Overview
Business Responsibility and Sustainability Reporting (BRSR)
Business Responsibility and Sustainability Reporting (BRSR) is a critical framework that enables
companies to disclose performance on Environmental, Social, and Governance (ESG) parameters in
line with global sustainability standards. Mandated by SEBI for the top 1,000 listed companies
in India, BRSR improves transparency, accountability, and trust among investors, customers, and
stakeholders.
IRClass – IRQS, a trusted leader in assurance and certification services, provides independent
ESG verification under the BRSR framework. With proven expertise IRClass-IRQS conducts
Reasonable Assurance for Core Key Performance Indicators (KPIs) and Limited Assurance for other
non-financial KPIs. This ensures compliance, accuracy, and credibility in sustainability
reporting, helping organizations build stakeholder confidence and achieve long-term growth.
Scope of Work
IRClass – IRQS provides independent assurance across ESG metrics ensuring accuracy transparency and compliance with global sustainability standards. Our scope covers:
OUR APPROACH
A Reliable Methodology for Assurance
BENEFITS OF BRSR ASSURANCE
Build Trust, Ensure Transparency
Strengthen credibility and compliance with independent assurance that validates ESG reporting and boosts stakeholder trust.
DOWNLOAD OUR SUSTAINABILITY TRAINING AND ASSURANCE
BROCHURE
Business Responsibility and Sustainability Reporting (BRSR) – Awareness Training
Stay ahead in ESG compliance with our BRSR Awareness Training. This two-day program, delivered
by IRClass – IRQS introduces SEBI's BRSR framework, sector-specific requirements, and the
fundamentals of sustainability reporting. Participants gain insights into global best practices,
understand disclosure obligations, and learn how independent assurance improves transparency,
accountability, and stakeholder trust.
WHY CHOOSE IRCLASS?
Your Trusted Partner for BRSR Assurance and Sustainability
Frequently Asked Questions
BRSR Assurance
BRSR Assurance is an independent verification of a company’s Business Responsibility and Sustainability Report (BRSR). The assurance process validates the accuracy, completeness, and reliability of ESG disclosures made as per SEBI’s BRSR framework.
SEBI has mandated BRSR reporting for the top 1,000 listed companies by market capitalization. While assurance is not yet mandatory, many organisations undergo independent assurance to enhance credibility, meet investor expectations, and prepare for evolving regulatory requirements.
- Strengthens trust with investors and stakeholders
- Enhances transparency and ESG maturity
- Verifies accuracy of reported sustainability data
- Supports risk management and compliance readiness
- Improves the organisation’s sustainability performance over time
The assurance process typically covers:
- Review of policies, KPIs, and disclosures
- Verification of ESG data and evidence
- Interviews and data sampling
- Evaluation against assurance standards (e.g., ISAE 3000)
- Issuance of an independent assurance statement
IRQS conducts BRSR Assurance in line with globally recognized assurance standards such as:
- ISAE 3000 (Revised) – Assurance over non-financial information
- AA1000AS v3 – ESG performance evaluation This ensures credibility, consistency, and global acceptance.
The timeline depends on the size of the organisation, number of locations, complexity of ESG data, and readiness of documentation. Typically, the assurance process takes 4–8 weeks.
You may need to provide:
- BRSR report (draft or final)
- ESG-related policies, procedures, and KPIs
- ESG-related policies, procedures, and KPIs
- Data sheets, performance metrics, and supporting records
- Evidence of stakeholder engagement
No. As an accredited and independent assessment body, IRQS does not provide consultancy or implementation services. Our role is limited to assurance, evaluation, and independent verification.
Yes. Many unlisted organisations voluntarily opt for BRSR Assurance to enhance investor confidence, prepare for future regulatory expectations, and strengthen their ESG performance.
You will receive a formal Independent Assurance Statement, including:
- Scope and methodology used
- Level of assurance (limited or reasonable)
- Verified disclosures and observations
- Materiality assessment review
- Improvement opportunities
You can request a quote by submitting your company details, scope, and report size on the IRQS website. Our team will evaluate the scope and share a customised proposal.
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