Under SEBI guidelines, listed companies must assess value chain partners that collectively
account for at least 75% of total purchases or sales by value. This primarily includes tier-1 raw material
suppliers, packaging manufacturers, outsourced processors, and downstream logistics providers.
Business Responsibility & Sustainability Reporting (BRSR) Advisory Services
Navigating SEBI’s Mandate with Precision, Transparency, and Strategic Advantage.
As SEBI transforms sustainability disclosures for Indian businesses, BRSR compliance is no longer just a regulatory filing—it is a critical driver of investor confidence, ESG rating performance, and long-term business resilience. At Jwala Risk Consulting, we provide end-to-end BRSR and BRSR Core advisory, helping top-listed companies and supply chain partners structure, verify, and publish SEBI-compliant reports.
What is SEBI BRSR Core and Mandatory Value Chain Assurance?
Business Responsibility and Sustainability Reporting (BRSR) Core is a sub-set of SEBI-mandated Key Performance Indicators (KPIs) requiring reasonable assurance for India’s top listed entities. Beyond standalone corporate footprints, companies must account for Scope 3 emissions and ESG parameters across their value chain partners (top vendors and customers comprising at least 75% of purchases or sales by value).
Stage Roadmap for Scope 3 Value Chain Vendor Audits.
- Vendor Prioritization (75% Spend Analysis):** Segment tier-1 suppliers by annual procurement value to isolate the mandatory reporting threshold under SEBI guidelines.
- Primary Activity Data Collection:** Deploy standardized supplier audit questionnaires capturing fuel use, grid electricity consumption, raw material masses, and logistics ton-kilometers.
- Emission Factor Selection & Allocation:** Apply CPCB/CEA grid factors and life-cycle assessment (LCA) databases to convert supplier activity data into metric tonnes of CO2e.
- Third-Party Pre-Assurance & Verification:** Prepare supplier-level audit trails and data reconciliation registers aligned with ISO 14064-3 and SEBI assurance criteria.
BRSR Core vs. Scope 3 Value Chain: Compliance Matrix
| Regulatory Parameter | BRSR Core Mandate | Scope 3 Value Chain Integration |
|---|---|---|
| Governing Regulator | SEBI (Securities & Exchange Board of India) | SEBI Guidelines & GHG Protocol Corporate Standard |
| Applicability Scope | Top 250 to 1,000 listed entities | Top 75% value-chain suppliers & customers |
| Assurance Requirement | Mandatory Reasonable Assurance | Value chain footprint verification & data audits |
| Core ESG Attributes | 9 ESG metrics (GHG, Water, Waste, Diversity, etc.) | Category 1 (Purchased Goods) & Category 4/9 (Logistics) focus |
| Methodological Standard | SEBI circulars / BRSR Core Framework | ISO 14064-1 / GHG Protocol Scope 3 Guidance |
Why Partner with Jwala Risk Consulting for BRSR?
- Integrated Risk & Technical Expertise: Unlike generic software tools or standalone audit firms, we combine hands-on environmental engineering (audits, carbon accounting, waste management) with corporate risk consulting.
- Audit-Proof Quality: We design data gathering workflows that pass third-party reasonable assurance checks with zero friction.
- Value Chain Specialization: Expert support in onboarding tier-1/tier-2 suppliers and MSMEs into the BRSR Value Chain reporting ambit.
- Cross-Framework Synchronization: Effortlessly map your BRSR report to global frameworks including GRI, CDP, TCFD, SASB, and CSRD.
Who Needs This Service?
- Top 1000 SEBI Listed Entities: Fulfilling mandatory BRSR and BRSR Core reporting and reasonable assurance norms.
- Audit-Proof Quality: We design data gathering workflows that pass third-party reasonable assurance checks with zero friction.
- Pre-IPO & High-Growth Companies: Building institutional ESG capability ahead of public listing.
- Institutional Investors & AIFs: Reviewing target portfolio companies for BRSR alignment.
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Frequently Asked Questions
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1.
Which vendors must be included in a company's BRSR value chain reporting?
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2.
How does an ISO 14064 lead verifier validate Scope 3 emissions?
An accredited lead verifier evaluates emission calculations against ISO 14064-3 criteria by reviewing evidence trails, sampling primary supplier utility invoices, validating emission factor methodologies, and checking calculation logic to identify material discrepancies. -
3.
What is the difference between Scope 1, Scope 2, and Scope 3 emissions?
Scope 1 covers direct GHG emissions from company-owned or controlled sources (e.g., boilers, company vehicles). Scope 2 covers indirect emissions from the generation of purchased electricity, steam, or cooling. Scope 3 covers all other indirect emissions across the upstream and downstream value chain, including purchased goods and services, employee travel, and product end-of-life disposal.
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