ESG and BRSR · Emissions and assurance

Is reasonable assurance of BRSR Core required, and how does assurance differ from assessment?

Short answer

SEBI originally required reasonable assurance of BRSR Core. Since its circular of 28 March 2025, listed entities in the glide path can obtain either an assessment, under standards developed by the Industry Standards Forum with SEBI, or assurance. Assurance by a Chartered Accountant follows ICAI's SSAE 3000 and, for greenhouse gas statements, SSAE 3410. Reasonable assurance gives a positive conclusion; limited assurance gives a negative one.

What changed in 2025

	July 2023 circular	March 2025 circular
Requirement	Reasonable assurance of BRSR Core	Assessment or assurance of BRSR Core
Who does it	Assurance provider	An independent assessment provider, under standards developed by the Industry Standards Forum (FICCI, ASSOCHAM and CII) with SEBI; or an assurance provider
Value chain	Assurance on a phased basis	Value-chain disclosures voluntary from FY 2025-26; assessment or assurance voluntary from FY 2026-27

The glide path is unchanged: the top 1,000 listed entities are covered from FY 2026-27. See who must file a BRSR.

Assessment and assurance

	Assessment	Assurance
Framework	Industry Standards Forum standards	ICAI's SSAE 3000 (sustainability information) and SSAE 3410 (greenhouse gas statements), or an equivalent international standard
Output	An assessment report on the BRSR Core indicators	An assurance report with a conclusion

Reasonable or limited assurance

	Reasonable assurance	Limited assurance
Work	Extensive: controls testing, larger samples, detailed verification	Mainly enquiry and analytical procedures
Conclusion	Positive: "the information is prepared, in all material respects, in accordance with…"	Negative: "nothing has come to our attention that causes us to believe…"
Cost and time	Higher	Lower

Entities that choose assurance should agree the level in the engagement letter, because users and some lenders treat them differently.

Independence

The provider must be independent, with no conflict of interest. A firm that prepared the BRSR data, or designed the systems that produce it, should not assure it.

Getting ready

Owners and source records for each indicator, a fixed reporting boundary, documented emission factors and an evidence file are what an assessor or assurer will ask for first. Use the GHG calculator to check Scope 1 and 2 workings.

Legal basis

SEBI circulars of 12 July 2023 and 28 March 2025 on BRSR Core
ICAI Standards on Sustainability Assurance Engagements: SSAE 3000 and SSAE 3410

Official sources

Work it out for your own figures with our calculator: Emissions estimator.

By CA Ameesh Gupta, FCA, DISA (ICAI) | Last reviewed: 8 November 2026. General information, not advice on your facts: the law changes and outcomes depend on the details of each case.