BRSR and BRSR Core Assurance & Assessment Services
Independent assurance of sustainability reports is now a regulatory priority under SEBI’s Business Responsibility and Sustainability Reporting (BRSR) and BRSR Core frameworks. Dha-ra Consultants provides assurance and assessment services aligned with SEBI’s mandate, ensuring that companies reduce their compliance risks, and strengthen investor confidence.
What is Assurance ?
Assurance is the process of providing an opinion on the credibility of information disclosed based on an independent testing carried out by an independent third party. Assurance helps to enhance the confidence of the stakeholders on the reported information.
Why is assurance/assessment of BRSR and BRSR Core important?
Companies in India have to obtain assurance/assessment on their sustainability data to help ensure that the data they report meets certain standards. An assurance process involves an evaluation using a specified set of principles to assess the quality of a company's sustainability data and the underlying systems, controls and competencies that drive its performance.
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Assurance/Assessment of BRSR Reports is mandatory for the top 1000 companies from FY 2026-27
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Assurance/Assessment of BRSR Core KPIs is optional for value chain partners.
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As per SEBI, ESG Rating Providers need to provide "Core ESG Rating" based upon third-party assured data of BRSR Core parameters disclosed by the entity.
Assurance / Assessment Services by Dha-ra Consultants
We provide BRSR and BRSR Core assurance services tailored for Indian companies. Backed by a decade of experience in financial audits and designing organization-wide internal controls, Dha-ra Consultants brings a unique value proposition to sustainability assurance. These are the key features of our assurance services:
Enhanced Focus on GHG Emissions Reporting
We place special emphasis on the accuracy and completeness of GHG emissions data within your BRSR and BRSR Core disclosures. We verify that GHG emissions are measured and reported in line with accepted protocols, giving stakeholders confidence in the disclosures under Principle 6.
Focus on Internal Control Rather than Number Matching
Our approach evaluates the systems, processes, and internal controls behind the sustainability data. We help companies strengthen governance, improve audit trails, and establish repeatable processes — so that reporting becomes robust and reliable.
Ensure Compliance with Relevant Assurance/Assessment Standards
We align our assurance/assessment work with established standards such as ISAE 3000 and SEBI’s BRSR requirements. This ensures that your reports not only meet Indian regulatory expectations but also withstand scrutiny from international investors, rating agencies, and global supply chain partners.
Read our page: Steps of BRSR Reporting
What are the types of assurance engagements?
Assurance providers may offer two distinct levels of assurance over sustainability information, underlying systems, or processes—namely, Reasonable Assurance and Limited Assurance. Reasonable assurance reduces the risk of material misstatement to a significantly lower level compared to limited assurance. The key differences between these two levels of assurance are outlined below.
Difference between Assessment and Assurance
SEBI has replaced “reasonable assurance” and “limited assurance” with “assessment or assurance” to facilitate ease of doing business for listed entities and their value chain partners with regard to requirements under BRSR. The changes shall be applicable for BRSR Core disclosures for listed entities from FY 2024-25 and value chain from FY 2026-27. Following are the differences between an assessment and an assurance engagement: