Saaksh
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Methodology & sources

How we calculate, and cite every number.

The whole point of Saaksh is defensible, cited data. Here is exactly where every number and mapping comes from, and what we will never do.

Last updated: 29 June 2026

The principle: nothing is invented

Saaksh never fabricates a figure. Every value in a report is either something you entered, or a calculation from your input using a cited factor. Where data is missing, we say so, we don't fill the gap with a guess. This is what makes the output survive assurance.

Per-factor provenance

Each emission factor we use carries its full provenance: the source, the exact table/row, the vintage (publication year), the unit, and a link to the authoritative document. You can trace any number we compute back to its origin.

Standards we align to

GHG Protocol

Corporate + Corporate Value Chain (Scope 3) Standards, the accounting method.

CEA

Central Electricity Authority CO₂ Baseline Database, the India grid factor.

IPCC 2006

Guidelines for stationary / mobile fuel combustion factors.

DEFRA / DESNZ

GHG Conversion Factors, for Scope 3 screening (travel, freight, waste).

SEBI BRSR Format

The disclosure text and structure, cited per field.

ICAI Background Material

Revised 2024, with the page reference behind each disclosure.

Cited to SEBI & ICAI

Every BRSR disclosure in the tool is cited to the SEBI BRSR Format and the ICAI Background Material on BRSR (Revised 2024), with the page reference. The cross-framework mappings (BRSR ↔ GRI ↔ TCFD ↔ IFRS S1/S2 ↔ TNFD) and the MSCI/DJSI rating crosswalks are likewise documented.

Built for the assurance era

BRSR Core now carries reasonable assurance for the largest listed companies, and assurers increasingly ask not just "is the number right?" but "show the trail behind it." Saaksh's Collect tier captures, per figure, the named data owner, the supporting evidence document, and the cited calculation basis, an exportable data-ownership ledger aligned to what ISAE 3000 / ICAI SSAE 3000 assurers look for.

What we don't claim

We don't claim an independent third-party audit of our calculation engine (yet), and we don't present our materiality shortlist as a finished assessment, it's a starting point for your stakeholder process. We'd rather under-claim and be trusted than over-claim.