Compliance Guide · Reporting
BRSR Core: an evidence preparation guide
Map reporting requirements to data owners, calculations and supporting evidence before assessment or assurance.
Confirm the reporting scope
Check the current SEBI material against the entity's reporting year and applicable scope. Distinguish BRSR, BRSR Core and value-chain reporting. Do not assume that an old description of mandatory assurance or value-chain obligations remains current. Record the basis for the scope decision and have the reporting owner approve it.
Build a metric-level evidence matrix
For each applicable metric, record the definition, reporting boundary, data source, unit, calculation, responsible owner and reviewer. Retain source evidence alongside the calculation version. Investigate changes in organisation boundaries, estimation methods and restated prior-period figures so that a reviewer can reproduce the number.
Plan the review before sign-off
Use a dry run to identify unsupported metrics and inconsistent narratives. Resolve gaps with the business owners rather than substituting a polished description for missing evidence. Keep preparation and independent assessment or assurance roles clearly scoped, and evaluate independence requirements before appointing a provider.