BRSR & BRSR Core Reporting Services for India’s Top 1000 Listed Companies
From gap assessment and ESG data readiness to assurance-ready reporting and XBRL filing, Consultivo helps listed companies meet SEBI BRSR requirements with confidence.
BRSR Core reasonable assurance reaches the top 1000 listed entities from FY 2026-27. If you are in that cohort, this is the year to get audit-ready.
BRSR disclosure readiness
76% of principles mapped to evidence
<xbrl/>XBRL filing ready- IFCApproved by IFC (World Bank Group)
- AA1000Licensed assurance provider
- 1,000+Assignments delivered
- 22+Countries
BRSR Is No Longer a Form to Fill. It Is Data You Have to Defend.
The move from BRR to BRSR turned a narrative into a numbers exercise. BRSR Core went further, holding those numbers to the same confidence an assurer applies to a financial audit.
The hard part is rarely the writing. BRSR compliance now turns on collecting accurate, verifiable data across sites and functions, defining every KPI the same way twice, and holding an evidence trail that survives scrutiny. That is where reports slip, and where ESG ratings and investor confidence are won or lost.
- Multi-site data collection
- Consistent KPI definitions
- Audit-ready evidence trail
- Reasonable assurance readiness
Two Reports, One Data Foundation
Full BRSR covers a wide set of disclosures across nine principles, filed within your annual report.
BRSR Core is a subset of nine ESG attributes that must pass reasonable assurance. Get the data foundation right, and both come from the same source of truth.
End to End BRSR Reporting, From Gap to Filed Report
Our BRSR reporting services carry you across the whole journey, from BRSR applicability to a filed report. Engage the full ladder or the single rung you need.
BRSR Applicability and Scoping
Confirm your cohort, timeline and whether BRSR Core assurance applies to you this year.
BRSR Gap Assessment
Benchmark current disclosures against SEBI's format and the nine principles, and find the gaps before an assurer does.
Data Readiness and Validation
Set up collection across sites, HR, procurement, environment and finance. KPI definitions, data validation and an evidence trail that holds.
Report Preparation
Draft Sections A, B and C, with essential and leadership indicators, ready for BRSR filing in XBRL and publication.
Peer Benchmarking
Position your disclosures against sector peers so the report reads as leadership, not box-ticking.
BRSR Core Readiness
Reports Built to Survive Assurance, Not Just to Be Filed
Four things most BRSR providers cannot offer, together on one engagement.
IFC (World Bank Group) Approved
An IFC-approved advisor, so your disclosures are built to the standard investors and lenders already trust. Very few Indian BRSR firms carry a development-finance credential.
We Know What the Auditor Will Ask
We are a licensed AA1000 assurance provider. We build reports to survive reasonable assurance because we run those tests ourselves. To keep assurance independent, a separate team handles the engagement.
Powered by ESGSlate
ESGSlate takes the pain out of collecting and validating data across sites, defining KPIs and holding the evidence trail. Your team focuses on the business, not the spreadsheet.
The Full ESG Journey, One Team
From materiality and strategy to reporting, training and assurance, one team carries your ESG journey. BRSR becomes a managed stage, not an annual scramble.
The Nine Principles, Sections A, B and C, Handled
BRSR runs on the nine principles (the BRSR 9 principles) of the National Guidelines on Responsible Business Conduct (NGRBC), disclosed across three structured sections. We keep you aligned with SEBI's BRSR guidelines, so your team does not have to.
- P1Ethics, transparency and accountability
- P2Safe and sustainable goods and services
- P3Wellbeing of employees
- P4Stakeholder interests and responsiveness
- P5Respect for human rights
- P6Protection of the environment
- P7Responsible public policy advocacy
- P8Inclusive growth and equitable development
- P9Responsible engagement with consumers
Your BRSR Journey With Us
A clear path from first assessment to a filed report an assurer can sign.
Assess
Applicability check and gap assessment against SEBI's format.
Build
Data systems, KPI definitions and the evidence trail across sites.
Draft
Sections A, B and C, with essential and leadership indicators.
Benchmark
Position disclosures against sector peers for a stronger story.
File and Ready
XBRL filing and BRSR Core readiness, set up for assurance.
BRSR Core Is Coming to the Top 1000. Get Audit-Ready Now.
BRSR Core takes nine ESG attributes and holds them to reasonable assurance, the same confidence level as a financial audit. Reasonable assurance rewards early preparation, because it tests source evidence, not just totals.
- FY 2023-24Top 150listed entities
- FY 2024-25Top 250listed entities
- FY 2025-26Top 500listed entities
- FY 2026-27Top 1000listed entitiesAct now
We map your Core attributes, close the data gaps, and hand you a report an assurer can sign. When you are ready for the assurance itself, our independent assurance team takes over.
Trusted Across Sectors and Borders
Trusted for BRSR reporting in India and across 22+ countries, with deep experience running ESG and EHS data programmes across multi-location operations, the exact place BRSR requirements tend to break.
Co-author of the CII-Consultivo ESG Readiness study, so our advice is grounded in how Indian companies actually perform.
Working fluency across the standards, codes and guidelines that BRSR maps to, from GRI and SASB to ISSB.
See how disclosure connects to the ground in our Knowledge Bank piece, From Audit to Disclosure.
A Better BRSR Report Pays Back
Done well, BRSR is not a cost of listing. It is an asset.
Stronger ESG Ratings
Structured, verifiable data gives rating agencies what they need to score you fairly, and to score you higher.
Easier Access to Capital
Investor and lender-grade disclosures open doors with the very audiences a BRSR report is written for.
A De-Risked Next Year
A defensible evidence base makes every future filing faster, cheaper and far less stressful.
BRSR Reporting FAQs
Is BRSR mandatory, and does it apply to my company?
BRSR is mandatory for the top 1000 listed entities in India by market capitalisation, calculated as on 31 March each year. Companies below that threshold may report voluntarily. We confirm your cohort and timeline as the first step of every engagement.
What is the difference between BRSR and BRSR Core?
The full BRSR is a wide set of disclosures across nine principles. BRSR Core is a subset of nine ESG attributes that must undergo reasonable assurance, the same confidence level as a financial audit. Core is stricter, so its data needs a stronger evidence trail.
When does BRSR Core reasonable assurance apply to the top 1000?
SEBI has phased BRSR Core assurance in by market capitalisation: top 150 from FY 2023-24, top 250 from FY 2024-25, top 500 from FY 2025-26, and the top 1000 from FY 2026-27.
We are filing BRSR for the first time. Where do we start?
We start with an applicability check and a gap assessment against SEBI's format, then set up data collection and KPI definitions before any drafting begins. First-time filers usually gain the most from getting the data foundation right early.
Can our BRSR data be integrated with our annual report and frameworks like GRI, SASB and ISSB?
Yes. BRSR is filed within your annual report and maps to GRI, SASB, TCFD and ISSB concepts, so a single validated data set can serve multiple frameworks. We structure the data to be reused, not rebuilt.
Do you also provide the independent assurance?
Yes, through our independent assurance team, as a licensed AA1000 assurance provider. To keep assurance genuinely independent, the report preparation and the assurance engagement are run by separate teams.
How long does a BRSR reporting engagement take?
It depends on your data maturity, the number of sites and whether BRSR Core assurance applies. A first-year engagement with fresh data systems takes longer than a repeat filing. We give a clear timeline after the gap assessment.
What drives the cost and effort of a BRSR engagement?
The main drivers are how mature your ESG data is, how many sites and functions feed it, and whether BRSR Core assurance is in scope this year. Better data upfront lowers both cost and risk later.
Looking for the basics, such as the BRSR full form and format? Read BRSR reporting explained.
BRSR Insights From Our Experts
Practical reading on BRSR, BRSR Core assurance and materiality, written for sustainability, finance and compliance teams.
BRSR in India: Full Form, Applicability and 2026 Guide
Applicability, the nine principles, assurance requirements and a step-by-step preparation roadmap.
Unlocking BRSR Reasonable Assurance: Explained for Every Business Leader
What reasonable assurance means, how it differs from limited assurance, and how to choose an independent provider.
Materiality in ESG: Why It Matters for Your Business
Impact, financial and double materiality, how GRI and ESRS differ, and what the 2026 changes mean.
Consultivo Is One of the Leading ESG Consultants in India
An Advisory, Research, Audit & Training organisation helping global businesses in the areas of Sustainability, Business Excellence & Risk Management both at the strategic and operational levels.
Major service verticals include Safety, Sustainability, Environment & Energy, CSR, Management Systems, Organisational Development and Human Capital Development. Consultivo works with 100+ National and International Sustainability related codes, standards and guidelines.
Apart from Independent External Assurance, as a leading ESG Consultant based in India, Consultivo offers ESG Materiality Assessment and Strategy Consulting, ESG Implementation Handholding, Stakeholder Mapping and Engagement, ESG, Sustainability and BRSR Report Preparation and ESG Report Design.
Consultivo Academy offers training and capacity building services both in conventional and new age e-learning platforms.
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Talk to a BRSR Specialist
Tell us a little about your company. We’ll review your BRSR position and reply with next steps.
- IFC-approved and AA1000 licensed
- Trusted by listed companies for ESG, BRSR and sustainability reporting
