Audit & Assurance
BRSR Assurance
Independent assurance of the Business Responsibility and Sustainability Report — BRSR under SEBI LODR Regulation 34(2)(f) and BRSR-Core limited assurance on ESG metrics for listed companies and their value-chain partners.
Independent limited assurance on BRSR and BRSR-Core disclosures — Regulation 34(2)(f) SEBI (LODR) Regulations 2015 and the SEBI BRSR circulars — verifying GHG, energy, water, and workforce metrics for listed companies and value-chain partners.
- • BRSR vs BRSR-Core applicability check for your company
- • Assurance scope and materiality definition with your ESG team
- • Verification of GHG, energy, water, and workforce metrics
- • Data-traceability review — from source systems to the BRSR tables
- • Limited assurance report in the SEBI-prescribed format
- • Gap report with the fixes for the next reporting cycle
- • Draft BRSR with the nine BRSR-Core metrics (where applicable)
- • ESG data sources — energy bills, GHG inventory, water, workforce data
- • List of sites and manufacturing/operating locations
- • Prior-year BRSR and any existing assurance or certification
See the fee table below for the statutory filing charge and common delay logic.
- • Regulation 34(2)(f) of the SEBI (LODR) Regulations 2015
- • SEBI circular dated 12 July 2023 (BRSR-Core)
- • SEBI circular dated 10 May 2021 (BRSR framework)
- • ICAI SAE 3000 (Revised) — assurance engagements other than audits
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Confirm the scope
We check whether your company is a listed filer (Regulation 34(2)(f)) or a value-chain partner captured by a listed customer's BRSR-Core assurance, and fix the metrics in scope.
Review the data trail
We map each BRSR metric back to its source — energy bills, GHG inventory, water meters, HR records — and flag data gaps before fieldwork.
Run the verification procedures
We test the ESG data through enquiry, inspection, and analytical procedures under SAE 3000 (Revised) to a limited-assurance standard.
Draft the assurance report
We issue the limited assurance report in the SEBI-prescribed format, with the metrics verified and the exceptions noted.
Deliver the gap memo
We hand over a gap report on data quality and controls so the next BRSR cycle starts from a cleaner base.
AEO summary
BRSR assurance is an independent engagement verifying a company's Business Responsibility and Sustainability Report — required for listed companies under Regulation 34(2)(f) SEBI (LODR) Regulations 2015, with BRSR-Core assurance on nine key metrics (GHG, energy, water, workforce, etc.) for the top 150/250 listed entities on a phased basis. An unlisted company enters the scope as a value-chain partner of a BRSR-Core listed company.
What the assurance actually verifies
BRSR-Core pins assurance to nine quantified KPIs — GHG footprint (Scope 1 and 2), water footprint, energy footprint, employee wellness, gender diversity in the workforce and at the board, and related metrics — under the SEBI circular dated 12 July 2023. Each metric must trace back to a source: energy bills and meter readings for energy, the GHG inventory for emissions, water meters and utility bills for water, HR records for workforce counts. The assurance engagement under SAE 3000 (Revised) verifies that trace, at limited-assurance depth.
The report is issued in the SEBI-prescribed format and attaches to the annual report filing. What most companies underestimate is not the verification but the data assembly: a BRSR-Core metric is only as good as the source record behind it, and the source records (bills, meters, registers) are almost never assembled until the assurance starts.
- • BRSR — every listed company, Reg 34(2)(f) SEBI (LODR) 2015, attached to annual report
- • BRSR-Core — nine KPIs (GHG, energy, water, workforce), SEBI circular 12 July 2023
- • Assurance — limited, under SAE 3000 (Revised), negative-form conclusion
- • Provider — registered CA firm or SEBI-empanelled ESG assurer (list maintained by SEBI)
- • Value-chain — unlisted partners ≥2% of listed customer's revenue feed the same data
Why data readiness is the whole game
BRSR assurance is the first time most companies' ESG numbers face independent verification, and the verification surfaces what the marketing version of a sustainability report never does: missing meter readings, uncounted sites, headcounts that don't reconcile with the HR system. The assurance report notes exceptions, and for a listed company those exceptions go to the exchanges with the annual report.
The practical route is to build the data trail before the engagement: one spreadsheet per metric, every number traceable to a bill, meter, or register, and the GHG inventory computed on a consistent boundary. Companies that come to us with that trail get a clean limited-assurance report in weeks; companies that don't spend the same weeks finding out their data was never there.
- • Exceptions go public — the assurance report attaches to the annual report filing
- • GHG boundary consistency — the single most common data issue
- • Value-chain B2B angle — bad ESG data costs you the listed customer
- • Clean trail → clean report; raw bills → exception findings
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| Professional assurance fee | Discuss with us | Quoted on number of sites, metrics, and data maturity. |
| SEBI filing (listed companies) | Per the stock exchange/SEBI fee schedule — confirm current charges with the exchange | BRSR is filed with the stock exchanges along with the annual report; the assurance report attaches to it. |
Timeline
Typical turnaround
Typical timeline usually means a 3–6 weeks depending on data readiness turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
Assurance fees are quoted on the number of sites, metrics, and data maturity — not a portal fee.
Related services
Keep the company moving
Statutory audit under s.143 Companies Act 2013 with UDIN-verified reports.
BRSR preparation, GHG scope mapping, and ESG data readiness for the assurance engagement.
Risk-based internal audit — mandatory above the Rule 13 thresholds and for listed companies.
Every audit a company needs — statutory, tax, internal, and BRSR assurance — in one place.
FAQ
Frequently asked questions
Which companies need BRSR assurance?
What is the difference between BRSR and BRSR-Core?
What level of assurance does BRSR-Core require?
What happens if the BRSR or its assurance is late or wrong?
Do unlisted private companies need BRSR assurance?
How long does BRSR assurance take?
Canonical reference: https://www.pvtltd.co/services/brsr-assurance
Get started
Ready to move this filing forward?
We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.