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.
Service detailsESG · Track B · Implementation
ESG data architecture and controls
Data ownership, definitions, controls and audit trail: the part of ESG reporting that most often fails assurance, built before the assurer arrives.
Who this is for
- Listed companies moving to BRSR Core assurance
- Finance teams taking ownership of ESG data
- Groups collecting data from many sites by spreadsheet
- Companies that received assurance qualifications or findings
How this fits our independence policy
This is implementation work. If we implement a standard for you, we will not also assess you against it. An independent party does that.
What we do
- Inventory metrics and sourcesEvery reported metric, where its data comes from and how it moves.
- Define and assign ownersA data dictionary with one definition and one owner per metric.
- Design controlsPreparation, review and approval steps, with segregation of duties.
- Build the audit trailEvidence stored so each number can be traced back to source.
- Train and hand overOwners trained, and a controls calendar for the reporting year.
What you receive
- A metric inventory and data flow map
- A data dictionary
- A controls matrix with owners and reviewers
- An evidence storage structure
- Owner training
- A reporting-year controls calendar
Standards and frameworks referenced
- SEBI BRSR Core
- GHG Protocol
- Assurance standards your provider will apply
Your assurance provider forms its own view of your controls. We design them and help your team operate them.
Typical sequence
Every engagement is planned around your deadline. You receive a dated plan with the written scope.
- Inventory
- Definitions
- Controls
- Audit trail
- Handover
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
- UAE
Frequently asked questions
Why does ESG data fail assurance?
Usually because definitions vary between sites, nobody owns the number, or the evidence behind it cannot be found.
Do we need new software?
Not necessarily. Many controls work with existing systems and well-structured spreadsheets. We recommend software only where volume justifies it.
Who should own ESG data?
Each metric should have an owner in the function that generates the data, with finance or sustainability reviewing.
How does this relate to BRSR Core readiness?
Readiness testing finds the gaps. Data controls work closes them. For the same client and standard, we do one or the other.
Request a scoping call
Tell us your sites, markets and deadline. We reply with a written scope.