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Topic hub · Sustainability

ESG and sustainability assurance: BRSR, CSR and green audits

ESG and sustainability assurance is an independent check on non-financial information such as emissions, energy, workforce and governance data. In India it is driven mainly by BRSR reporting for listed companies, CSR rules and customer or regulator requests for green and water audits.

This hub collects CORAA's guides on BRSR, ESG audit versus assurance, ISSA 5000, CSR audit and facility audits, with data checklists and templates.

Each guide states what its facts rest on and what we could not verify. Standards and laws change, so confirm dates and wording against the primary source before relying on them.

Guides

The essential guides: start here.

Compliance · 15 Oct 2026
BRSR Explained: What It Is, Who Files It and How BRSR Core Is Assured
BRSR is SEBI's sustainability report for listed companies. What BRSR Core is, the assurance glide path by year, and who can give the assurance.
Compliance · 16 Oct 2026
ESG Audit vs ESG Assurance: What Each Is and Who Does Them
ESG audit and ESG assurance are not the same. What each means, what SEBI's BRSR Core rules say about assurance providers, and how to choose one.
Audit Standards · 24 Mar 2026
ISSA 5000: The New Global ESG Sustainability Assurance Standard — What CA Firms Need to Know [2026]
IAASB issued ISSA 5000 in November 2024 — the first global sustainability assurance standard. Effective December 2026. Here's what it covers and how it affects Indian audit firms.
Internal Audit · 31 Aug 2026
BRSR and ESG Internal Audit Checklist: Controls, Evidence and FY 2026-27 Readiness
A practical BRSR and ESG internal audit checklist for Indian companies: BRSR Core evidence, ESG data controls, owner mapping, source systems, value chain readiness and audit committee reporting.
Compliance · 16 Oct 2026
CSR Audit and Impact Assessment: What Is Reviewed and What the Rules Ask For
CSR audit checks spending and process. Impact assessment checks results. What Section 135 and Rule 8 ask for, with the Rs 10 crore and Rs 1 crore tests.
Audit Procedures · 15 Oct 2026
Green Audit: What It Covers and Who Asks for One
A green audit reviews how an organisation uses energy, water, waste and land. Learn the scope, who asks for it, who does it and what a finance auditor checks.
All guides on this topic
Free templates and tools

Ready-to-use working papers, no sign-up to look around.

Word template
ESG (Environmental, Social, Governance) Internal Audit Checklist
Tests the internal data-governance controls behind ESG/BRSR disclosures BEFORE they reach an external assurance provider — distinct from the BRSR Core reasonable-assurance engagement itself.
Word template
BRSR Core Assurance Working Paper — Top 1000 Listed Companies
Reasonable-assurance working paper for the nine BRSR Core attributes mandated by SEBI for the Top 1000 listed companies by market capitalisation, applicable from FY 2026-27.
Word template
CSR Compliance Checklist — Section 135
Review applicability, committee, policy, action plan, spending, unspent amounts, impact assessment and reporting.
Word template
Green Audit Data Collection Checklist
Collect energy, water, waste, green cover, transport and procurement data for a green auditor.
Word template
Water Audit Data Collection Checklist
Collect sources, metering, uses, losses, wastewater, quality and cost data for a water audit.
Free tool
CSR section 135 calculator
Work out the CSR amount from your own inputs.
Free tool
Nonconformity tracker
Track findings, due dates and closure.
Frequently asked questions

ESG and sustainability assurance: in plain words.

BRSR is the Business Responsibility and Sustainability Report that SEBI requires listed entities covered by its rules to file. BRSR Core is a subset of key indicators for which assurance is required on a phased basis. Check SEBI's current circulars for who is covered and when. Read more: BRSR explained.
An ESG audit usually checks practices or compliance against criteria, often for internal use. ESG assurance is an independent engagement that gives a stated level of confidence on reported information, under an assurance standard. Read more: ESG audit vs assurance.
ISSA 5000 is the International Auditing and Assurance Standards Board's general requirements standard for sustainability assurance engagements. Check whether and how it has been adopted in India before relying on it. Read more: ISSA 5000 guide.
A green audit typically reviews energy, water, waste, green cover and related practices of a campus or facility. The body asking for it usually sets the format. Read more: Green audit explained.