BRSR Core assurance is now mandatory for the top 500 listed companies for FY 2025-26. This guide covers everything you need to know about preparing for assurance.
Who Needs BRSR Core Assurance?
SEBI has implemented a phased timeline for BRSR Core assurance:
- FY 2023-24: Top 150 companies (reasonable assurance)
- FY 2024-25: Top 250 companies
- FY 2025-26: Top 500 companies
- FY 2026-27: Top 1,000 companies (expected)
The 9 BRSR Core KPIs
BRSR Core focuses on 9 key performance indicators that must be independently assured:
- GHG emissions intensity (Scope 1 + 2 per revenue and per unit output)
- Water consumption intensity
- Waste generation and management
- Energy consumption intensity and renewable share
- Gender diversity in workforce
- LTIFR (Lost Time Injury Frequency Rate)
- Human rights complaints (child labour, forced labour)
- Median remuneration ratio (male vs female)
- Board ESG training and diversity
Choosing an Assurance Standard
SEBI accepts assurance under several recognised standards:
- ISAE 3000 (Revised) — International Standard on Assurance Engagements
- ISAE 3410 — Specifically for GHG statements
- AA1000 Assurance Standard — AccountAbility framework
RSustain India conducts BRSR Core assurance as an AA1000 Licensed Assurance Provider. Our 12-week Assurance Sprint takes companies from gap assessment to assurance-ready.
What Does the Assurance Process Involve?
- Planning — Define scope, materiality thresholds, and data sources
- Data Collection — Gather evidence for all 9 KPIs with audit trails
- Testing — Verify data accuracy through sampling, recalculation, and inspection
- Reporting — Issue assurance statement for inclusion in Annual Report
Common Assurance Failures
Based on our experience with 50+ assurance engagements, common failures include:
- Inconsistent emission factors across facilities
- Missing data for Scope 2 (market-based vs location-based)
- Workforce data not reconciled with HR systems
- Water meters not calibrated or missing readings
- Safety incident data not aligned with LTIFR calculation methodology
Start preparing now: Check your BRSR readiness or book a consultation.