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COUNTRY · INDIA

ESG, BRSR and assurance-ready disclosure — for India's listed issuers.

BRSR, BRSR Core assurance, value-chain disclosure and ISSB alignment — senior-led delivery for boards and audit committees.

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.

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HOW WE HELP

From gap analysis to assured disclosure.

BRSR and BRSR Core readiness and gap assessments

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Scope 1, 2 and material Scope 3 inventory build and assurance prep

3.

Value-chain disclosure design and supplier engagement

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Climate scenario analysis aligned to ISSB / TCFD

5.

Board and audit committee briefings — plain English, evidence-led

Operating in India? Make BRSR your competitive edge.

A 30-minute call with a senior partner — BRSR, assurance, ISSB alignment.

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