BRSR Core Assurance Working Paper — Top 1000 Listed Companies
BRSR Core — Independent Reasonable Assurance Working Paper
Engagement: Reasonable assurance over the BRSR Core attributes reported by {{client_name}} (PAN: {{client_pan}}) for the financial year ended {{period_end}}.
Framework: SEBI (LODR) Regulations, Regulation 34(2)(f); BRSR Core annexure; SSAE 3000 (Revised) — Assurance Engagements Other than Audits or Reviews of Historical Financial Information.
1. Scope of Assurance
BRSR Core comprises nine key attributes prescribed by SEBI for mandatory reasonable assurance. The scope of this engagement covers the verification of the underlying data, calculation methodology and disclosures for each of these attributes for {{client_name}} for the year ended {{period_end}}.
2. BRSR Core — Nine Attributes
| # | Attribute | Unit | KPI Disclosed | Source / Evidence | Conclusion |
|---|
| 1 | GHG footprint — Greenhouse gas intensity | tCO2e / ₹ crore revenue | | | |
| 2 | Water footprint — Water withdrawal intensity | kL / ₹ crore revenue | | | |
| 3 | Energy footprint — Total energy consumed intensity | GJ / ₹ crore revenue | | | |
| 4 | Embracing circularity — Plastic waste, e-waste, hazardous waste; resource efficiency / recycled input % | MT, % | | | |
| 5 | Enabling Gender Diversity — % female employees at permanent and Board level; Gross wages paid to female employees as % of total wages | % | | | |
| 6 | Enabling Inclusive Development — Input sourcing from MSMEs / small producers; CSR initiatives in aspirational districts | %, ₹ | | | |
| 7 | Fairness in engaging with customers and suppliers — Number of complaints, % of trainings, due-diligence on suppliers | No., % | | | |
| 8 | Open-ness of business — Median wages of male / female employees; wages paid by gender split | ₹, ratio | | | |
| 9 | Employee well-being and safety — LTIFR, fatalities, retirement benefit coverage %, return-to-work rate, training hours per employee | rate, %, hours | | | |
3. Engagement Acceptance and Independence
- Verified our independence and objectivity in respect of {{client_name}} as per the ICAI Code of Ethics; documented in the independence confirmation working paper.
- Confirmed our team has appropriate competence (sustainability subject-matter expertise + ICAI / IAASB assurance training).
- Engagement letter signed identifying SSAE 3000 (Revised) as the assurance standard, scope, criteria (SEBI BRSR Core), management responsibility, our responsibility and form of our report.
4. Understanding the Entity and Reporting Boundary
- Documented the operational boundary (manufacturing units, offices, warehouses, owned vs leased assets) and the organisational boundary (consolidated vs standalone).
- Verified the consolidation methodology (operational control / financial control / equity share approach).
- Reviewed the materiality assessment performed by management and our independent overlay.
5. Procedures Performed — by Attribute
For each of the nine attributes, our procedures included:
- Walkthroughs of the data-collection process from source meters / HR records / vendor invoices to the final reported KPI.
- Sample testing of underlying source documents — utility bills (energy / water), waste manifests, HR master, payroll, supplier master.
- Recomputation of intensity metrics against audited revenue figures from the financial statements.
- Verification of conversion factors used (e.g. CO2 emission factors from IPCC / GHG Protocol / India's NCAVES).
- Review of management estimates and judgements; sensitivity analysis where material.
- Site visits to a sample of plants and offices for physical verification of meters and records.
- Comparison of the current-year disclosures with prior years and with industry peers for reasonableness.
6. Key Risks and How Addressed
| Risk | How addressed in this engagement |
|---|
| Boundary errors — units omitted / included incorrectly | Reconciled reporting boundary to the consolidated FS scope; verified inclusion/exclusion against ownership/control |
| Estimation bias — emission factors, leakage assumptions | Independently sourced factors; sensitivity at ±10% to assess materiality |
| Restatement of prior periods | Reviewed reasons; confirmed disclosure of restatement and impact |
| Misclassification — Scope 1 vs Scope 2 vs Scope 3 | Tested classification against GHG Protocol categorisation rules |
| Cherry-picked KPIs / selective omission | Verified completeness against the nine SEBI Core attributes — no permission for selective reporting in Core |
7. Conclusion
Based on the procedures performed and evidence obtained, in our opinion the BRSR Core attributes disclosed by {{client_name}} for the year ended {{period_end}} are prepared, in all material respects, in accordance with the criteria specified by SEBI in the BRSR Core framework. Reasonable Assurance obtained.
Place: __________________
Date: 1 July 2026
For {{firm_name}}
Chartered Accountants
Firm Registration No.: {{firm_registration_no}}
_______________________________
{{engagement_partner}}
Partner
Membership No.: {{icai_membership_no}}
UDIN: ____________________
