BatchWise

For SEBI Top 1,000 listed entities + Indian exporters

BRSR & ESG assurance,
coordinated.

BRSR Core Assurance, BRSR Value Chain Verification, EU CBAM Declarations, and Standalone GHG / ISAE 3410. Engagement-based fixed pricing, 72-hour SLA, signed under DSC by an ICAI-registered partner CA firm. You don’t pick the firm; we do — based on industry, independence relative to your statutory auditor, and current capacity.

Engagement-based fixed pricing

Every service has a published price (₹50,000 — ₹75,000 by service). No hourly billing, no scoping-call surprises. The price you see is the price you pay; complex multi-entity engagements are quoted upfront.

DSC-signed by partner CA firms

Every signed report is issued by an ICAI-registered Chartered Accountancy firm under their Certificate of Practice and DSC. Batchwise itself is not a CA firm and never signs reports — we coordinate the engagement; the partner firm owns the assurance opinion.

Methodology published in full

Our partner CA firms apply a published methodology — methodology pages reference SEBI / MCA / ICAI / GHG Protocol / IAASB sources. Every assurance procedure is auditable against documented standards.

4 assurance engagements

All four follow the 72-hour SLA from complete document upload. Pick a service to see scope, methodology, deliverables, and the BRSR Core / value-chain / CBAM / GHG-specific evidence checklist.

BRSR Core Assurance Report

SEBI-mandated reasonable assurance for the Top 1,000 listed entities, focused on the BRSR Core nine attributes.

How it works

Tally / financial extracts + utility records mapped to NGRBC Principles. Independent CA assurance with DSC-signed PDF and XBRL output. 72-hour turnaround.

BRSR Value Chain Verification

Limited assurance for SMEs in the supply chain of Top 1,000 listed entities. Required as part of upstream BRSR reporting.

How it works

Drop-zone ingestion of operational artifacts. AI-mapped emissions and social metrics, CA-signed assurance, delivered as a verification certificate plus XBRL.

EU CBAM Declaration

Carbon Border Adjustment Mechanism quarterly declarations for Indian exporters of steel, cement, aluminum, fertilizers, hydrogen, and electricity.

How it works

Embedded emissions calculated per the EU CBAM methodology using verified operational data. Quarterly XML declaration, ready for the CBAM Transitional Registry.

Standalone GHG / ISAE 3410

Greenhouse gas inventory verified under the ISAE 3410 standard. Required by Western enterprise buyers procuring from Indian IT, BPO, and service exporters.

How it works

Scope 1, 2, and material Scope 3 emissions calculated per the GHG Protocol. Independent assurance under ISAE 3410 with auditor opinion attached.

BRSR Core assurance phase-in — when are you in scope?

Per SEBI Circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 dated 12 July 2023, BRSR Core reasonable assurance applies on a market-cap-rank-based phase-in. Subsequent SEBI circulars (December 2024 Industry Standards, etc.) refine procedural mechanics; the phase-in dates remain.

FYCohortStatus
FY 2023–24Top 150 listed entitiesMandatory (live)
FY 2024–25Top 250 listed entitiesMandatory (live)
FY 2025–26Top 500 listed entitiesMandatory (live)
FY 2026–27Top 1,000 listed entitiesMandatory (final phase)

Per the December 2024 SEBI Industry Standards circular, listed entities may opt for either assessment or assurance of BRSR Core, per the standards developed by the Industry Standards Forum (ISF) in consultation with SEBI. Batchwise coordinates assurance engagements (the higher-rigour path).

How a BRSR Core engagement actually runs

5 phases, 72 hours end-to-end from complete upload. The clock pauses during clarification rounds.

  1. 1

    Onboarding (Day 0)

    You upload Tally exports, utility bills, payroll registers, and policy documents to your secure workspace. Batchwise confirms completeness against the Document Evidence Requirements checklist. Partner CA firm is assigned based on industry and independence.

  2. 2

    Mapping & extraction (Day 0–1)

    Operational data points are mapped to BRSR Core attributes per the published methodology. Entity-specific judgement items (boundary basis, materiality, exclusions) flagged for your CFO / sustainability officer to confirm.

  3. 3

    Assurance procedures (Day 1–2)

    Partner CA firm performs reasonable-assurance procedures under SAE 3000 / ISAE 3410 — recalculation, vouching to source documents, analytical review, sample testing — and documents workpapers per ICAI requirements.

  4. 4

    Report drafting & internal review (Day 2–3)

    Partner firm prepares the draft assurance opinion. Materiality threshold and any qualifications discussed with your team. You can re-perform calculations, supply additional documentation, or accept a qualified opinion — never surprised at signing.

  5. 5

    Signatory & XBRL (Day 3)

    Partner firm signs under DSC. Batchwise generates the matching XBRL instance document for your BSE / NSE filing and packages everything in your dashboard. Workpapers retained by partner firm per ICAI’s seven-year requirement.

Who this is for

Top 150 / 250 / 500 entities — BRSR Core mandatory

Already in the BRSR Core assurance phase-in. Annual engagement aligned with your Annual Report timeline; assured XBRL filed alongside.

Start with: BRSR Core Assurance

Top 1,000 entities — final phase FY 2026–27

Mandatory BRSR filing now; BRSR Core assurance becomes mandatory in FY 2026–27. Workpaper preparation should begin no later than Q2 of that financial year.

Start with: BRSR Core Assurance · Methodology pages

Value-chain SMEs of Top 1,000 entities

Suppliers and customers of listed entities increasingly required to provide BRSR-aligned data. Limited-assurance verification gives your listed-entity buyer the documentation they need.

Start with: BRSR Value Chain Verification

Indian exporters — EU CBAM & ISAE 3410

Exporters of steel, cement, aluminum, fertilizers, hydrogen, and electricity to the EU need quarterly CBAM declarations. IT / BPO / service exporters increasingly need standalone GHG verification under ISAE 3410 for Western enterprise buyers.

Start with: EU CBAM Declaration · Standalone GHG / ISAE 3410

The methodology your engagement follows

Batchwise publishes the methodology that all partner CA firms apply. Every step references published SEBI / MCA / ICAI / GHG Protocol / IAASB guidance — auditable, transparent, version-controlled.

Ready to engage?

Pick a service to start, or book a free 30-minute consultation if you want to discuss your specific phase-in timing, value-chain partner population, or which engagement structure (lead handoff vs subcontracted reseller) suits your indemnity preference.