Environmental, Social, and Governance (ESG) reporting has evolved from voluntary corporate social responsibility narratives into rigorously audited statutory disclosures. Under Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 [SEBI (LODR) Regulations], listed entities and their key value-chain partners must provide independent reasonable or limited assurance over Business Responsibility and Sustainability Reporting (BRSR) Core Key Performance Indicators (KPIs). Guided by the Standard on Assurance Engagements (SAE 3410) and the Institute of Chartered Accountants of India (ICAI) Social Audit Standards (SAS 100 to 1600), our multidisciplinary assurance practice validates sustainability data to safeguard corporate reputation, eliminate greenwashing risks, and meet institutional investor expectations.
SEBI (LODR) Regulation 34(2)(f) BRSR Core Assurance
We perform independent assurance over the nine mandatory attributes of SEBI's BRSR Core framework, including Greenhouse Gas (GHG) emissions footprint, water consumption and discharge intensity, waste management and circularity ratios, employee gender diversity, gross wages paid to female employees, health and safety incident rates, and supplier ESG compliance. Our procedures evaluate underlying source data, metering calibration logs, utility bills, and calculation methodologies in accordance with SEBI circulars and statutory guidelines.
Greenhouse Gas (GHG) Accounting & SAE 3410 Standards
In accordance with Standard on Assurance Engagements (SAE 3410 - Assurance Engagements on Greenhouse Gas Statements) and the GHG Protocol, we verify Scope 1 direct emissions, Scope 2 indirect emissions from electricity consumption, and relevant Scope 3 value-chain emissions. Our team validates emission factor selections, organizational boundaries (operational vs financial control), and energy transition assertions to guarantee audit-ready carbon accounting.
Companies Act Section 135 CSR Audits & ICAI Social Audit Standards
Under the Social Audit Standards (SAS 100 to 1600) issued by the Social Audit Standards Board (SASB) of the ICAI, we provide independent verification of corporate social initiatives, Corporate Social Responsibility (CSR) impact assessments under Section 135 of the Companies Act, 2013 read with the CSR Policy Rules, fair remuneration practices, occupational health standards, and ethical vendor governance across tier-1 supplier networks.
