Independent Assurance of BRSR, ESG & sustainability reports
Move beyond compliance. Consultivo’s independent assurance ensures your sustainability disclosures are accurate, transparent, and ready for global stakeholders.
Build Trust and Transparency
Create value through transparent and impactful BRSR reporting
BRSR Assurance or ESG Assurance stands as a cornerstone in your commitment to ESG and Sustainability disclosures.
Consultivo offers both Reasonable and Limited Assurance, Assessment, and Audit services, ensuring transparency and accountability of your BRSR, Sustainability and ESG Reports.
Types of Assurance Services
Consultivo provides two primary levels of assurance to help organizations enhance the credibility and transparency of their ESG and BRSR disclosures:
1.
BRSR Reasonable Assurance
As a qualified third-party provider, Consultivo Assurance ensures the accuracy and completeness of a company’s disclosures through ESG and BRSR Assurance services.
2.
BRSR Limited Assurance
Limited assurance, in the context of BRSR in India and ESG Report verification, refers to a less in-depth review of a company’s ESG disclosures compared to reasonable assurance.
Comparison between Reasonable vs Limited Assurance
ESG and BRSR Reasonable Assurance
It is not an absolute guarantee, but rather a level of confidence based on sufficient procedures to identify material misstatements.
- BRSR Assurance Scope
- BRSR CORE is a subset of BRSR focusing on a set of key performance indicators (KPIs) across nine ESG attributes (e.g., environment, climate change, community, employee relations, etc.)
- These KPIs are specifically chosen for their relevance to the Indian context and are mandatory for BRSR Reasonable Assurance.
ESG and BRSR Reasonable Assurance
While limited assurance provides some level of assurance on the reported information, it offers a less comprehensive assessment compared to reasonable assurance.
- BRSR Assurance Scope
- Limited assurance focuses on a smaller sample of data and areas within the BRSR report.
- Verification Level
- It involves fewer verification procedures compared to reasonable assurance, providing a lower level of confidence in the conclusions.
- Application
- This type of assurance is typically used when a company is on their process to meet the requirements for reasonable assurance, perhaps due to being new to ESG reporting or having complex data collection processes.
Assurance Frameworks
With a focus on Independent External Assurance of Sustainability Reports, ESG Reports and BRSR, we deliver comprehensive evaluations tailored to your needs, empowering your organisation to drive positive change and sustainable practices.
Methodology & Frameworks
Accountability Assurance Standard (AA1000AS v3)
Designed for sustainability assurance, AA1000AS builds upon ISAE 3000 and integrates the AA1000 Accountability Principles, emphasizing stakeholder inclusivity, materiality, and responsiveness.
SSAE 3000 and SAE 3410
Standard on Assurance Engagements Assurance Engagements on Greenhouse Gas Statements, issued by The Institute of Chartered Accountants of India (ICAI)
ISAE 3000(Revised)
International Framework for Assurance Engagements by IAASB – International Auditing and Assurance Standards Board. This international standard provides the core framework for conducting assurance engagements, including risk assessment, evidence gathering, and reporting.
Our Global Footprint & Experience
- Service provided across 4 continents and 20 countries
- Strong regional expertise in India, the Middle East, and SAARC countries
Consultivo partners in your BRSR journey
Achieve seamless compliance and drive sustainability excellence with Consultivo’s end-to-end BRSR solutions through the technology platform ESGSlate.
Empowering your business to bridge ESG gaps, enhance performance, and lead responsibly in the evolving landscape of sustainability.
Contact Consultivo today to discuss how our BRSR Assurance or ESG Assurance services can help you achieve your ESG and BRSR reporting goals.
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BRSR Reporting
Awaken and transform BRSR into a powerful tool for impact.
Get to know all the elements in your report and how we can help youÂ
Consultivo – The unique experience
Consultivo as an organization has acquired a wealth of knowledge and expertise in numerous multi-location environmental, health & safety, and social projects and ESG efforts; while partnering with its customers in the capacity of an advisor, consultant, assessor, or trainer.
We identify, quantify and prioritize current, contingent, and future ESG and sustainability exposures. Our experience allows us to anticipate issues, enabling them to be proactively addressed before transaction timelines are impacted.
Featured solutions
Unlock sustainable success with Consultivo’s expertise across the value chain.
Consultivo partners in your BRSR journey
- Gap Assessment of BRSR Requirements
- BRSR Planning, Handholding and Implementation Support
- Development of Monitoring Framework
- BRSR Reporting and Communication
- BRSR Peer Industry Benchmarking
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QUALIFICATION, AWARENESS & COMPETENCE BUILDING
Online and Onsite Courses: Use our Training and Capacity Building expertise in Sustainability, CSR, Social Responsibility, and Social Governance.
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About Consultivo
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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Read a few of our stories as we partner organisations as an ESG, Sustainability and People Advisory Consulting Firm.
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Read a few of our stories as we partner organisations as an ESG and Sustainability Due Diligence Audit Firm.
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Curiosity zone
Questions? We have answers.
What are the main categories of assurance?
There are two main categories:
Internal Assurance or Agreed Upon Procedures (AUP):
This involves processes, procedures, and activities conducted within an organization, either by management or third-party consultants, to ensure the effectiveness of operations and the reliability of reporting.
Examples include internal audits, report validation, management reviews, and control self-assessments.
External Assurance:
This involves the evaluation and validation of an organization’s operations, processes, and reporting by an independent third party to enhance credibility and confidence among stakeholders.
What are the classifications of external assurance engagements according to SSAE 3000?
External assurance engagements are classified as follows:
Reasonable Assurance Engagement:
This is akin to an examination engagement, such as a Statutory Audit.
It involves gathering sufficient and appropriate evidence to support an opinion, reducing engagement risk to an acceptably low level.
The practitioner’s conclusion conveys their opinion on the evaluation of the subject matter against criteria, framed positively based on the procedures performed.
Limited Assurance Engagement:
This is comparable to a review engagement, like a Limited Review of quarterly results.
The nature, timing, and extent of procedures performed are limited compared to reasonable assurance but aim to obtain a meaningful level of assurance.
Conclusions are expressed negatively, indicating no indication of incorrectness in the management’s assertion based on the testing performed.
What are the levels of assurance, ranked by confidence?
The levels of assurance, from the lowest to the highest degree of confidence, are as follows:
- Internal Audits/Validation/Agreed upon procedures
- Limited Assurance
- Reasonable Assurance
- Absolute Assurance
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