SEBI To Soon Issue Guidelines To Accredit ESG Assessment Providers, Say Sources
The move comes as the regulator seeks to strengthen the implementation of ESG disclosure norms, especially in light of concerns raised by recent violations involving new-age companies.

The Securities and Exchange Board of India is likely to soon release guidelines for accrediting environmental, social and governance assessment providers, according to people familiar with the matter.
The National Accreditation Board for Certification Bodies is likely to be entrusted with the responsibility of accrediting these ESG assessors, the people told NDTV Profit.
The move comes as the regulator seeks to strengthen the implementation of ESG disclosure norms, especially in light of concerns raised by recent violations involving new-age companies.
One of the people quoted above mentioned that while the guidelines to make requisite disclosures are in place, their correct implementation and assessment of what is being disclosed remain a concern.
This regulatory push follows SEBI’s March 2025 circular, which laid down a revised framework for ESG disclosures under the Business Responsibility and Sustainability Reporting (BRSR) Core.
The updated guidelines provided listed companies with the option of opting for either "assessment" or "assurance" of their sustainability reports and mandated such verifications in a phased manner.
One key aspect of SEBI’s approach is to keep the ESG verification process “profession agnostic” and ease compliance for companies and their value chain partners. The circular also deferred mandatory ESG disclosures for value chain partners by a year to reduce the compliance burden, especially on small businesses.
NDTV Profit also reported previously that the regulator's advisory committee on ESG matters is considering aligning the regulator’s disclosure norms with international standards. According to the people in the know, this is being done to have globally aligned ESG reporting norms.
The current business responsibility and sustainability reporting standards are expected to be presented in a new avatar soon, aligning with the International Financial Reporting Standards.