The brief
top-150 listed industrial conglomerate — with twenty-three operating sites across India and four overseas — needed reasonable assurance on the nine BRSR Core attributes mandated by SEBI for the first time. The internal sustainability function had been preparing the disclosures, but the assurance brief was new ground.
We were appointed BRSR Core assurer with a clear instruction: bring statutory-audit-grade rigour to the nine attributes, identify and remediate any gaps before year-end, and deliver a clean first-year opinion. No exceptions.
The approach
Five phases, partner-led, calibrated to the engagement’s scale and risk. Each phase produced a deliverable the audit committee could see, and a workpaper trail an independent reviewer could follow.
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01
Readiness diagnostic
Six-week diagnostic of data lineage for each of the nine attributes — ending with a 47-item gap remediation roadmap.
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02
Gap remediation
Joint workstream with the issuer’s sustainability and operations teams to remediate data gaps and build the evidence trail.
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03
Limited → reasonable
Two-stage assurance approach — limited assurance review at month four to flag remaining issues; reasonable assurance procedures from month five.
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04
GHG verification
Scope-1, Scope-2, and four Scope-3 categories quantified and verified under the GHG Protocol. Operational boundary set with the issuer’s consolidation policy.
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05
Opinion
Reasonable assurance opinion delivered alongside the issuer’s integrated annual report — with no modifications.
Engagement led personally from kick-off to opinion — single accountable point of contact for every audit-committee question across the 7 months.
In their voice
We have audited financial statements for thirty years. Their team treated BRSR Core with the same rigour — that is what a first-year opinion needs.
The outcome
The reasonable assurance opinion was issued without modification — covering all nine BRSR Core attributes, the issuer’s GHG inventory, and the four Scope-3 categories quantified during the engagement.
The 47-item gap remediation roadmap from phase one is now the issuer’s ongoing ESG operating manual. Our assurance team has been retained for the FY26 cycle on the same engagement model.
