ESG data architecture and controls
The part that actually fails assurance — data ownership, definitions, controls and audit trail built before the assurer arrives.
Service detailsESG · Track A · Assessment
BRSR Core assurance readiness
Attribute-by-attribute evidence testing against the nine BRSR Core attributes, with a gap register, data owners and a calendar to your filing date.
Who this is for
- Company secretaries at listed companies
- CFOs and finance controllers who sign off disclosure
- Sustainability heads at companies entering the top 1,000
- Audit committees preparing for assessment or assurance
How this fits our independence policy
This is assessment work. If we assess you against a standard, we will not also implement it for you. That keeps the result credible with buyers, assurers and certifiers.
What we do
- Map attributes to data sourcesFor each of the nine Core attributes, find where the data starts and who owns it.
- Fix definitions and ownersOne agreed definition and one accountable owner per metric.
- Test the evidenceTrace sampled figures back to source records, as an assurer would.
- Review the controlsCheck who prepares, reviews and approves each number.
- Issue the gap register and calendarEvery gap with an owner and a date before your filing deadline.
- Rehearse with managementA dry run of the questions the assurance provider will ask.
What you receive
- A map of each Core attribute to its data sources
- A data owner matrix
- Evidence test results by attribute
- A gap register with owners and dates
- A remediation calendar to your filing date
- A readiness summary for the audit committee
Standards and frameworks referenced
- SEBI BRSR and BRSR Core
- GHG Protocol for the emissions attributes
The independent assessment or assurance on your BRSR Core comes from your assurance provider. We prepare and test the evidence they rely on.
Last verified: 2 October 2026
Typical sequence
Every engagement is planned around your deadline. You receive a dated plan with the written scope.
- Map
- Owners
- Test
- Controls
- Calendar
Related services
GHG inventory — Scope 1, 2 and 3
Boundary setting, activity data collection, emission factors and a defensible inventory built to the GHG Protocol and ready for verification.
Service detailsSustainability report preparation
End-to-end report production aligned to BRSR, GRI or ISSB, from data collection through narrative, design and board sign-off.
Service detailsWhere we deliver
- India
Frequently asked questions
Which companies does BRSR Core assurance apply to?
Assessment or assurance of the nine Core attributes reaches the full top 1,000 listed entities by market capitalisation in FY 2026-27.
What are the nine BRSR Core attributes?
Greenhouse gas footprint, water footprint, energy footprint, circularity and waste, employee wellbeing and safety, gender diversity, inclusive development, fairness with customers and suppliers, and openness of business.
Can you provide the assurance?
No. We prepare and test the evidence. The assessment or assurance opinion comes from your assurance provider.
When should we start?
Before the financial year ends, so that missing evidence can still be created during the year rather than reconstructed afterwards.
Request a scoping call
Tell us your sites, markets and deadline. We reply with a written scope.