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ISO 14064-3 · ISAE 3410 · AA1000AS v3 · ISSA 5000 · Self-Assessment

GHG Assurance Workbench

Self-assessment tool to prepare your GHG data for third-party verification. 30 checks across completeness, accuracy, consistency, transparency, and relevance — aligned with what assurers actually verify under ISO 14064-3.

Start Self-Assessment → Formal Assurance

What This Tool Does

This is a self-assessment preparation tool, not a substitute for formal assurance. Use it to identify and fix issues in your GHG data before engaging an independent verifier.

30 Verification Checks

Checks aligned with ISO 14064-3 verification principles: completeness of boundaries, accuracy of calculations, consistency of methods, transparency of assumptions, and relevance of emission factors.

BRSR Core KPI Mapping

Maps directly to the GHG-related BRSR Core indicators: Scope 1+2 emissions intensity (per revenue), Scope 1+2 emissions intensity (per output), and energy consumption intensity.

Materiality Assessment

Calculates materiality thresholds for your GHG statement. Flags data points where errors could lead to material misstatement during formal verification.

5 Verification Dimensions

Completeness

All sources, facilities, and gases included

Accuracy

Calculations, factors, and conversions correct

Consistency

Methods and factors applied uniformly

Transparency

Assumptions and methods documented

Relevance

Factors appropriate for Indian context

Carbon Management Workflow

1. Measure

ScopeTracer

2. Target

SBTi Pathway

3. Verify

GHG Workbench

4. Assure

AA1000 Assurance

Frequently Asked Questions

Is this a substitute for formal GHG assurance?

No. This is a self-assessment preparation tool. It helps you identify and fix common issues before engaging an independent verification body. For formal BRSR Core assurance, you need an independent provider — see our AA1000 Assurance platform.

Which emission factors should I use for Indian operations?

For Scope 2 (grid electricity), use the CEA CO2 Baseline Database (latest: v19, 2024, ~0.716 kgCO2/kWh combined margin). For Scope 1 fuels, use IPCC 2006/2019 default factors or India-specific factors from BEE/TERI. For refrigerants, use IPCC AR6 GWP values.

Which BRSR Core KPIs relate to GHG?

Three BRSR Core indicators: GHG emissions intensity per revenue (tCO2e/crore), GHG emissions intensity per output, and energy consumption intensity. These require independent assurance for top 500 companies from FY 2025-26.

Need Independent GHG Verification?

GSustain (our ISEP-accredited verification body) provides independent assurance under ISO 14064-3, ISAE 3410, and AA1000AS v3.

Book Assurance Engagement →

What is BRSR?

The Business Responsibility and Sustainability Report (BRSR) is a mandatory ESG disclosure framework introduced by the Securities and Exchange Board of India (SEBI) in 2021. It replaced the older Business Responsibility Report (BRR) and became mandatory for the top 1,000 listed companies by market capitalisation from FY 2022–23.

BRSR is structured into three sections: Section A (company overview and general disclosures), Section B (management and process disclosures across the 9 NGRBC Principles), and Section C (principle-wise performance indicators split into Essential and Leadership indicators). From FY 2023–24, SEBI introduced BRSR Core — a set of KPIs under nine ESG attributes, subject to assessment or assurance by an independent provider.

Key frameworks that complement BRSR include GRI Standards, TCFD, CDP, SASB, and the Indian Carbon Credit Trading Scheme (CCTS). Listed companies must file BRSR annually with BSE and NSE, and the report is publicly available on exchange websites.

For FY 2025–26, SEBI has expanded the BRSR Core assurance requirement to the top 500 companies, extending to the top 1,000 from FY 2026-27. SEBI does not prescribe the assurance level.

Frequently Asked Questions

What is the GHG Assurance Workbench? +
It is a free tool for organising GHG verification evidence against ISO 14064-3 and ISAE 3410 requirements. It helps both companies preparing for verification and assurance providers conducting GHG audits.
Is the GHG Assurance Workbench free? +
Yes. The core workbench is free to use. It is provided as a public-good tool by RSustain to improve the quality of GHG verification across Indian industry.
Is this a substitute for formal GHG assurance? +
No. The workbench is an evidence management and preparation tool. Formal GHG assurance must be conducted by an accredited assurance provider under ISO 14064-3 or ISAE 3410.
Which standards does the workbench align with? +
The workbench aligns with ISO 14064-1 (GHG inventories), ISO 14064-3 (verification), ISAE 3410 (assurance of GHG statements), and the GHG Protocol Corporate Standard.
What emission factors should I use for Indian operations? +
For Indian operations, use IPCC emission factors supplemented by India-specific factors from the Bureau of Energy Efficiency (BEE), Central Electricity Authority (CEA) grid emission factor, and sector-specific factors where available.
Which BRSR Core KPIs relate to GHG? +
BRSR Core KPIs related to GHG include: Scope 1 and 2 GHG emissions, energy consumption, and GHG emissions intensity. These are subject to assessment or assurance for in-scope listed entities.
Can assurance providers use this tool? +
Yes. The workbench is designed for both preparers (companies) and verifiers (assurance providers). Verifiers can use it to structure their verification procedures and evidence review.
Does it cover Scope 3 emissions? +
Yes. The workbench supports evidence mapping for all 15 Scope 3 categories, though Scope 3 is not currently within BRSR Core assurance requirements.
How does the materiality assessment work? +
The tool calculates quantitative materiality thresholds based on total reported emissions, following ISO 14064-3 Clause 6.3 guidance. Sources above the materiality threshold receive detailed verification procedures.
Can I export the evidence package? +
Yes. The workbench generates a downloadable evidence package with verification checklists, source-evidence cross-references, materiality calculations, and a complete audit trail.
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BRSR Suite

The Complete BRSR Toolkit

Six tools covering the full BRSR lifecycle — from readiness assessment to assurance preparation.

1. Assess
BRSR Compass
Free readiness assessment
2. Collect
BRSR Autopilot
Data collection & validation
3. Report
Report Generator
Professional BRSR report
4. File
XBRL Filing Tool
BSE/NSE XBRL submission
5. Verify
Pre-Assurance Validator
Pre-audit data check
6. Assure
GHG Assurance YOU ARE HERE
Verification evidence

All tools available at india.rsustain.com/esg-tools

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Your BRSR deadline is 31 March 2027. Are you ready?

Only 147 days remain. Book a free 30-minute gap assessment with our BRSR advisory team.

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