# What does the BRSR note on independent assessment under environment tables mean?

Canonical: https://senseible.earth/answers/brsr-independent-assessment-note

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.

- [BRSR reporting](https://senseible.earth/brsr-reporting)
- [BRSR Core: assurance or assessment](https://senseible.earth/answers/brsr-core-assurance-or-assessment-which)
- [What auditors check in GHG assurance](https://senseible.earth/answers/what-auditors-check-in-ghg-assurance)

Sources: [SEBI, updated BRSR format, Annexure II (July 2023)](https://www.sebi.gov.in/sebi_data/commondocs/jul-2023/Annexure_II-Updated-BRSR_p.PDF), [SEBI circular on assurance or assessment of ESG disclosures, 28 March 2025](https://www.sebi.gov.in/legal/circulars/mar-2025/measures-to-facilitate-ease-of-doing-business-with-respect-to-framework-for-assurance-or-assessment-esg-disclosures-for-value-chain-and-introduction-of-voluntary-disclosure-on-green-credits_93102.html)

Last reviewed 2026-11-03.