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ESG Disclosure & Assurance Readiness

Be assurance-ready before your BRSR filing deadline.

Your band now faces independent assessment or assurance on the BRSR Core — the checked subset of your BRSR (Business Responsibility and Sustainability Report). A filing that stood on disclosure alone may not hold up when someone independent tests it.

BRSR Core the subset in scope 49 KPIs 9 attributes Assessment or assurance ready
The shift

Your board and auditor are asking one thing: will these numbers hold up?

Independent assessment or assurance moves the test from “did you disclose?” to “does the disclosure hold up?” — checked by an independent provider against the standard. Three pressures land at once.

BRSR Core scope cascading from top-500 to top-1000 listed companies and into the value chain
◇ THE BAND WIDENS · TOP-500 → TOP-1000 → VALUE CHAIN
01 · THE REGULATOR

The scope widened.

SEBI phases BRSR Core assessment or assurance across the top listed companies, then extends toward their value chain. The schedule is set, not optional.

02 · THE ASSESSOR

Evidence, not assertions.

An assessor or assurer tests each number back to its source. Figures without a documented control and evidence trail are where filings stall.

03 · THE BOARD

Reputational exposure.

An unresolved finding is a governance event. Boards want the working shown before they sign, not questions after.

What this is · what you get

From scattered data to a filing built for independent assessment or assurance.

BRSR Core is the subset of your disclosure that must be independently checked. We take you across it in four steps — and hand you the evidence trail at the end, so next year starts from a system, not a scramble.

01 · MAP

Map your data

Existing data matched to each of the 49 KPIs — marked present, partial or missing.

You get A data-to-KPI map
02 · GAP

Gap in plain language

Weaknesses flagged and ranked by assessment or assurance risk — not jargon, a punch-list.

You get A gap map
03 · PREPARE

Prepare the evidence

The data, controls and evidence trail assembled so the disclosure is ready for independent assessment or assurance — not a report, a pack with the evidence attached.

You get A disclosure pack
04 · PROVE

Prove every number

You keep the evidence trail behind each figure — the same trail an assessor or assurer will follow.

You get An evidence trail
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KPIs · BRSR CORE
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ATTRIBUTES · E / S / G

GHG, water, waste, energy, gender diversity, wages, inclusive development, customer fairness — the attributes assessment or assurance covers.

Built for independent assessment or assurance — and we show how

We prepare your numbers for an independent provider testing whether the disclosure holds up.

Every metric carries a documented source, control, and evidence path — mastered against the standards that govern it:

BRSR Core 49 / 9 GRI IFRS S1 & S2 GHG Protocol
Many advisors check whether you disclosed. We prepare your numbers for an independent provider testing whether the disclosure holds up.
◇ HOW A TYPICAL ENGAGEMENT MOVES

A typical BRSR Core readiness engagement moves you from a gap map to an assurance-ready filing across a single reporting cycle.

ASSURANCE-READINESS
METRIC · SOURCED TO PRIMARY EVIDENCETRACED
CONTROL · VALIDATED TO THE STANDARDVALIDATED
EVIDENCE · TRAIL ASSURER CAN FOLLOWREADY
RECONCILED TO THE MULTI-MARKET TRACK RECORD OF THE ASSOCIATED PRACTICE, TERAVUE.
◇ THE REAL ECONOMY

Every reported number
points to something real.

Behind the disclosure is the asset, the resource and the community your figures describe. The evidence trail is how you prove it happened — not merely that it was reported.

Where you sit

Built for the teams assessment or assurance reaches first.

Listed companies

In the BRSR Core scope and working to a filing deadline. We get you assurance-ready across the 49 KPIs.

Request a Proposal →

CFOs & company secretaries

Accountable for a number the board and auditor will test. We give you the working behind every figure.

Request a Proposal →

Suppliers & value chain

Pulled in by customers and lenders as the band widens. We scope a proportionate, defensible response.

Request a Proposal →
ON THE GROUNDWHAT YOUR NUMBERS DESCRIBE

A disclosure is only as strong as what it points to.

Behind the framework is the real economy — the assets, resources and people your figures actually describe.

CARBON & ENERGYEmissions and energy — the Scopes 1, 2 and 3 story behind the footprint you report.
RESOURCES & OPERATIONSWater, waste and the built assets your disclosures actually measure.
PEOPLE & COMMUNITIESThe workforce and value chain your numbers reach, end to end.

Bring us your deadline.

Tell us your band and where your data sits. A specialist scopes a proposal — a real person, not a form receipt.

Common questions

BRSR Core & assessment or assurance, briefly.

BRSR Core is the subset of the Business Responsibility and Sustainability Report that must be independently checked — 49 KPIs across 9 attributes (GHG, water, waste, energy, gender diversity, wages, inclusive development, customer fairness) that SEBI requires to carry independent assessment or assurance.
SEBI now requires the BRSR Core to be independently checked — through assessment or assurance by an eligible provider — rather than self-declared. The provider tests each number back to its source and control, not just whether it was disclosed. It is a materially higher bar than disclosure alone.
SEBI phases BRSR Core assessment or assurance across the top listed companies by market-cap band, and reporting is extending toward the value chain on a voluntary, comply-or-explain basis. We confirm your exact band and applicable year when we scope your engagement.
Not until they are verified. Teravora is a new India practice and will not publish an outcome we have not substantiated. We prove the method — source, control and evidence behind every figure — and our own results appear as engagements complete. The wider track record shown is the associated practice, Teravue, attributed.