Name: Paresh P Bora
Country: India

Year: 2026
Volume: Volume-13, Issue-1 (January-June)
Page Number: 8-13
DOI: https://doi.org/10.5281/zenodo.18360363

ABSTRACT
Sustainability reporting and its independent assurance have emerged as central pillars of corporate accountability in the contemporary global economy. In India, the transition from voluntary disclosures to mandatory Environmental, Social, and Governance (ESG) reporting under the Securities and Exchange Board of India’s (SEBI) Business Responsibility and
Sustainability Reporting (BRSR) framework marks a significant regulatory and institutional milestone. As sustainability information increasingly influences investor decisions, regulatory supervision, and stakeholder trust, the credibility of such disclosures has become a matter of critical importance. This study provides an in-depth academic examination of sustainability
audit assurance in India, integrating conceptual foundations, regulatory developments, empirical evidence, corporate case analysis, and professional guidance issued by the Institute of Chartered Accountants of India (ICAI). Drawing upon a detailed review of BRSR disclosures of large Indian listed companies, the paper analyses the extent, scope, and nature
of sustainability assurance practices currently prevalent in India. The study further evaluates methodological challenges, professional competency issues, and independence concerns associated with sustainability assurance engagements. The findings reveal that while India has made substantial progress in standardizing sustainability disclosures, assurance practices
remain uneven, largely voluntary, and constrained by data quality and skill gaps. The paper concludes by proposing policy, professional, and academic recommendations to strengthen sustainability audit assurance and enhance the credibility of ESG reporting in India.

Keywords: Sustainability Audit, ESG Assurance, BRSR, SEBI, ICAI, Non-Financial
Reporting, Corporate Governance, India