Guides, stories and insights on BRSR and BRSR Core, carbon accounting, assurance and the frameworks around them — sourced, dated and written to be useful.
BRSR Core is a set of key BRSR indicators under nine attributes — GHG, water and energy footprints, circularity, employee wellbeing and safety, gender diversity, inclusive development, fairness to customers and suppliers, and openness of business — that listed companies must have independently assessed or assured. It applies to the top 500 for FY 2025-26 and the top 1,000 from FY 2026-27.
4 min read
An assessor or assurer tests whether each BRSR Core figure can be supported — by source records, a documented method, named approvals and a trail of every change. It helps to collect evidence with each figure as it is entered, separate who enters from who approves, explain unusual movements, and fix the boundary and factors before year end rather than during fieldwork.
5 min read
Illustrative scenario
An invented example of how a listed cement manufacturer entering the top 500 might get ready for its first BRSR Core reasonable assurance — from scoping in October to a signed statement in July — and the problems a dry run would typically find. The company, people and figures are invented to show the steps.
4 min read
A walkthrough around your sites, frameworks and deadlines — with the evidence and approvals behind every figure.