Methodology

Primary-source technical references for BRSR assurance and GHG verification.

• CEA Grid Emission Factors by Indian State (CO₂) CEA state-wise CO2 emission factors for Indian grid electricity, FY 2023-24. Used for Scope 2 GHG calculations in BRSR Core and ISAE 3410 engagements. Updated 3 May 2026
• Document Evidence Requirements for BRSR Metrics Acceptable evidence for each BRSR Core KPI: utility bills for energy, payroll registers for workforce, CSR reports, and legal registers. Updated 3 May 2026
• NGRBC Principles to BRSR Metric Mapping The 9 NGRBC Principles mapped to BRSR Core disclosures in Sections A, B, and C. Primary scoping reference for a BRSR Core assurance engagement. Updated 3 May 2026
• Tally Ledger Head to BRSR Data Point Mapping Common Tally ERP ledger heads and the BRSR KPIs they feed. Extraction guide for BRSR Core assurance and value chain verification. Updated 3 May 2026
• XBRL Taxonomy for BRSR — Overview and Sample Tags SEBI requires BRSR in XBRL using the MCA taxonomy. Covers the taxonomy structure, required elements, and sample tags for BRSR Core KPIs. Updated 3 May 2026