRC-CO-VARDHMAN-20260331-BRSR-v1",
          "source_url": "https://www.vardhman.com/Document/Report/Compliances/BRR/Vardhman%20Textiles%20Ltd/BRSR_2025-26.pdf",
          "pdf_page": 1,
          "panel": "full",
          "printed_page": 1
        },
        {
          "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",
          "pdf_page": 49,
          "panel": "left",
          "printed_page": 94
        }
      ],
      "no_financial_boundary_transfer": true
    }
  },
  {
    "company_id": "CO-WPIL",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "date_basis": "Explicit own-year BRSR Q9 April1–March31 intervals; Q13 standalone, not a proven India-only metric inventory"
    }
  },
  {
    "company_id": "CO-YATHARTH",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-YATHARTH-20230331": "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.",
        "DIR-CO-YATHARTH-20240331": "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.",
        "DIR-CO-YATHARTH-20250331": "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.",
        "DIR-CO-YATHARTH-20260331": "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."
      }
    }
  },
  {
    "company_id": "CO-TEGA",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-TEGA-20230331": "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.",
        "DIR-CO-TEGA-20240331": "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.",
        "DIR-CO-TEGA-20250331": "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.",
        "DIR-CO-TEGA-20260331": "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."
      }
    }
  },
  {
    "company_id": "CO-BALAMINES",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-BALAMINES-20230331": "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.",
        "DIR-CO-BALAMINES-20240331": "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.",
        "DIR-CO-BALAMINES-20250331": "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.",
        "DIR-CO-BALAMINES-20260331": "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."
      }
    }
  },
  {
    "company_id": "CO-KIMS",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-KIMS-20230331": "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.",
        "DIR-CO-KIMS-20240331": "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.",
        "DIR-CO-KIMS-20250331": "Explicit issuer Financial Year range April1,2024 to March31,2025, General Shareholder Information PDF94 /printed129. No third-party assurance or certificate date is used.",
        "DIR-CO-KIMS-20260331": "Explicit issuer Financial Year range April1,2025 to March31,2026, General Shareholder Information PDF106 /printed144. No third-party assurance or certificate date is used."
      }
    }
  },
  {
    "company_id": "CO-GIPCL",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-GIPCL-20230331": "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.",
        "DIR-CO-GIPCL-20240331": "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.",
        "DIR-CO-GIPCL-20250331": "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.",
        "DIR-CO-GIPCL-20260331": "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."
      }
    }
  },
  {
    "company_id": "CO-CERA",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-CERA-20230331": "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.",
        "DIR-CO-CERA-20240331": "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.",
        "DIR-CO-CERA-20250331": "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.",
        "DIR-CO-CERA-20260331": "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."
      }
    }
  },
  {
    "company_id": "CO-CITYUNIONBANK",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-CITYUNIONBANK-20260331": "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."
      }
    }
  },
  {
    "company_id": "CO-AUROPHARMA",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-AUROPHARMA-20230331": "BRSR Q9 itself explicitly states April 1, 2022 to March 31, 2023.",
        "DIR-CO-AUROPHARMA-20240331": "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.",
        "DIR-CO-AUROPHARMA-20260331": "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."
      }
    }
  },
  {
    "company_id": "CO-SUNDRAM",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-SUNDRAM-20230331": "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.",
        "DIR-CO-SUNDRAM-20240331": "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.",
        "DIR-CO-SUNDRAM-20250331": "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.",
        "DIR-CO-SUNDRAM-20260331": "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."
      }
    }
  },
  {
    "company_id": "CO-SIS",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-SIS-20230331": "Explicit own-year BRSR period dates; no inferred April start or transfer from financial/audit opinion.",
        "DIR-CO-SIS-20240331": "Explicit own-year BRSR period dates; no inferred April start or transfer from financial/audit opinion.",
        "DIR-CO-SIS-20250331": "Explicit own-year BRSR period dates; no inferred April start or transfer from financial/audit opinion.",
        "DIR-CO-SIS-20260331": "Explicit own-year BRSR period dates; no inferred April start or transfer from financial/audit opinion."
      }
    }
  },
  {
    "company_id": "CO-HIMADRI",
    "report_record_id": "",
    "scope": "Company/period-specific qualification",
    "qualification": {
      "directory_periods": [
        "2022-04-01/2023-03-31",
        "2023-04-01/2024-03-31",
        "2024-04-01/2025-03-31",
        "2025-04-01/2026-03-31"
      ],
      "per_directory_qualifications": {
        "DIR-CO-HIMADRI-20230331": "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.",
        "DIR-CO-HIMADRI-20240331": "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.",
        "DIR-CO-HIMADRI-20250331": "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.",
        "DIR-CO-HIMADRI-20260331": "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."
      }
    }
  }
]