THE REGULATORY LANDSCAPE
India's mandatory ESG and assurance regime.
SEBI has moved India from voluntary to mandatory BRSR — with phased assurance and value-chain expectations rising every year. ESG Impact helps you stay ahead of the curve.
BRSR — Business Responsibility & Sustainability Report
Mandatory for the top 1,000 listed entities by market capitalisation. Nine principles, leadership and essential indicators.
SEBI ESG Disclosure & ESG Ratings
Regulation of ESG rating providers, scheme-level ESG disclosures and stewardship expectations for mutual funds.
BRSR Core & Reasonable Assurance
Phased reasonable assurance on a core set of KPIs and value-chain disclosure for the top listed entities — assurance readiness now.
Climate & Transition Alignment
Alignment with India's updated NDCs, net-zero by 2070, RBI climate risk guidance and ISSB-aligned investor expectations.

HOW WE HELP
From gap analysis to assured disclosure.
BRSR and BRSR Core readiness and gap assessments
1.
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Scope 1, 2 and material Scope 3 inventory build and assurance prep
3.
Value-chain disclosure design and supplier engagement
4.
Climate scenario analysis aligned to ISSB / TCFD
5.
Board and audit committee briefings — plain English, evidence-led

