Business Responsibility and Sustainability Reporting (BRSR)
March 6, 2025 2025-06-23 13:22Business Responsibility and Sustainability Reporting (BRSR)
Business Responsibility and Sustainability Reporting (BRSR)
Business Responsibility and Sustainability Reporting (BRSR) serves as a vital framework for companies to communicate their performance regarding Environmental, Social, and Governance (ESG) criteria. Required by regulatory bodies, BRSR aligns sustainability efforts with international standards, fostering transparency, accountability, and trust among stakeholders.
In India, the regulatory environment highlights the need for transparent and trustworthy sustainability reporting. The Securities and Exchange Board of India (SEBI) requires the top 1,000 listed companies by market capitalization to adhere to BRSR. IRClass Systems & Solutions Pvt. Ltd. (ISSPL), a leader in assurance services with significant experience in sustainability verification, provides comprehensive Reasonable Assurance Audits for the Core Key Performance Indicators (KPIs) and Limited Assurance Audits for Other Non – Financial KPI’s outlined in the BRSR framework
Scope of Work
IRClass – IRQS provides a thorough Assurance process for the following sustainability metrics:
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Greenhouse Gas (GHG) Emissions
Scope 1, Scope 2, and relevant Scope 3 categories.
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Energy Usage
Renewable and non-renewable energy consumption.
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Water Management
Usage and discharge.
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Waste Management
Generation, treatment, and disposal practices.
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Employee Health & Safety
Metrics such as lost-time injury frequency rate (LTIFR).
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Social Responsibility Initiatives
Impact assessment of CSR efforts.
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Supply Chain & Human Rights
Ethical and sustainable supply chain practices.
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Governance Practices
Risk management, ethics, and compliance structures.
Our Approach

Benefits of BRSR Assurance
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Enhanced Credibility
Demonstrate commitment to accurate and transparent reporting, boosting stakeholder confidence.
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Regulatory Readiness
Achieve seamless compliance with SEBI’s BRSR requirements.
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Strategic Insights
Obtain actionable recommendations to enhance future sustainability initiatives.
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Competitive Edge
Position your organization as a leader in sustainable and responsible business practices.
Why Choose IRClass?
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Unmatched Expertise
Over three decades of excellence in sustainability assurance and data validation.
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Regulatory Compliance
Ensure full adherence to SEBI guidelines while enhancing stakeholder trust.
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Tailored Solutions
Customized audits and actionable insights to meet your specific reporting needs.
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Global Standards Alignment
Assurance aligned with GRI Standards, SEBI guidelines, and leading national and international frameworks.
With IRClass – IRQS as your assurance partner, you gain confidence in presenting credible and transparent BRSR disclosures, including Core KPIs. Our limited and reasonable assurance services ensure your reporting meets regulatory and stakeholder expectations, demonstrating your organization’s commitment to sustainability.
BRSR Assurance Services | Trusted BRSR Report Verification Experts
Get BRSR assurance for your sustainability reporting. Ensure credibility, transparency, and compliance with expert BRSR report verification services.
BRSR assurance verifies the accuracy of ESG disclosures in the Business Responsibility and Sustainability Report. It enhances stakeholder trust by confirming that environmental, social, and governance data meets regulatory and voluntary standards through independent third-party audits.
Business Responsibility and Sustainability Reporting (BRSR) is a disclosure framework mandated by SEBI for the top 1000 listed companies in India. It standardizes ESG reporting by requiring companies to publish data on environmental, social, and governance metrics for transparency, compliance, and stakeholder communication.
Q:What is Business Responsibility and Sustainability Reporting (BRSR)?
A:BRSR is a vital framework for companies to communicate their performance regarding Environmental, Social, and Governance (ESG) criteria. It aims to align sustainability efforts with international standards, fostering transparency, accountability, and trust among stakeholders.
Q:Who is required to comply with BRSR in India?
A:In India, the Securities and Exchange Board of India (SEBI) requires the top 1,000 listed companies by market capitalization to adhere to BRSR.
Q:What types of assurance does IRClass provide for BRSR?
A:IRClass provides comprehensive Reasonable Assurance Audits for the Core Key Performance Indicators (KPIs) and Limited Assurance Audits for Other Non-Financial KPIs outlined in the BRSR framework.
Q:What sustainability metrics are covered in IRClass's BRSR Assurance process?
A:IRClass provides assurance for key sustainability metrics including Greenhouse Gas (GHG) Emissions (Scope 1, Scope 2, and relevant Scope 3 categories), Energy Usage, Water Management, Waste Management, Employee Health & Safety, Social Responsibility Initiatives, Supply Chain & Human Rights, and Governance Practices.
Q:What are the key benefits of obtaining BRSR Assurance?
A:The key benefits of BRSR Assurance include enhanced credibility of your reporting, seamless regulatory readiness with SEBI requirements, strategic insights for future sustainability initiatives, and positioning your organization with a competitive edge in responsible business practices.
Q:How does BRSR Assurance by IRClass ensure regulatory compliance?
A:IRClass, with its significant experience and expertise, ensures full adherence to SEBI guidelines. Their assurance services guarantee that your reporting meets regulatory and stakeholder expectations, demonstrating your organization’s commitment to sustainability.
Q:Does IRClass's BRSR Assurance align with global sustainability standards?
A:Yes, IRClass's assurance services are aligned with global standards such as GRI Standards, in addition to SEBI guidelines and other leading national and international frameworks.
What is the BRSR in auditing?
In auditing, BRSR refers to the assurance process of Business Responsibility and Sustainability Reporting. Auditors independently evaluate ESG disclosures in BRSR reports to ensure accuracy, compliance, and reliability. This process builds investor confidence and aligns corporate reporting with sustainability standards.
BRSR Reporting in India
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