In FY 2026-27, BRSR Core assurance is mandatory for all top 1000 listed companies in India. This means auditors have to trace every ESG metric back to source documents, test the calculation methodology, and evaluate whether internal controls can reproduce that data reliably, just like financial audits. Companies in the earlier phases \(top 150, 250, 500\) have already been through a few cycles of this. A pattern worth noting is that assurance readiness has less to do with sustainability performance and more to do with where the underlying data lives, who owns it, and whether it’s traceable. This blog is worth a read if you’re in the FY 2026-27 cohort and haven’t mapped out what “reasonable assurance” will actually require of your team.
Read now: https://hubs.la/Q04p-t4b0
ESG BRSR BRSRCore ReasonableAssurance ComplianceLeadership ESGCompliance SEBI SustainabilityReporting ComplianceAutomation ESGIndia CorporateGovernance IndianManufacturing GreenCompliance
