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What the BRSR Core assurer will ask you for
The exact source documents a BRSR Core assessment or assurance engagement requests, listed per KPI and grouped by principle. Hand your client one checklist and the engagement runs weeks shorter.
- Every KPI mapped to the evidence an assurer expects, and where it lives
- 10 evidence items flagged against SEBI's BRSR Core attributes, so you prepare those first
- Download the whole checklist as a working CSV to share with the client
For the consultant scoping a BRSR Core assessment or assurance engagement — SEBI's 28 Mar 2025 circular allows either, depending on the client's cohort and year. Illustrative; the provider's own evidence request governs.
Ethics, transparency & accountability
Board-approved policies & code of conduct
Usually lives with Company Secretary / board records
Signed policy documents, board/committee minutes approving them, website URLs
Anti-bribery / anti-corruption cases & disciplinary action
Usually lives with Legal / Compliance
Anti-bribery register, whistle-blower log, disciplinary-action records
Fines, penalties & settlements (monetary & non-monetary)
Usually lives with Legal / Finance
Regulator orders, penalty challans, settlement agreements, fines ledger
Share of related-party transactions in purchases, sales & loans (openness of business)Core
Usually lives with Finance / audited accounts
RPT register, audited financial statements (RPT note), audit-committee approvals
Sustainable & safe goods and services
R&D and capex on environment- & social-improving products
Usually lives with Finance / R&D
Capex/R&D ledger with project tagging, board notes
Sustainable sourcing % of inputs
Usually lives with Procurement
Procurement policy, supplier sustainability certificates, purchase data
Life-cycle / product-stewardship & reclaim of products/packaging
Usually lives with EHS / Product / Procurement
LCA studies, EPR registration & returns, take-back / recycler records
Employee well-being & safety
Spending on employee well-being as % of revenueCore
Usually lives with HR / Finance payroll
Group-mediclaim policy schedule & premium invoices, staff-welfare ledger, payroll/HRMS well-being extract
Safety incident rate (LTIFR) & fatalitiesCore
Usually lives with EHS / plant safety
Safety incident register, LTIFR working, Form 21 (Factories Act) accident reports, man-hours worked
Health & accident insurance coverage (employees & workers)
Usually lives with HR / Admin
Insurance roster, policy schedules, coverage %, premium invoices
Statutory benefits (PF, ESI, gratuity, maternity/paternity)
Usually lives with HR / Finance
PF & ESIC challans, gratuity actuarial valuation, maternity/paternity registers
Return-to-work & retention after parental leave
Usually lives with HR
Parental-leave register, return-to-work tracking
Stakeholder engagement
Identified stakeholder groups & mode of engagement
Usually lives with Sustainability / CSR
Stakeholder-engagement plan, consultation minutes, grievance logs
Vulnerable & marginalised groups engaged
Usually lives with Sustainability / CSR
Engagement records, needs-assessment reports
Human rights
Wages: minimum-wage & equal-remuneration compliance; % of wages paid to women (gender diversity)Core
Usually lives with HR / Finance payroll
Payroll registers, minimum-wage registers, gender-wise wage split, equal-remuneration working
POSH: sexual-harassment complaints filed, disposed & pending
Usually lives with HR / IC secretary
POSH annual return, IC minutes, complaint register
Human-rights grievances & remediation
Usually lives with HR / Compliance
Grievance-redressal log, remediation records
Environment
GHG emissions Scope 1 & 2 and intensity (GHG footprint)Core
Usually lives with EHS / Energy / Finance
Fuel/diesel invoices, DG-set run logs, DISCOM electricity bills, PPA / I-REC certificates, emission-factor working
Energy consumption & % from renewable sources (energy footprint)Core
Usually lives with Energy manager / EHS
Energy meter logs, PAT / BEE Form-A, renewable PPAs, solar generation reports
Water withdrawal, consumption & discharge intensity (water footprint)Core
Usually lives with EHS / plant
Water meter logs, SPCB consent-to-operate, discharge/effluent monitoring logs, ZLD records
Waste generated, recycled & disposed (circularity)Core
Usually lives with EHS
Hazardous-waste manifests (Form 3 / Form 10), recycler receipts, waste-stream registers
Air emissions (NOx, SOx, PM) & consents
Usually lives with EHS
Stack-monitoring reports, SPCB consent, ambient-air records
Policy advocacy
Trade & industry associations; positions taken on public policy
Usually lives with Corporate affairs / Company Secretary
List of associations, membership records, advocacy submissions
Inclusive growth & equitable development
Input material sourced from MSMEs / small producers & job creation in smaller towns (inclusive development)Core
Usually lives with Procurement / HR
Vendor master with MSME classification (Udyam), purchase-value split, location-wise hiring data
CSR projects & spend
Usually lives with CSR / Finance
CSR ledger, Form CSR-2, project reports & impact assessments, board CSR-committee minutes
Social-impact assessments (SIA) of projects
Usually lives with Sustainability / CSR
SIA reports, R&R records where applicable
Consumer responsibility
Concentration of sales with dealers/trading houses & open consumer complaints (fairness in engaging with customers)Core
Usually lives with Sales / Quality / Customer care
Sales-concentration working, consumer-complaint register (received / pending), product-recall records
Data privacy & cyber-security incidents
Usually lives with IT / Legal
Data-breach register, DPDP-compliance records, incident logs
Product labelling & information disclosures
Usually lives with Quality / Regulatory
Label artwork approvals, regulatory-labelling records
Rows flagged 'BRSR Core' correspond to the nine attributes SEBI designated for reasonable assurance in its 12 Jul 2023 circular. Confirm the exact Core attribute list against that circular's annexure for the client's assurance year. This list is illustrative; the assurer’s own evidence request governs the engagement.
To see which of these your client already has covered, run the free readiness report or collect and attribute the evidence in Collect (Pro).
What BRSR Core assurance actually demands
BRSR Core assurance is where a filing gets tested. The assurer isn't checking whether a number looks plausible, they're asking to see the trail behind it. Understanding what they expect is half the preparation.
Reasonable, not limited
BRSR Core requires reasonable assurance, the higher bar: the assurer gives a positive opinion that the numbers are right. That means more evidence, sampling and testing than a limited-assurance 'nothing came to our attention' review.
Every KPI needs a trail
For each attribute the assurer traces the reported figure back to a source, a meter reading, an invoice, a payroll extract, and to the person who owns it. A number with no document behind it can't be assured.
The glide path
Assurance is phased in by market cap: the top 150 first, widening toward the top 1000. Know which cohort your client is in and which financial year their BRSR Core assurance becomes mandatory.
The standards
Engagements run under ICAI's SSAE 3000 or the international ISAE 3000. The assurer must be independent, so the cleaner and more complete your evidence pack, the fewer queries and the shorter the engagement.
Frequently asked questions
What is BRSR Core?
BRSR Core is the subset of BRSR attributes SEBI designated for assurance, introduced by its circular of 12 July 2023. Those attributes carry an assurance or assessment requirement phased by market-cap cohort, which is why they are the ones to prepare evidence for first.
What evidence does a BRSR Core assurer actually ask for?
Source documents, not spreadsheets: meter readings and utility bills for energy and water, fuel invoices and logs for Scope 1, payroll and HR records for the Principle 3 figures, consent and monitoring reports for pollution data, and board or committee minutes for the governance disclosures. This page lists the expected evidence per KPI, grouped by principle, with where each item usually lives.
Is it an assurance or an assessment?
Either, depending on the client's cohort and year — SEBI's 28 March 2025 circular allows an assessment or an assurance rather than requiring reasonable assurance in every case. Confirm which applies before scoping, because the evidence expectations differ in depth.
Is this the official SEBI evidence list?
No. It is an illustrative, consultant-facing checklist to prepare with. The assurance or assessment provider's own evidence request governs the engagement, and this page says so.
Can I share this checklist with my client?
Yes — download the whole thing as a CSV and hand it over. Giving the client one consolidated list up front is the single biggest reason an assurance engagement runs shorter.