At N. S. Bhargava & Co., we support organizations in strengthening the reliability and credibility of their sustainability disclosures in line with applicable BRSR Core requirements. Our approach combines structured data collection, document review, data validation, on-site verification, and assurance procedures to help organizations establish a reliable foundation for ESG reporting.
We help organizations move beyond basic sustainability disclosures by strengthening the underlying data, documentation, and evidence supporting their reported ESG information. Our approach is designed to make the BRSR Core process structured, transparent, and practical while supporting organizations in meeting applicable regulatory and assurance expectations.
This case study presents our approach to supporting a market leader in the consumer goods, stationery, and art materials manufacturing sector during its BRSR Core assurance engagement for the reporting year 2025–26, covering the review and verification of relevant sustainability information, supporting documentation, and underlying records.
Client Details
- Industry: Manufacturing
- Reporting Year: 2025–26
- Framework: BRSR Core
- Engagement: Reasonable Assurance of BRSR Core Disclosures
Scope of Engagement
The engagement covered the BRSR Core disclosures of the Company for FY 2025–26, comprising 9 BRSR Core attributes and 46 KPIs.
The scope included:
- Review and verification of sustainability data and underlying records.
- Review of supporting documents and calculations.
- Assessment of reporting boundaries, emission factors, conversion factors, and other relevant technical parameters.
- On-site verification of relevant operational information.
- Consistency checks with information disclosed in the Annual Report.
Our Approach
Step 1 – Understanding the Requirements
We began the engagement by understanding the applicable BRSR Core requirements, reporting criteria, and the specific attributes and KPIs covered within the agreed scope. We also developed an understanding of the Company's reporting processes, data systems, and relevant controls to establish the basis for the assurance procedures.
Step 2 – Planning & Risk Assessment
We assessed the reporting areas to identify where inconsistencies and areas requiring greater attention could potentially occur. Based on this assessment, we planned our review and verification procedures with greater focus on areas requiring detailed examination.
This allowed us to follow a risk-based approach rather than applying the same level of review to every area.
Step 3 – Data & Document Collection
A structured data and document requirement list was shared with the client to facilitate the systematic collection of information required for the BRSR Core engagement. The information provided for our review included relevant sustainability and operational data, bills, calculations, policies, certifications, records, and other supporting documents.
The collected information formed the basis for our detailed document review, data validation, and verification procedures while helping establish a clear link between the BRSR Core disclosures and the underlying records supporting the reported information.
Step 4 – Data Review & Validation
The information provided was reviewed against the available supporting records to assess its completeness and consistency. Where applicable, calculations and reported figures were checked or reworked to verify their accuracy.
Our review included:
- Source documents and underlying records
- Sustainability data and calculations
- Energy, water, waste, and emissions information
- Reporting boundaries and relevant emission/conversion factors
- Consistency of reported figures
Where clarification or additional evidence was required, the matter was discussed with the client for further review.
Step 5 – Process Understanding & Site Visit
We interacted with the client to understand how relevant ESG information was generated, recorded, compiled, and reported. This helped us understand the processes behind the reported data rather than relying only on the final figures.
Our team also conducted an on-site visit to understand the Company's operations and verify relevant aspects of the reported information.
The visit included observations relating to:
- Energy consumption and usage
- Water-related activities
- Waste management practices
- Relevant emissions-related activities
- Operational processes
- Relevant records and supporting information
The site visit provided an additional perspective for comparing the reported information with actual operational practices.
Step 6 – BRSR Core Assurance Procedures
Based on the documents collected, data reviewed, underlying records, and observations from the on-site visit, we performed the relevant BRSR Core assurance procedures within the agreed scope of engagement.
The reported information was assessed against the available supporting evidence and underlying records to evaluate its reliability and consistency. The procedures also helped identify inconsistencies, areas requiring clarification, and instances where additional supporting evidence was needed.
Step 7 – Observations & Closure
During the review, we identified areas where additional information, clarification, or supporting evidence was required. These matters were discussed with the client, and the relevant information was reviewed to resolve the identified points.
The final review also considered the information and supporting evidence made available throughout the engagement, helping ensure that identified matters were appropriately addressed before the assurance engagement was finalized.
Step 8 – Final BRSR Core Assurance
Following completion of the planned procedures and evaluation of the evidence obtained, the Independent Practitioners' Reasonable Assurance Report was finalized for the Company's Annual Report for FY 2025–26.
Based on the work performed and evidence obtained, we issued an unmodified reasonable assurance opinion on the Company's BRSR Core disclosures, concluding that they were presented fairly, in all material respects, in accordance with the applicable reporting criteria.
Engagement Highlights
The engagement covered the Company's BRSR Core disclosures across 9 attributes and 46 KPIs, covering key environmental, social, and business-related information.
Our review focused on understanding whether the reported information was supported by appropriate records and evidence. This included:
- Reviewing source documents and supporting records
- Checking relevant calculations and reported figures
- Understanding the processes through which ESG data was generated and maintained
- Reviewing information relating to energy, water, waste, emissions, employee wellbeing, wages, gender, and other applicable indicators
- Conducting an on-site visit to understand actual operations and relevant reporting practices
- Following up on areas where additional clarification or evidence was required
The engagement therefore provided a combined review of reported data, supporting evidence, underlying processes, and actual operational practices rather than relying solely on the information presented in the BRSR.
Value Delivered by NSB & Co.
Through the engagement, NSB & Co. provided greater confidence in the reliability and supporting basis of the Company's BRSR Core disclosures by bringing together data review, evidence verification, calculation checks, process understanding, and on-site observations.
The engagement supported the Company in:
- Building greater confidence in its reported sustainability information.
- Establishing a stronger connection between reported figures and supporting evidence.
- Identifying areas requiring clarification or additional documentation.
- Verifying relevant information against underlying records and operational practices.
- Providing independent reasonable assurance over the applicable BRSR Core disclosures.
- Supporting the Company's Annual Report with an independently assured BRSR Core disclosure.