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SEBI Introduces Updated BRSR Assurance Guidance for FY26

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

Aditi VermaSenior ESG Compliance Analyst
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. Read our complete guide on BRSR Core Value Chain Assurance.

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Authored by Aditi Verma

Senior ESG Compliance Analyst • Audited for SEBI, GHG Protocol, and ISO 14064 compliance.

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