File a BRSR Core that survives assurance.

What BRSR Core actually asks you for

SEBI's Business Responsibility and Sustainability Report is the disclosure format for listed entities in India. BRSR Core is the subset of it that carries assurance: a defined set of KPI attributes, including greenhouse gas emissions intensity, energy and water intensity, waste, and employee wellbeing measures, that must be assured rather than merely stated.

Assurance is where most filings come apart. A number that was assembled in a spreadsheet from invoices, without a documented method or a restatable baseline, is hard for an assurer to sign. The failure mode is rarely a missing report - it is a reported figure that cannot be traced back to its source.

The X-Ray reads your filed BRSR the way an assurance provider reads it, and shows where the audit trail is thin. It is built entirely on public filings, so you can run it on yourself or on a peer.

• Whether a BRSR has been filed for the latest financial year, and whether BRSR Core carries limited or reasonable assurance
• Scope 1 and Scope 2 emissions as reported, with the reporting year attached
• Scope 3 emissions, and whether the figure is disclosed in the filing or estimated from an industry benchmark
• How many of the fifteen GHG Protocol Scope 3 categories are actually itemised
• SBTi status (committed or validated) and CDP participation
• Whether public carbon claims are backed by assured data