ESG disclosures built to survive independent assurance, not just filing.
Business Responsibility and Sustainability Reporting is SEBI's mandatory ESG disclosure framework for India's largest listed companies — and BRSR Core, the assurance-mandated subset covering nine ESG attributes, now requires independent third-party assurance, not just self-reported numbers.
We help you build ESG data collection processes that hold up under assurance scrutiny, then provide the independent assurance opinion itself — the same rigour we bring to a statutory audit, applied to sustainability data.
Discuss BRSR AssuranceMandatory for large listed companies today, with assurance obligations expanding fast.
Top 1,000 listed entities by market capitalisation must file BRSR annually as part of their annual report.
BRSR Core, covering 9 key ESG attributes, requires mandatory reasonable assurance — expanding from the top 500 to the top 1,000 companies by FY2026-27.
SEBI encourages all listed companies to adopt BRSR voluntarily, even outside the mandated list, to signal ESG maturity to investors.
Companies preparing for a listing, or answerable to ESG-conscious institutional investors, increasingly need BRSR-aligned reporting even before it's formally mandatory for them.
Having these ready keeps the engagement on schedule.
A structured path from data collection to a publishable assurance opinion.
A reviewed, disclosure-ready BRSR report aligned to SEBI's format.
An independent assurance opinion on BRSR Core KPIs.
A clear record of data and process gaps identified and closed.
A repeatable process for collecting ESG data each year, not a one-time scramble.
BRSR is the full disclosure covering around 140 questions. BRSR Core is a 9-attribute subset of that, requiring mandatory independent assurance.
Mandatory for the top 1,000 listed entities by market capitalisation, with BRSR Core assurance expanding to cover all of them by FY2026-27.
It's a third party's affirmation that your disclosed ESG data is materially correct — similar in rigour and standard to a financial statement audit.
Yes — voluntary BRSR adoption is increasingly valued by investors, and starting early means less disruption when it does become mandatory for you.
Closely — CSR execution and impact data often feeds directly into BRSR's social disclosures, so we coordinate both where a client uses both services.
Tell us your listing status and reporting stage, and we'll scope the engagement.
