Independent ESG & BRSR Assurance
BRSR Assurance and ESG assurance give your sustainability disclosures the credibility that investors, lenders and regulators now expect. Consultivo provides independent assurance and assessment of your BRSR Core, ESG and sustainability reports, under the standards your stakeholders recognise, delivered through Consultivo ATTESTA, our evidence-led assurance protocol.
BRSR Assurance and ESG Assurance, in Plain Terms
What you get: an independent assurance statement your investors, lenders and board can rely on, issued under ISAE 3000, AA1000AS or SSAE 3000 through the ATTESTA protocol, with every assured figure traceable back to its source.
From Reporting to Proof
Whatever Standard Your Stakeholders Require, We Can Issue It
ISAE 3000 (Revised) & ISAE 3410
The internationally and domestically recognised standard for assurance of non-financial and ESG information, and the reference point for BRSR. ISAE 3410 adds the specific procedures for greenhouse gas and climate data. We issue independent assurance under both.
ISSA 5000
Effective for periods beginning on or after 15 December 2026, ISSA 5000 becomes the global baseline for sustainability assurance and will replace ISAE 3000 and 3410. Written for competent accountant and non-accountant practitioners alike, and ATTESTA is already built to its structure.
Transition-readyAA1000AS v3
Consultivo is an AccountAbility Licensed Assurance Provider (Licence No. 000-945). A principle-based view built on Inclusivity, Materiality, Responsiveness and Impact, available as Type 1 or Type 2, at a moderate or high level of assurance. See the AA1000 Assurance Standard.
Licence No. 000-945SSAE 3000 (ICAI)
Where a domestic standard is preferred, we also issue assurance aligned to SSAE 3000, including the BRSR Core reasonable assurance attributes.
Consultivo ATTESTA, Evidence-Led Assurance
Our proprietary assurance and assessment protocol. One method, aligned to the global standards, so every engagement carries the same rigour, evidence and impartiality, from BRSR Core to GRI and IFRS S2. Its defining feature is the ATTESTA Evidence Trail, which traces every assured figure from your report back to its source.
The Quality and Ethics Foundation, Always On
Beneath every engagement sits a firm-level System of Quality Management aligned to ISQM 1, the IESBA Code of Ethics and its independence framework, and a mandatory Engagement Quality Review (ISQM 2) by a reviewer outside the team before any statement is issued.
The Four ATTESTA Stages
Acceptance, Independence & Setup
Client acceptance, competence and capacity checks, a documented independence and conflict assessment, and the assurance level agreed in writing.
Acceptance GateScoping, Materiality & Risk
Reporting boundary mapped, context understood, materiality set against the four AccountAbility Principles, effort directed to the highest-risk disclosures.
Evidence, Testing & Evaluation
The Evidence Trail in action: inquiry, inspection, recalculation, re-performance, controls testing and site sampling, with GHG procedures aligned to ISAE 3410.
Conclusion, Independent Review & Reporting
Misstatements aggregated, principle adherence evaluated, then a segregated senior reviewer clears the conclusion before the statement is issued.
Conclusion GateOne Protocol, Every Standard
| Standard | How ATTESTA Delivers It |
|---|---|
| ISAE 3000 (Revised) | The full four-stage workflow, suitable criteria, sufficient appropriate evidence and the prescribed report elements. |
| ISAE 3410 | Stage 3 GHG procedures: quantification, emission and conversion factors, estimation uncertainty and calibration. |
| ISSA 5000 (upcoming) | Architecture built to the ISSA 5000 structure so engagements transition cleanly once it takes effect. |
| AA1000AS v3 | Principle-based materiality across the four AccountAbility Principles; Type 1 or 2, moderate or high. |
| SSAE 3000 (ICAI) | Domestic alignment of scoping, evidence and reporting, including the BRSR Core reasonable assurance attributes. |
| ISQM 1 & 2, IESBA | Always-on foundation: quality management system, acceptance gate and mandatory independent review before issue. |
Assessment or Assurance, We Offer Both
SEBI lets you meet the BRSR Core requirement in one of two ways. We will help you choose the right one before scoping the work. Both run on the ATTESTA protocol, so whichever you pick, the rigour is the same.
Independent Assurance
- What it is
- A formal engagement under a recognised assurance standard, giving an independent conclusion.
- Standard
- ISAE 3000 / 3410 (or AA1000AS / SSAE 3000)
- Level
- Reasonable or limited (AA1000 Type 1/2, moderate/high)
- Best for
- Investor, lender, board or international expectations; higher credibility
Independent Assessment
- What it is
- A third-party assessment under the SEBI-recognised ISF standards, a lighter statutory route.
- Standard
- ISF standards recognised by SEBI
- Level
- As specified by the ISF standard
- Best for
- Baseline SEBI compliance; first-time or maturing reporters
Not sure which you need? Tell us your reporting scope and who relies on it, and we will recommend the right route, assessment or assurance, limited or reasonable.
Your Full Report, or the Indicators That Matter Most
BRSR & BRSR Core
The nine ESG attributes and specified KPIs, and the data behind them.
Environmental
Scope 1, 2 and 3 GHG emissions (ISAE 3410), energy and renewables, water, waste and circularity, air emissions and environmental compliance.
Social
Workforce and diversity data, wages, safety and LTIFR, human rights indicators, grievances, community and supply-chain practices.
Governance
Ethics and bribery, whistle-blower and regulatory cases, data privacy incidents, supplier assessments and ESG governance.
Frameworks: BRSR / BRSR Core, GRI Standards, GHG Protocol, and IFRS S1 & S2.
Reasonable vs Limited Assurance
Where you take the assurance route, it comes at two levels. The right one depends on the confidence your stakeholders need and what your data can currently support.
| Limited Assurance | Reasonable Assurance | |
|---|---|---|
| Confidence | Meaningful, but lower | Higher (not absolute) |
| Procedures | Enquiry, analytical review, risk-based sampling | Control testing, substantive testing, recalculation, wider sampling |
| Conclusion | Negative form ("nothing has come to our attention") | Positive, evidence-based conclusion |
| AA1000 equivalent | Type 1 / moderate | Type 2 / high |
Start where you are. Many organisations begin with limited assurance and move to reasonable assurance as their data matures. We will recommend the level your report can credibly support today, and map the path to a higher one next cycle.
How We Protect the Value of Your Assurance
SEBI's framework requires an assurance or assessment provider to be free of conflict of interest, and the party that helped prepare or fix the data should not be the one verifying it. We treat this as a matter of professional integrity, and ATTESTA builds it in.
Independence by Design
Every engagement passes a documented independence and conflict assessment at the Acceptance Gate, and no statement is issued until a reviewer outside the team clears the Conclusion Gate.
Advisory Kept Separate
Where Consultivo has provided readiness or advisory support, assurance work is scoped, staffed and governed separately to avoid any self-review threat.
Trained, Competent Auditors
Every engagement is delivered by trained, competent auditors assessed under our structured competence framework, spanning data skills, ESG subject matter, auditing technique and the ATTESTA protocol itself.
Preparing for assurance is a separate service. If your data is not yet assurance-ready, our ESG audit and assurance readiness team can help, kept deliberately apart from the independent assurance itself.
Led by the People Who Built the Firm
Consultivo's assurance practice is led by its founder-directors, not handed down. Between them, decades in international verification, quality and sustainability sit behind every engagement, and senior review is built into the ATTESTA protocol.
Practitioners, not theorists. Delivery teams are specialists in the subject matter they assure, from GHG and energy to water, occupational health and safety, human rights and governance, assessed under our structured competence framework.
Saikat Basu
A mechanical engineer who spent 11 years in assurance at Det Norske Veritas (DNV) before co-founding Consultivo, with over three decades across manufacturing, quality and sustainability assurance. He leads the firm's governance, ESG product development and delivery across consulting, audit and training.
Read ProfileMadhabi Guha
Co-founder and Director for sustainable solutions, with deep experience across CSR, social impact, ESG and due diligence for organisations including the IFC, UNICEF, ITC and the Aditya Birla Group. Co-architect of national and international sustainability standards.
Read ProfileFrom Reported Information to Trusted Information
Our independent assurance engagements help organisations strengthen the reliability, traceability and credibility of sustainability disclosures, combining structured evidence review, professional judgement and recognised assurance principles.
Independent assurance of sustainability disclosures
Independent assurance of BRSR disclosures
Independent assurance of ESG and BRSR reporting
What Listed Companies Ask Us
Is BRSR Core assessment or assurance mandatory?
What is the difference between ESG assessment and ESG assurance?
Which assurance standard do you use for BRSR?
Does a Chartered Accountant have to sign BRSR Core assurance?
What are the main categories of assurance?
What are the classifications of external assurance engagements under SSAE 3000?
What are the levels of assurance, ranked by confidence?
Can our ESG consultant also assure our report?
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