BRSR Core assurance readiness
Attribute-by-attribute evidence testing against the nine Core attributes, with a gap register, data owners and a calendar to your filing date.
Service detailsESG & disclosure
ESG reporting and disclosure consulting
BRSR Core assurance readiness, GHG inventories, UAE Climate Law compliance and GRESB support for listed and large private enterprises.
Disclosure now needs evidence
SEBI's BRSR Core requires assessment or assurance of nine Core attributes, reaching the top 1,000 listed entities in FY 2026–27. The UAE Climate Law requires entities to measure, report and reduce emissions. Assurance rarely fails on the numbers themselves. It fails on data ownership, definitions and audit trail, and we build those before the assurer arrives.
ESG services
Double materiality assessment
Stakeholder engagement, impact and financial materiality scoring, and a defensible topic list that survives assurance.
Service detailsGHG inventory, Scope 1, 2 and 3
Boundary setting, activity data, emission factors and an inventory built to the GHG Protocol, ready for verification.
Service detailsUAE Climate Law compliance support
Scope determination, emissions inventory and MRV submission readiness for mainland and free zone entities.
Service detailsESG data architecture and controls
Data ownership, definitions, controls and audit trail, the part that most often fails assurance.
Service detailsGRESB submission and score improvement
Gap analysis against the GRESB Real Estate Assessment, evidence preparation and submission for REITs, developers and fund managers.
Service detailsSustainability report preparation
Report production aligned to BRSR, GRI or ISSB, from data collection through narrative, design and board sign-off.
Service detailsHow we engage
We test your disclosure, or we help you build it. Not both.
Track A
Assess
- BRSR Core assurance readiness testing
- Double materiality assessment
- GRESB gap analysis
Track B
Implement
- GHG inventories
- ESG data architecture and controls
- Report preparation and GRESB submission
The independent assurance opinion on your BRSR Core comes from your assurance provider. We prepare and test the evidence they rely on.
Our independence policyFrameworks we work to
| Framework | Set by | Where it applies |
|---|---|---|
| BRSR and BRSR Core | SEBI, India | Listed entities in India. Core assessment or assurance reaches the top 1,000 in FY 2026–27. |
| GHG Protocol | WRI and WBCSD | The basis for Scope 1, 2 and 3 inventories in every market we serve. |
| IFRS S1 and S2 | ISSB, IFRS Foundation | General sustainability and climate-related financial disclosure. |
| SASB standards | Now under the ISSB | Relevant where your industry's standard includes employee health and safety topics. |
| GRI, including GRI 403 | Global Reporting Initiative | Impact reporting, including occupational health and safety. |
| ESRS | EU, under the CSRD | Drives supplier ESG data requests onto Asian vendors, whether or not the vendor is in scope. |
| GRESB Real Estate Assessment | GRESB | REITs, developers and real estate fund managers. |
| Federal Decree-Law 11/2024 | UAE | Measure, report and reduce GHG emissions. Applies to free zones. Fines of AED 50,000 to 2,000,000. |
Last verified: 2 October 2026
Where we deliver ESG
- India
- UAE
- Suppliers to EU companies
Frequently asked questions
Does BRSR Core assurance apply to my company?
SEBI's BRSR Core requires assessment or assurance of nine Core attributes, and the requirement reaches the full top 1,000 listed entities in FY 2026-27. We test your evidence attribute by attribute before the assurer does.
Can Wellcerts provide the BRSR Core assurance opinion?
No. The assurance opinion comes from your assurance provider. We prepare and test the evidence they will rely on, which keeps their opinion independent.
Does the UAE Climate Law apply to free zone entities?
Yes. Federal Decree-Law 11/2024 requires entities to measure, report and reduce greenhouse gas emissions, keep records for five years, and applies in free zones. Fines range from AED 50,000 to AED 2,000,000.
Which frameworks do you report against?
BRSR and BRSR Core, the GHG Protocol, IFRS S1 and S2, SASB standards, GRI, ESRS and the GRESB Real Estate Assessment, depending on where you report and who is asking.
What is a double materiality assessment?
It scores each sustainability topic twice: for your impact on people and the environment, and for its financial effect on your business. The result is a topic list you can defend to an assurer.
Request a scoping call
Tell us your sites, markets and deadline. We reply with a written scope.