Assurance · SEBI BRSR ESG
ESG Assurance
BRSR Core India.
BRSR Core limited and reasonable assurance for India's listed companies under SEBI's Business Responsibility and Sustainability Reporting framework — covering all 49 Key Performance Indicators and GRI-aligned sustainability reporting.
49
BRSR KPIs
Top 1000
Listed Cos. Covered
GRI
Standards Aligned
TCFD
Disclosure Review
Our ESG Services
ESG Assurance Scope.
BRSR Core — Limited Assurance
Negative assurance on the 49 BRSR Core KPIs — the minimum standard mandated by SEBI for the top 150 listed companies (expanding to top 1000 by FY2026-27). Includes E, S, and G pillars: energy intensity, GHG emissions, water withdrawal, employee wellbeing, and supply chain ESG.
Mandated for Top 150–1000 listed companies
BRSR Core — Reasonable Assurance
Positive assurance providing higher confidence on BRSR Core KPIs — required for companies that voluntarily or mandatorily need a stronger assurance opinion, or where investors / ESG rating agencies demand it. Follows ISAE 3000 and ISAE 3410 (greenhouse gases).
Voluntary / investor-grade assurance
GRI Sustainability Reporting
GRI Standards-aligned sustainability report preparation and independent verification — GRI 2 (General Disclosures), GRI 300 (Environmental), GRI 400 (Social), and sector-specific GRI standards for pharma, mining, and financial services.
TCFD & Climate Risk Disclosure
Task Force on Climate-related Financial Disclosures (TCFD) — governance, strategy, risk management, and metrics/targets framework implementation and disclosure review. Aligned with SEBI BRSR Core and RBI climate risk guidance.
Common Questions
BRSR Core Assurance FAQ.
SEBI mandated BRSR Core assurance in a phased manner: top 150 listed companies by market cap from FY2023-24, expanding to top 250 from FY2024-25, top 500 from FY2025-26, and top 1000 from FY2026-27. All these companies must obtain at least limited assurance on the 49 BRSR Core KPIs from an independent assurance provider — which can be the statutory auditor or a separate specialist.
The 49 BRSR Core KPIs span Environmental (energy intensity, renewable energy share, GHG Scope 1 and 2 emissions, water withdrawal intensity, waste generation), Social (number of employees with health insurance, turnover rate, training hours, supply chain disclosures), and Governance (board composition, CSR spending, complaints). These are the quantitative metrics where assurance is mandatory under SEBI's framework — subjective narratives are excluded.
Yes — the statutory auditor may also provide BRSR Core assurance, subject to independence requirements and competence in sustainability assurance. Alternatively, a separate independent assurance provider with ESG expertise can be appointed. SEBI does not restrict BRSR assurance to any specific category of professional — both CA firms and sustainability assurance specialists are eligible. DeccanBridge offers BRSR Core assurance as a standalone engagement or bundled with the statutory audit.
Ready for BRSR Core assurance?
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