GNFZ certification strengthens your BRSR reporting

The sustainability regulatory landscape in India has advanced considerably over the past few years. The leading regulation, Business Responsibility and Sustainability Report (BRSR) was mandated by the Securities and Exchange Board of India (SEBI) for the top 1,000 listed companies. However, meeting its disclosure expectations requires not just intent, but also structured, credible and verifiable data.  

To comply, companies must navigate new frameworks to demonstrate environmental stewardship and responsible business conduct. This is where Global Network for Zero (GNFZ) certification comes in: By aligning with global standards on climate action and emissions reduction, GNFZ certification can significantly enhance the quality, transparency and credibility of BRSR and BRSR Core reporting in India.

As sustainability reporting moves from voluntary to mandatory, companies must go beyond box-ticking. GNFZ certification equips organizations with the tools, data and credibility to meet, and even exceed, the evolving requirements of India’s BRSR framework.

What is GNFZ Certification?

The Global Network for Zero offers a science-based certification that supports organizations in making a credible transition to net zero emissions. GNFZ certification for buildings, businesses and portfolios, goes beyond declarations and assesses companies on:

• Robust emissions accounting (Scope 1, 2 and 3)

• Science-aligned net zero targets

• Clear transition roadmaps with milestones

• Verified carbon offset use (if any)

• Independent third-party validation

What is the BRSR?

FederalThe BRSR framework was developed by SEBI in alignment with the National Guidelines on Responsible Business Conduct (NGRBC). BRSR heralds a new era of corporate responsibility by requiring Indian companies to disclose their performance demonstrating commitment to sustainable business practices. The disclosures under the BRSR framework span across three sections: A, B and C:

1. Section A: General Disclosures

2. Section B: Management & Process Disclosures

3. Section C: Principle-wise Performance

Sections A covers basic company details. Section B covers policies and procedures, unique to each company’s management and governance, that embed and promote the nine principles in practice. Section C covers the organization’s performance against the nine NGRBC principles, using both essential (mandatory) and leadership (optional) indicators.

The nine principles that BRSR is built around, and that GNFZ certification can help with, are:

1. Ethical governance

2. Sustainable and safe goods & services

3. Employee well‑being

4.  Stakeholder responsiveness

5. Promotion of human rights

6.  Environmental protection and restoration

7.  Responsible policy engagement

8.  Inclusive and equitable development

9. Consumer value and responsible engagement

We covered more details in a previous article, you can please refer it here.

BRSR Applicability timeline

• FY 2021‑22: voluntary for top 1,000 listed companies (by market cap)

• FY 2022‑23 onwards: mandatory for top 1,000 listed companies

A further subset, BRSR Core — which covers critical metrics for certain environmental disclosures with mandatory third-party assurance — is rolled out phase‑wise:

• FY 2023‑24: top 150 companies

• FY 2024‑25: top 250

• FY 2025‑26: top 500

•  FY 2026‑27: all top 1,000 companies submit Core with assurance

Wherever you are in this timeline, GNFZ certification can help you collate the data required to confidently report on BRSR.

How GNFZ supports BRSR Reporting

Greenhouse Gas (GHG) emissions and energy use form the core of GNFZ certification and are also the critical metrics surrounding BRSR Core environmental disclosures. So, projects certified under GNFZ have the metrics readily available to report toward BRSR.

Moreover, GNFZ certification supports BRSR reporting in many areas.

GNFZ certification fulfills BRSR Core requirement for assured GHG data through accurate and verified emissions reporting.

• BRSR requires disclosure of Scope 1 and Scope 2 emissions and encourages Scope 3.

• GNFZ-certified organizations already calculate these emissions annually using recognized methodologies such as the GHG Protocol, ensuring BRSR disclosures are complete, accurate and verifiable.

GNFZ certification enables disclosure under BRSR’s Principle 6 (6.6, 6.7) with credible net zero targets.

• BRSR asks companies to report whether they have emissions reduction targets and plans.

• GNFZ Certification mandates science-aligned net zero goals, complementing frameworks like Science-Based Targets initiative (SBTi), giving companies a ready-made foundation for BRSR disclosures on climate commitments.

GNFZ certification strengthens narrative and data around BRSR 6.9 and 6.10 through structured transition plans.

• BRSR encourages companies to share their climate risk mitigation and transition strategies.

• GNFZ requires a detailed Net Zero Transition Plan with interim milestones, governance structures and capital allocation.

GNFZ certification supports responsible offset disclosure (BRSR 6.8) with high-integrity carbon offset use.

• Companies that rely on offsets must disclose them under BRSR.

• GNFZ applies stringent criteria for offset eligibility (e.g., permanence, additionality), ensuring only high-quality, third-party verified offsets are used.

GNFZ certification reduces cost and effort for BRSR Core assurance compliance by aligning with BRSR Core assurance.

• BRSR Core requires third-party assurance for selected disclosures (e.g., GHG emissions, energy use).

• Since GNFZ data is already independently verified, companies can streamline BRSR assurance processes and minimize duplication.

GNFZ Certification: A Natural Fit for BRSR Compliance

To summarize, here’s a snapshot of how GNFZ maps to key BRSR disclosures:

BRSR Element	Covered by GNFZ?
Scope 1 & 2 Emissions	Fully covered and verified
Scope 3 Emissions	Fully covered and verified
Net Zero Targets	Required (science-based)
Transition Plan	Required
Carbon Offsets	Verified, high-quality only
Governance and Board Oversight	Required

GNFZ certification not only helps with regulatory compliance — it enhances investor confidence, boosts stakeholder transparency and signals long-term climate resilience. For Indian companies navigating both domestic and global ESG expectations, this dual alignment is a strategic advantage.

For businesses serious about climate responsibility and regulatory readiness, GNFZ is not just a certification — it’s a strategic asset. Set up a call with the GNFZ team to learn more about how our certification can help your company reach net zero.