SEBI’s introduction of BRSR Core — a subset of key performance indicators with mandatory reasonable assurance — represents a decisive step in India’s ESG disclosure journey. Starting with the top 150 listed entities by market capitalisation, BRSR Core requires independent third-party assurance of nine ESG metrics.
The metrics span GHG emissions, water consumption, waste management, gender diversity, and gross wages — a compact but powerful set of indicators that capture material sustainability performance. Crucially, the assurance level is “reasonable” (audit-grade), not “limited” (review-grade).
For companies, this means ESG data must meet the same rigour as financial statements. Data collection systems, internal controls, audit trails, and evidence documentation all need to be at financial-reporting standard.
RSustain’s assurance practice, built on AA1000 and ISO 14064 competencies, helps clients prepare for BRSR Core assurance engagement. We conduct pre-assurance readiness assessments, identify data quality gaps, and help build the internal processes needed to survive external scrutiny.
India is among the first emerging markets to mandate reasonable assurance of ESG data. This positions Indian companies at the forefront of global ESG credibility — but only if they take the assurance requirement seriously.