Intermediate
$179
16 hrs
Certificate
2 learners enrolled
Content current as of July 2026
BRSR Core Assurance Practitioner
Master the end-to-end process of conducting assurance engagements on BRSR Core disclosures mandated by SEBI for India's top listed entities. This 16-hour practitioner course covers the regulatory architecture of BRSR Core — including the phased rollout from top-250 to top-1000 companies — and equips you with the technical skills to plan, execute, and report on limited and reasonable assurance engagements under ISAE 3000 (Revised), ISAE 3410, and the corresponding Indian standards SAE 3000 and SAE 3410. You will learn how to assess materiality for ESG data, design sampling strategies for non-financial metrics, evaluate GHG emission calculations, and draft compliant assurance reports that meet SEBI's prescribed disclosure formats. The course includes practical case studies drawn from real-world BRSR filings, covering common errors in Scope 1/2/3 boundary setting, employee diversity data, waste management metrics, and water intensity calculations. Upon completion, you will be prepared to lead BRSR Core assurance engagements with confidence, regulatory precision, and professional rigour.
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What You'll Learn
- Explain the BRSR Core framework, its 9 mandatory KPIs, and the SEBI phased assurance timeline from FY 2023-24 onwards
- Differentiate between limited and reasonable assurance engagements and select the appropriate level for BRSR Core disclosures
- Apply ISAE 3000 (Revised) and Indian SAE 3000/3410 requirements to plan and scope a BRSR Core assurance engagement
- Design materiality thresholds and sampling strategies specifically tailored to ESG and sustainability data
- Execute evidence-gathering procedures including site visits, analytical procedures, and GHG emission verification
- Draft assurance reports with appropriate conclusions, modifications, and emphasis-of-matter paragraphs compliant with SEBI formats
- Identify and address the most common BRSR reporting errors across Scope 1/2/3 emissions, workforce data, and waste metrics
- Navigate ethical requirements, independence considerations, and quality management obligations under the IESBA Code and ISQM 1
Instructor
RSustain Academy Faculty