BRSR Core Assurance Services by RSJ 

At RSJ, we provide comprehensive Business Responsibility and Sustainability Reporting (BRSR) core assurance services, ensuring your organization meets the Securities and Exchange Board of India (SEBI) mandates while strengthening your Environmental, Social, and Governance (ESG) performance. 
Understanding BRSR and SEBI’s Mandates 
SEBI has introduced the BRSR framework to standardize ESG disclosures for India’s top-listed companies. This framework emphasizes nine essential ESG attributes, including: 

  • Greenhouse Gas (GHG) Emissions 
  • Water and Energy Footprint 
  • Circularity Initiatives 
  • Employee Well-being and Safety 
  • Gender Diversity 
  • Inclusive Development 
  • Fair Business Practices 
  • Customer and Supplier Engagement 
  • Business Transparency 
Explore BRSR Assurance

Starting from FY 2023-24, SEBI requires the top 1,000 listed companies (by market capitalization) to report ESG metrics under the BRSR Core framework.
A phased assurance timeline is in place: 

  • FY 2023-24: Mandatory assurance for the top 150 listed companies 
  • FY 2024-25: Expands to the top 250 listed companies 
  • FY 2026-27: Coverage extends to the top 1,000 listed companies 
  • Value Chain ESG Reporting: Voluntary untilFY 2025-26; mandatory fromFY 2025-26 as per SEBI’s latest guidelines.Covers upstream and downstream partners individually contributing ≥2% of purchases or sales, ensuring total coverage of at least 75% by value. 

Our BRSR Assurance Services 

At RSJ, we offer expert assurance solutions that help businesses navigate BRSR requirements effectively: 

BRSR Core Assurance 

We provide reasonable assurance on BRSR Core indicators, ensuring your ESG disclosures are transparent, reliable, and accurate. 

Value Chain ESG Assessments

We assess ESG performance across your value chain, covering 75% of your purchases and sales by value, to ensure compliance with SEBI’s guidelines.  

ESG Compliance and Strategy Development

We help organizations customized ESG roadmaps, check best practices, and enhance their sustainability governance frameworks.