BRSR Core
metrics taken through reasonable assurance
DISCLOSE
Disclose: turning sustainability performance into credible, decision-useful information
Reporting readiness for BRSR / BRSR Core, GRI and SASB, ESG ratings and indices, and preparation for limited or reasonable assurance.
The problem
Why this matters
Disclosure requirements and investor questionnaires keep growing, but the data and narrative are spread across many functions. Reports get written, yet the information is hard to assure, hard to compare and not used for decisions.
What you get
- ESG reporting and disclosure readiness assessment
- BRSR / BRSR Core reporting process and data packs
- GRI and SASB alignment and content index
- ESG ratings and indices gap analysis and improvement plan
- Assurance preparedness review (limited and reasonable)
Approach
How we work on Disclose
Assess the gaps
Compare current reporting with the frameworks that apply to you (BRSR / BRSR Core, GRI and SASB) and with ratings expectations.
Build the process
Set up the reporting process, data packs and narrative ownership with your report owner and business functions.
Prepare for assurance
Test data trails and controls ahead of limited or reasonable assurance, and prioritise improvements for ratings and indices.
Related result
Taking disclosures through assurance and lifting ESG ratings
Large Indian telecom operator · from Shivani's previous in-house and advisory roles
- Challenge
- Annual sustainability disclosures had to stand up to reasonable assurance and to ratings agencies, with data and narrative spread across many functions.
- Approach
- Anchored sustainability disclosures in the Integrated Annual Report with the report owner and business functions, across BRSR and sector ESG metrics. Set up ESG governance, SOPs and data controls (validation, variance analysis, root-cause review).
- Outcome
- Reasonable assurance for BRSR Core metrics and limited assurance for non-core metrics. Ratings milestones included a first-ever ISS ESG Prime status, improved CDP Supplier Engagement and Water Security scores in the 2026 cycle, and a Sustainalytics Low Risk rating maintained.
More related results
~30%
of the group's GRI-linked sustainability disclosures in 2019 drew on the survey
Running a group-wide Social & Environment performance survey across 36 countries
FAQs
Questions about Disclose
Do you provide assurance?
No. We prepare you for assurance. Assurance is carried out by an independent assurance provider, and keeping the two separate protects your report's credibility.
We already publish a BRSR. Why prepare for BRSR Core?
BRSR Core focuses on a set of key indicators that are subject to assurance. Preparation means the data trail, controls and ownership are in place before the assurance provider arrives.
Other pillars: Shape · Strengthen · Cultivate
Next step
Talk to us about Disclose
Start with a 30-minute conversation about where you are today and what would make the biggest difference.