BRSRAssuranceDisclosure

ESG Compliance, Reporting & Assurance

Report what you measure, in the format regulators and markets require, and make it survive third-party assurance.

What we offer

From BRSR and BRSR Core to GRI, ISSB, and CDP, we help you build reporting that goes beyond compliance, backed by real data, governance, and evidence ready for independent assurance.

01 · ESG Compliance, Reporting & Assurance

BRSR & BRSR Core

BRSR / BRSR Core Readiness

BRSR is mandatory for the top 1,000 listed entities, with BRSR Core assurance being phased in through FY 2026–27. Covering nine ESG attributes and their KPIs, it often exposes data systems built for reporting rather than verification.

Key Deliverables

BRSR gap-assessment report
KPI data dictionary and controls design
Completed BRSR / BRSR Core with evidence pack
Board-ready disclosure narrative

BRSR Core DisclosureGap Assessment

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02 · ESG Compliance, Reporting & Assurance

Assurance Readiness

ESG Assurance Readiness & Pre-Assurance Review

BRSR Core requires third-party assessment or reasonable assurance, and CBAM actual emissions reporting requires accredited verification from 2026. A pre-assurance dry run validates evidence and controls before formal assurance.

Key Deliverables

Readiness assessment and evidence-gap log
Controls remediation plan
Assurance-ready data book
Dry-run findings memo

ESG AssurancePre-Assurance Review

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03 · ESG Compliance, Reporting & Assurance

Multi-Framework Disclosure

Sustainability Data & Disclosure Support

Beyond BRSR, customers, lenders, and investors increasingly expect GRI, ISSB and CDP disclosures. A common data spine eliminates fragmented reporting by allowing every framework to draw from the same trusted data.

Key Deliverables

Materiality matrix
Framework crosswalk (BRSR, GRI, ISSB)
Disclosure drafts and response files
Sustainability-report content

Materiality AssessmentGRIISSB

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What We Do

From raw activity data to audit-ready carbon disclosures

Best For

Listed companies and BRSR reporters.

Organizations preparing for ESG assurance.

Businesses managing multiple ESG frameworks.

Companies responding to customer, lender and investor disclosure requests.

Why it Matters

Assurance Deadline

BRSR Core assurance reaches the full top 1,000 listed companies by FY 2026-27, with the top 500 already in scope from FY 2025-26.

Public Failure

A qualified or failed assurance opinion is filed with the annual report itself, visible to every investor and lender who reads it.

Nine KPI Categories

BRSR Core spans nine ESG attributes, including India-specific metrics like jobs in small towns and wages paid to women, that most systems were never built to track.

Framework Overlap

GRI, ISSB and CDP requests increasingly layer on top of BRSR, and companies without a shared data spine end up answering the same question five different ways.

Value-Chain Assurance Expansion

BRSR value-chain assessment and assurance obligations begin extending from FY 2026-27, covering partners contributing 2% or more of purchases or sales, not just a company's own operations.

Filed With the Annual Report

BRSR isn't a standalone submission, it's filed as part of the Annual Report itself, so any gap is scrutinized alongside the financial statements, not in isolation.

Get in touch

Prepare for What's Next

Looking for the right compliance partner? We're here to help.

24-hour responsePrivate discussion

support@esgastraa.com

Phone

+91 9011422555+91 9409025555

Mumbai office

714, Floor no 7, Maker Chamber-V,Nariman Point, Mumbai - 400021

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Pune office

Floor No 1, Alankar Apartment, Bhandarkar Road,Shivaji Nagar, Pune - 411005

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Consultation

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