GHG verification and ESG assurance readiness: ISO 14064-3, BRSR Core, ISSA 5000 and CDP

SEBI requires BRSR Core data to be assessed or assured, and CDP requires verified data for an A score. VPA India prepares your GHG statement, BRSR Core data and sustainability report for that independent review, so that the verifier or assurance provider finds complete, traceable evidence.

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Who it is for

Listed companies on SEBI's glide path for BRSR Core assessment or assurance
Companies seeking a verified GHG inventory or product carbon footprint
CDP responders aiming for a higher score
Companies whose lenders, investors or customers ask for assured sustainability data

Standards and requirements

ISO 14064-3:2019. The international standard for the verification and validation of greenhouse gas statements at organisation, project and product level; confirmed as current in 2024.
BRSR Core. Assessment or assurance for the top 150 listed companies from FY 2023-24, rising to the top 1,000 in FY 2026-27; an assessment follows standards of the Industry Standards Forum.
ISSA 5000. The International Auditing and Assurance Standards Board's general standard for sustainability assurance engagements, effective for periods beginning on or after 15 December 2026, and designed for both professional accountants and other assurance practitioners.
CDP. Companies must verify the environmental data they report to receive an A score. Accepted standards include ISO 14064-3, ISAE 3000 and ISAE 3410, AA1000AS and ISSA 5000; internal checks and pre-assurance do not count.

What we prepare

The GHG inventory boundary, methods and emission factors, documented for the verifier
A data trail from source records to reported figures, with the internal controls on it
Reconciliations between the figures in your BRSR, CDP response and annual report
Evidence files ready for the provider's sampling, and a register of estimates and assumptions
A draft management representation letter

How we work

Scope. We agree the standard, the level of assurance and the reporting period.
Mock review. We test the data and controls the way the verifier or assurance provider will.
Fix list. You receive findings ranked by risk, with the evidence each one needs.
Evidence pack. We assemble the files the provider will ask for.
Support. We support your team through the provider's review to sign-off.

What you receive

A readiness report with findings ranked by risk
An evidence pack organised by indicator or emission source
A reconciliation of figures across your reports
A timetable for the verification or assurance engagement

Track record

Since January 2008, VPA India has provided consultancy and audit services for carbon credit and corporate sustainability reporting projects, and our founder is a former DOE/VVB lead auditor (SGS SA).

Frequently asked questions

Does pre-assurance count as verification for CDP?

No. CDP does not count internal verification or pre-assurance for scoring; the verification must come from an independent third party under a recognised standard. Our work prepares you for that verification.

Can VPA India provide the verification or assurance itself?

Our service prepares you for the independent verifier or assurance provider, who issues the statement or conclusion. We support your team throughout that engagement.

Can one evidence pack serve BRSR Core and GHG verification?

Much of the data is shared – Scope 1 and 2 emissions, energy and other figures – so we build one evidence pack and map it to each requirement. Each provider still applies its own standard.

When should we start preparing?

Before the reporting year ends, so that gaps in data and controls can be fixed while records are still being created. A mock review two to three months before the provider's fieldwork leaves time to close the findings.

Sources

Securities and Exchange Board of India (SEBI), circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28-Mar-2025 (sebi.gov.in).
CDP, Verification (cdp.net), read 13-Nov-2026.
ISO, ISO 14064-3:2019, Greenhouse gases – Part 3: Specification with guidance for the verification and validation of greenhouse gas statements (iso.org), read 13-Nov-2026.
International Auditing and Assurance Standards Board (IAASB), Understanding International Standard on Sustainability Assurance 5000 (iaasb.org), read 13-Nov-2026.