ESG reporting in India has shifted from disclosure to verification. SEBI's BRSR Core mandates independent assurance of key sustainability metrics, forcing financial-grade rigour, tighter controls, and auditor involvement. Assurance now separates credible companies from the rest, but real value lies in pairing verified numbers with meaningful strategic narrative.
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The article is authored by Hussain Kalolwala, CEO, at Kalolwala & Associates Private Limited

