BRSR Core Assurance is Here: 5 Mistakes India’s Top 1,000 Listed Companies Should Avoid
BRSR is no longer just about reporting what you do. The focus is shifting toward whether your ESG data, processes, controls, and disclosures can stand up to independent assurance.
As highlighted in our latest Conserve Consultants carousel, from FY2026, BRSR Core assurance becomes mandatory for India’s top 1,000 listed companies. This makes BRSR an enterprise-wide governance exercise not simply a Sustainability or Company Secretarial responsibility.
Here are 5 mistakes organisations should address before assurance begins:
01 | Treating BRSR as one team’s job
BRSR Core requires inputs from multiple functions. Without clear ownership, data inconsistencies and delayed sign-offs can follow.
02 | Collecting data without an audit trail
ESG data needs supporting evidence sources, methodologies, boundaries, approvals and calculation files.
03 | Waiting until year-end to find data gaps
Missing records, unsupported inputs and inconsistent methodologies are much harder to fix after year-end. Quarterly validation can help close gaps early.
04 | Assuming existing ESG data is assurance-ready
Tracking energy, water, waste, emissions and workforce data is only part of the equation. Assurance also looks at controls, evidence quality, governance, consistency and reproducibility.
05 | Treating BRSR as compliance, not governance
The real opportunity is to use BRSR to strengthen data governance, internal controls, board oversight and stakeholder confidence.
Prepare early. Assure with confidence.
The organisations that start preparing now can move from a year-end reporting exercise to a more structured, evidence-based and assurance-ready ESG system.
At Conserve Consultants, we support organisations across ESG Advisory, BRSR & BRSR Core Readiness, and Sustainability Reporting.
📩 info@conserveconsultants.com
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Swipe through the carousel to identify the gaps your organisation should address before BRSR Core assurance begins.
