Where financial rigour
meets ESG excellence.
ESG is no longer a reporting exercise. It is a governance function — one that requires the same rigour as a financial audit. We are the rare practice that combines a practising Chartered Accountant qualified to sign third-party assurance with a certified ESG specialist who has built frameworks for companies across manufacturing, healthcare, logistics, and services.
BRSR is mandatory. Assurance
is next. Are you ready?
Listed companies mandated for BRSR reporting by SEBI
Companies now required for BRSR Core with third-party assurance
Global ESG disclosure standards now adopted across major markets
The question for Indian companies is no longer whether to report ESG. It is whether your ESG report can withstand scrutiny — from regulators, investors, and rating agencies who are raising the bar on evidence, governance, and independent assurance.
Most ESG firms can prepare reports.
Very few can assure them.
CA-Signed BRSR Assurance
SEBI mandates that BRSR Core assurance be provided by an independent registered entity. Our practice is CA-led — which means we can provide the formal third-party assurance statement that your listed company needs, signed by a practising FCA. This is not a service most ESG consultancies can offer.
Audit-Grade ESG Data Review
CA-grade internal review of your ESG data before disclosure — ensuring accuracy, consistency, and defensibility. The same discipline applied to financial statements, now applied to your sustainability numbers. For boards and audit committees who need to sign off on ESG disclosures with confidence.
Carbon Accounting Rigour
GHG Protocol and ISO 14064 accounting requires the same discipline as financial accounting. Our team brings both — technical carbon inventory methodology and CA-grade numerical accuracy — for Scope 1, Scope 2, and relevant Scope 3 inventories that can support Net Zero commitments.
Technical Framework Mastery
Deep operational experience across GRI, BRSR, BRSR Core, ISSB, SASB, EcoVadis, CDP, TCFD, and SDG alignment — not just familiarity but delivery experience across manufacturing, logistics, healthcare, utilities, and services sectors in India and internationally.
Everything you need for
credible ESG disclosure
BRSR Reporting & Assurance
End-to-end BRSR and BRSR Core preparation, disclosure management, and CA-signed third-party assurance for SEBI-mandated companies.
GRI Standards Reporting
Comprehensive GRI disclosure aligned with the latest GRI Universal Standards and topic standards — covering economic, environmental, and social impacts.
ISSB / IFRS S1 & S2 Alignment
Climate and sustainability-related financial disclosures aligned with ISSB standards — preparing your organisation for the emerging global baseline.
Carbon Accounting
GHG Protocol and ISO 14064 compliant Scope 1, Scope 2, and Scope 3 greenhouse gas inventories — with CA-grade accuracy and audit trail.
Net Zero Strategy & Roadmap
Science-based target setting, decarbonisation pathway design, and credible Net Zero commitments aligned with SBTi frameworks and investor expectations.
Materiality & Double Materiality Assessment
Stakeholder-informed materiality processes identifying issues material to financial performance (single) and impact on people and planet (double).
ESG Governance & Policy Advisory
Board-level ESG governance design, ESG policy frameworks, committee mandates, and integration with existing risk and compliance structures.
EcoVadis Assessment Support
Guided EcoVadis response preparation and score improvement — including gap analysis, evidence collation, and improvement roadmaps. Track record of 50%+ score improvements.
CDP Disclosure Management
CDP Climate, Water, and Forests questionnaire management — data collection, response drafting, and alignment with investor expectations.
ESG Target Setting & KPI Development
Measurable ESG targets aligned with organisational priorities, regulatory expectations, and global benchmarks — with tracking frameworks built in.
SASB Industry Standards
Sector-specific ESG disclosure aligned with SASB standards — particularly valuable for organisations targeting US or international investor audiences.
ESG Analytics & Benchmarking
Peer benchmarking, ESG performance gap analysis, and rating agency feedback interpretation — turning data into strategic intelligence for leadership.
Every major ESG standard.
One integrated team.
Sustainability Reporting
Climate & Carbon
Ratings & Disclosures
SDGs & Additional Frameworks
BRSR is not
just a report.
Business Responsibility and Sustainability Reporting has become India's most significant corporate disclosure mandate since the Companies Act. The top 1000 listed companies are required. BRSR Core — with its rigorous 49 KPIs and mandatory third-party assurance — is already required for the top 150.
The rest of the listed universe is watching. And the assurance mandate will expand. The question is whether your organisation will respond reactively to each deadline, or build the systems now that make every future BRSR cycle manageable.
What we provide for BRSR
- ✓Full BRSR and BRSR Core disclosure preparation
- ✓CA-signed third-party assurance statements
- ✓Data collection frameworks & stakeholder engagement
- ✓Gap analysis against SEBI requirements
- ✓Supply chain & Scope 3 data management
- ✓Executive readiness workshops for board & leadership
Why a CA matters for BRSR
SEBI requires BRSR Core assurance by an independent registered entity. A practising CA is legally recognised to provide this — the same standing as for financial statement audits. Most ESG consulting firms are not qualified to sign assurance statements. We are.
Expert-led. CA-backed.
Results you can measure.
Supported by Chartered Accountants. All ESG engagements at Social Sutra are backed by practising Chartered Accountants — ensuring audit-grade accuracy, BRSR third-party assurance capability, and CA-signed disclosures wherever required by regulation.
