What does the BRSR note on independent assessment under environment tables mean?
Under each environment table in Principle 6 of SEBI's updated BRSR format, one note asks whether an external agency carried out an independent assessment, evaluation or assurance of those figures (Y/N), and if yes, its name. The note asks what happened; it does not by itself require one.
Where the note appears
- Essential indicator 1: energy consumption and intensity.
- Essential indicator 3: water withdrawal and consumption.
- Essential indicator 4: water discharge.
- Essential indicator 6: air emissions other than GHG.
- Essential indicator 7: Scope 1 and Scope 2 emissions.
- Essential indicator 9: waste.
- Leadership indicator 1: water in areas of water stress.
- Leadership indicator 2: Scope 3 emissions.
Answer table by table
Say Y only for the tables an external agency actually covered, and name it. If your GHG figures were assured but your water figures were not, the answers differ, and they should.
What is not an external agency
- Your internal audit team.
- The consultant who prepared the figures.
- Software rule checks on your own data.
BRSR Core is separate
Companies in SEBI's BRSR Core glide path must get assurance or an assessment of their Core figures under separate rules. Where that provider covered a table, name them in this note.
One company's eight answers
- Energy: Y, named agency. Scope 1 and 2: Y, named agency.
- Water withdrawal: N. Water discharge: N. Air emissions: N. Waste: N.
- Water in stress areas: N. Scope 3: N.
- Two Ys and six Ns is a complete, honest answer.
What Senseible does here
Senseible's Verified status means rule checks passed against your bills and invoices. It is not an external agency's opinion and does not make this note a Y, but it gives the agency a dated, sourced record to test.
Sources: SEBI, updated BRSR format, Annexure II (July 2023), SEBI circular on assurance or assessment of ESG disclosures, 28 March 2025
Last reviewed 2026-11-03.