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BRSR Reporting

BRSR Core Assurance

The independent assurance SEBI requires over the BRSR Core KPIs, phased by company size.

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Built forCFOs & audit committees
Service lineBRSR Reporting
You get3 clear deliverables
DeliveredMateriality → assured disclosure
What it is

BRSR Core Assurance, without the jargon

SEBI mandates reasonable assurance over the BRSR Core, introduced on a glide path that began with the largest companies by market capitalisation and widens over subsequent years. Assurance means an independent provider tests the KPIs against evidence and reports on their reliability, raising the credibility of the disclosed numbers.

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BRSR Reporting at Social Lab
Why it matters

Why cfos act on this

  • Reasonable assurance over the Core is a SEBI requirement, phased by market-cap rank
  • Assured ESG data carries far more weight with investors and lenders
  • Assurance readiness exposes data-quality gaps before they become findings
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How we deliver

A clear, auditable process

  1. 01
    Readiness review

    Test each Core KPI’s data trail against what an assurer will require.

  2. 02
    Remediate gaps

    Fix control, documentation and methodology weaknesses ahead of fieldwork.

  3. 03
    Support the engagement

    Coordinate evidence and responses through the assurance provider’s testing.

Why assured data counts

Climbing from self-declared to assured

SEBI requires reasonable assurance over the Core KPIs — the top of a credibility ladder that starts with unverified data.

Reasonable assuranceIndependent testing SEBI mandates on the Core
Limited assuranceLighter independent review
Internal validationManagement checks and controls
Self-declared dataUnverified starting point
Higher credibilityLower credibility

SEBI sets reasonable assurance as the bar for the BRSR Core — the top of the ladder.

What's included

What you walk away with

01

An assurance-readiness gap report

02

A remediated evidence and controls trail

03

Coordination support through the assurance engagement

Proof on the ground

From our wider ESG & sustainability track record

Real projects with named partners and measured outcomes — the delivery discipline cfos & audit committees expect.

Net Zero & Rural

Building a Net-Zero, Climate-Resilient Mandede Village

Mandede Village, Taluka Mulashi, Pune district

66.6%Source-segregation level in 3 months (target >90%)
Read the case study →
Research

Single-Use Plastics Value-Chain Assessment

2 cities in Maharashtra & 2 cities in Tamil Nadu

4Cities studied (2 Maharashtra + 2 Tamil Nadu)
Read the case study →
Research

Impact Evaluation of a Decentralized Solid Waste Management Project

16 Bulk Waste Generators across Mumbai & Pune

88%Segregation rate achieved at household level
Read the case study →
More in BRSR Reporting

Related ESG services

BRSR Reporting BRSR Reporting for Listed CompaniesThe end-to-end BRSR disclosure that SEBI requires the largest listed companies to file each year. BRSR Reporting BRSR Core ReportingThe assured subset of KPIs at the heart of BRSR — the numbers scrutinised most closely. BRSR Reporting BRSR Applicability AssessmentA clear answer on whether, when and to what depth BRSR and BRSR Core apply to your company. BRSR Reporting BRSR Data ChecklistEvery data point BRSR asks for, mapped to a source, an owner and a unit — before you start. BRSR Reporting BRSR Gap AssessmentWhere your current reporting falls short of BRSR — diagnosed section by section. BRSR Reporting BRSR Reporting ProcessA repeatable, year-on-year process to produce the BRSR without a last-minute scramble. A–Z All ESG servicesBRSR, carbon, certifications, frameworks & guides.
FAQ

BRSR Core Assurance — questions we get

Straight answers on scope, applicability and how we deliver.

Talk to our ESG team →
What is BRSR Core Assurance?
SEBI mandates reasonable assurance over the BRSR Core, introduced on a glide path that began with the largest companies by market capitalisation and widens over subsequent years. Assurance means an independent provider tests the KPIs against evidence and reports on their reliability, raising the credibility of the disclosed numbers.
Who needs BRSR Core Assurance?
It's built for CFOs & audit committees. Reasonable assurance over the Core is a SEBI requirement, phased by market-cap rank Assured ESG data carries far more weight with investors and lenders
How does Social Lab deliver BRSR Core Assurance?
Readiness review: Test each Core KPI’s data trail against what an assurer will require. Remediate gaps: Fix control, documentation and methodology weaknesses ahead of fieldwork. Support the engagement: Coordinate evidence and responses through the assurance provider’s testing. You get: An assurance-readiness gap report; A remediated evidence and controls trail; Coordination support through the assurance engagement.
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