SEBI Introduces Updated BRSR Assurance Guidance for FY26

Latest regulatory circular outlines streamlined assurance frameworks for value chain ESG parameters.

AtmoGrade NewsroomCompliance Desk

Updated: July 20, 2026

3 min read

The Securities and Exchange Board of India (SEBI) has released updated procedural guidelines for reasonable assurance under the Business Responsibility & Sustainability Reporting (BRSR) Core framework.

What Changed?

The update provides standardized reporting templates for Scope 3 emissions reporting across key value-chain partners, clarifying sampling methodologies for multi-facility audits.

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