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.
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.
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.
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.
Calculates materiality thresholds for your GHG statement. Flags data points where errors could lead to material misstatement during formal verification.
All sources, facilities, and gases included
Calculations, factors, and conversions correct
Methods and factors applied uniformly
Assumptions and methods documented
Factors appropriate for Indian context
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.
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.
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.
GSustain (our ISEP-accredited verification body) provides independent assurance under ISO 14064-3, ISAE 3410, and AA1000AS v3.
Book Assurance Engagement →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 subset of 9 key performance indicators that must undergo reasonable assurance by an independent assurance 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, with the top 150 requiring reasonable assurance on all BRSR Core KPIs.
Six tools covering the full BRSR lifecycle — from readiness assessment to assurance preparation.
All tools available at india.rsustain.com/esg-tools