BRSR compliance, held through the year · Mitochondria
BRSR compliance · SEBI Regulation 34(2)(f)

BRSR filing, without the annual scramble.

Chaperone holds your ESG evidence through the year and flags what is missing while it can still be retrieved. BRSR Close then drafts the disclosure across all nine principles, with your team approving every figure. One representative, in conversation, completes the filing. The system carries the format, the arithmetic and the trail. The last-quarter scramble becomes review and sign-off.

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Evidence status
FY 2026-27
A
M
J
J
A
S
O
N
D
J
F
M
Unit 1 · Electricity
Unit 2 · Electricity
Plant 1 · Water
Plant 2 · Diesel
Branches (41) · Water
Raised this week
Unit 2, April electricity not received, 41 days open. Branches (41) have no water metering, so the agreed benchmark basis applies.
148 of 168 expected records held, nine months closed.
Held
Raised
Not yet due
No manual data entry · Gaps raised the same day Judgement built in · Assurance-ready by default

Built in consultation with, and validated by, a leading ESG and climate-reporting advisory, part of an established audit and advisory firm that provides BRSR assurance to listed companies.

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Run this page past your assistant. We have framed an opening question; the conversation is yours.

One system carries the filing, from first bill to final disclosure.

Chaperone collects and checks the evidence as the year runs. BRSR Close drafts the disclosure from what it holds. By the time the filing window opens, most of the disclosure is already drafted.

THROUGH THE YEAR CHAPERONE Holds and checks the evidence Electricity · Unit 2 Water · Plant 1 Diesel log · Plant 2 HR export · FY Waste manifest Outstanding · Apr EXPECTED THIS YEAR Anything expected and not received is flagged, while the record can still be retrieved. AT THE FILING WINDOW BRSR CLOSE Drafts the disclosure P1 Integrity P2 Products P3 Employees P4 Stakeholders P5 Human rights P6 Environment P7 Policy P8 Inclusion P9 Consumers In conversation with your nominated representative, who approves each step. TWO WAYS OUT FOR YOUR ASSURANCE PROVIDER Audit-ready, human-readable. Every value carries its source. Traceable end to end. FOR THE EXCHANGE Submission-ready, in SEBI taxonomy. Aligned to the BRSR template. Final validation via the exchange utility.
Through the year
Chaperone
Holds and checks the evidence. Documents are read and placed against the site and period they belong to. Anything expected and not received is flagged, while the record can still be retrieved.
At the filing window
BRSR Close
Drafts the disclosure. All nine principles, in conversation with your nominated representative, who approves each step.
Two ways out
For your assurance provider
Audit-ready, human-readable. Every value carries its source. Traceable end to end.
For the exchange
Submission-ready, in SEBI taxonomy. Aligned to the BRSR template. Final validation via the exchange utility.

This is the year the assurance glide path reaches everyone in scope.

1,000
listed companies by market capitalisation in scope for mandatory BRSR filing, with rank fixed at 31 March each year.
SEBI mandate, in effect since FY 2022-23
2026-27
the year BRSR Core assurance or assessment reaches the full top 1,000, having begun with the top 150 in FY 2023-24.
SEBI Circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, 12 July 2023
Reasonable
the level of assurance BRSR Core requires on nine ESG attributes, a higher bar than the limited assurance the EU's CSRD initially sets.
SEBI framework on BRSR Core, assurance specifications
75%
of purchases and sales by value disclosable through value chain partners contributing 2% or more individually.
SEBI master circular, as amended December 2024

Most of a filing is assembly.

A BRSR filing is a judgement exercise, and most of its hours go to collection: gathering records, chasing what did not arrive, reconciling what did. The parts that need expertise get whatever time is left. Holding the evidence through the year moves that balance.

Same day
A query goes back while the record is still on someone's desk, not a quarter later.
Today: weeks per correction round trip
One
Person in the conversation. The format, the mapping and the arithmetic are carried by the system.
Today: a team, a template, and a chase
Counted
Every expected record, visible. What is missing is a number, not a feeling.
Today: absence surfaces at year-end
Once
Estimation bases and approvals recorded, then inherited by every later cycle.
Today: renegotiated every year
TODAY The hours in a filing ASSEMBLY Advisory what it is for WITH MITOCHONDRIA The same hours Advisory and strategy Emission boundaries, estimation bases, what a figure means and whether it will hold up. JUDGEMENT Scope and set up Collect and chase Clean and reconcile Draft and review Advisory and strategy
Today
Assembly takes the hours. Collecting and chasing records, then cleaning and reconciling what comes back, occupy the bulk of the time. The parts that need expertise get whatever is left.
With Mitochondria
Judgement
The same hours, better spent. Collection and reconciliation contract. Emission boundaries, estimation bases and what the figures mean expand to fill the time.

Illustrative of where effort concentrates in a BRSR filing, drawn from how the work is commonly described. Proportions are not a measured benchmark and will differ by footprint and scope.

And it compounds. Provenance is produced as each figure is made, which is what reasonable assurance tests. The profile, the bases and the approvals then carry into every later cycle, so the work reduces year on year.

Chaperone

An AI compliance manager for ESG evidence.

Chaperone reads documents where they arrive, places each record against the site and period it belongs to, and knows what has not come in. It runs continuously, all year.

01
Reads what arrives, as it arrives.
Utility bills, fuel logs, waste manifests, HR exports. Any format, any language.
02
Places each record where it belongs.
One drop point. The system determines site, period and disclosure line, and keeps the file linked to the figure.
03
Knows what is still outstanding.
The register holds what each site owes each month. Anything expected and absent is raised in time.
04
Settles estimation in advance.
Benchmarks, assumptions and approvals are recorded once, then applied every period.

Scope. Chaperone works the document-heavy sections, where Principle 6 carries most of a filing's load. Narrative and policy disclosures are answered directly in conversation.

BRSR Close

The disclosure, drafted in conversation.

BRSR Close works through all nine principles with your nominated representative, drafting from the evidence Chaperone already holds and asking only for what the documents cannot answer.

01
Drafts from what is already held.
Values are extracted, converted, consolidated and placed. Your representative reviews and confirms.
02
Asks before it assumes.
Qualifying questions come first. Estimates are labelled, and carry the standard they rest on.
03
Shows the form at each gate.
The filled disclosure renders for review at every gate, well before anything is final.
04
Carries the thread forward.
Sessions resume where they stopped. The next cycle opens with what has changed.

Who holds the pen. The system carries the template, the conversions and the cross-references. Your representative carries the judgement, and the filing remains the company's.

How a figure gets made.

From a demonstration session: a site with no water meter, and a figure that cannot be read off a bill.

Session · Principle 6 · Water
You
We have 4 factories with 45 engineers each. What is our water consumption?
Agent
To estimate this accurately I need to confirm three points first.
  1. Are bathing or shower facilities available for the engineers?
  2. Is the water used only for domestic purposes such as drinking, sanitation and cleaning, or also in industrial processes, cooling or manufacturing?
  3. Do you have meter readings or tanker supply logs, or shall I proceed on benchmark data under IS 1172:1993 (Reaffirmed 2021), Code of basic requirements for water supply, drainage and sanitation?
You
No bathing or shower, domestic only, and no meter readings.
Agent
That fits the domestic-use benchmark under IS 1172:1993 (Reaffirmed 2021). For a workplace without bathing facilities the standard allows 45 litres per person per day.

→ 4 factories × 45 engineers = 180 people
→ 8.1 kilolitres per day
→ approximately 2,958 kilolitres per year, at full-time operation

I will record this as an estimated domestic water figure, on IS 1172:1993 (Reaffirmed 2021). Can your assurance provider accept an estimated benchmark value for water use in this section?
You
Confirmed, thank you.
Agent
Recorded, with the standard and the approval attached to the figure.

Returning to energy. Could you confirm whether the Pune office units cover the whole company's electricity use, or whether other sites and operations also consume electricity or fuel that should be added before we finalise the total?

The system qualifies before it calculates, separates domestic from process water, and records the estimate with the standard cited and the assurance position on record.

Reporting platforms organise the work. This system does the work.

The tools most companies use assign owners, issue templates, send reminders and show progress. Someone still reads every bill, decides every unit and basis, and answers to the assurer. Here, the system does that part too, and your team reviews its work.

THE WORK WIDELY AVAILABLE TODAY WITH MITOCHONDRIA STAGE 01 Getting the evidence in. Owners assigned, templates issued, reminders sent, entries validated on the way in, progress shown on a dashboard. Well served. Workflow tooling here is mature and broadly comparable. STAGE 02 Knowing what the number should be. Which unit. Renewable or grid. Domestic water or process water. What basis applies where no meter exists, and whether it will hold. Left to your team. Validation rules catch a typo. They do not make a judgement. STAGE 03 Getting it into the filing. Mapped to the SEBI template, exported for the exchange, with an audit trail attached to the submission. Well served. Template mapping and export are largely standard. ALL THREE STAGES Held evidence, recorded reasoning. Evidence held all year Gaps raised, not awaited Qualifies before it computes Estimates labelled and cited Approvals kept with figures Drafted for the SEBI template The middle stage is the one that reasonable assurance now tests.
Stage 01 · Getting the evidence in
Well served today. Owners assigned, templates issued, reminders sent, entries validated, progress on a dashboard. Workflow tooling here is mature and broadly comparable.
Stage 02 · Knowing what the number should be
Left to your team. Which unit. Renewable or grid. Domestic water or process water. What basis applies where no meter exists, and whether it will hold. Validation rules catch a typo, and do not make a judgement.
Stage 03 · Getting it into the filing
Well served today. Mapped to the SEBI template, exported for the exchange, audit trail attached. Template mapping and export are largely standard.
With Mitochondria
All three stages
Held evidence, recorded reasoning. Evidence held all year. Gaps raised the same day. Qualifying questions before any calculation. Estimates labelled and cited. Approvals kept with the figures they belong to. Drafted for the SEBI template. The middle stage is the one reasonable assurance now tests.

What an assurer asks. Which standard the water estimate rests on, who accepted it, and why the same basis held across sites. Those answers are recorded here as the figure is made, because they cannot be recovered afterwards.

Sources: SEBI Circular of 12 July 2023 (BRSR Core assurance glide path); SEBI master circular as amended December 2024. No individual vendor is referenced.

Built for firms running many filings.

Advisory firms run much of this work, and twenty engagements carry the collection problem twenty times over. Four things follow.

Many clients
Each client kept apart.
Each client's records, filings and access held separately and securely, independent of every other.
Your people
Your consultant signs the work.
The system drafts for the person accountable. The relationship and the judgement stay with the practice.
White label
Your brand on the surface.
The client-facing surface can carry the firm's identity. Mitochondria remains the technology layer.
Licensing
One licence, many filings.
Per filing for a single entity. An annual practice licence for firms carrying several.

Worth asking.

We already use a reporting platform. Where does this fit?

Underneath it. A platform is where your teams enter and publish data. It does not read the evidence, and it does not know what has not arrived. This system does the assembly: documents in, register maintained, disclosure drafted, with every figure sourced. If the group keeps its platform for publishing or for other frameworks, the output feeds it. If not, the filing is produced here end to end.

Does our data leave our environment?

No data is retained by Mitochondria. Documents are processed transiently through our cloud infrastructure, encrypted in transit and at rest, and the output is returned to your nominated workspace. Mitochondria is ISO 27001:2022 certified, and the connection model and data handling terms are set out in our DPA, aligned with the GDPR, UK GDPR, and India's DPDP Act. Where a sector requires it, deployment within your own environment is available.

We are already mid-year. Do we have to wait to start?

No. Chaperone can be pointed at what you already hold, which establishes where you stand for the current year and what is missing from it. The continuous model then applies from that point forward. Starting mid-cycle means the first year captures less than a full one, and the gaps it surfaces are still worth knowing before the window opens.

How does this help with BRSR Core assurance?

Reasonable assurance asks for source-traced evidence behind the template. Because every figure is linked to the document or conversation it came from, and because estimates carry the standard applied and the approval given, the trail an assurer asks for is produced as the work happens, not reconstructed at the end. Where the same basis is used across sites and periods, that consistency is on the record too.

What about sections that no document can answer?

Much of the BRSR, including board composition, policies, stakeholder engagement, and ethics disclosures, is answered in conversation. The system asks your representative directly, explains what each field requires, and records the response against the field. Documents are one input path among several.

How does estimation work where there is no meter?

The judgement stays with you and your assurance provider; the system moves it earlier in the year and puts it on the record. It asks what it needs in order to choose the right basis, states the standard it is applying, shows the calculation, labels the result as an estimate, and asks whether your assurance provider accepts an estimated value for that field. The assumption and the approval are recorded alongside the figure, and the same basis carries into later cycles.

How does the SEBI taxonomy alignment work?

The output is aligned to the SEBI BRSR taxonomy used by the exchange submission utility. Final validation against the current taxonomy happens through the exchange's own utility. Where SEBI amends the schema, the field mapping is updated to follow it.

How well does the system understand the disclosure itself?

It was built in consultation with, and validated by, a leading ESG and climate-reporting advisory, part of an established audit and advisory firm that provides BRSR assurance to listed companies. Its leadership reviewed the working demonstrations and approved both the approach and the output. The disclosure expertise and the engineering sit in the same build, which is why the system asks the questions an assurance review would.

How does this work with our assurance provider?

Every value is traceable to a specific document, a recorded conversation, or a calculated field with its inputs visible. Your assurance provider reviews the same artefact your team does, with no parallel workflow to reconcile.

What happens next year, and what if we leave?

The prior year's context carries forward, so the following cycle opens with what has changed. Your completed filings and your evidence estate are exportable at any point. If you do not return, you keep everything.

What does it cost?

A single listed entity is priced per filing, annually. An advisory practice running filings for several clients moves to an annual practice licence. The range depends on operational footprint and document volume, and is discussed during the walkthrough.

See it running on your template.

Bring your own documents. The walkthrough runs on your paperwork, not our demo set.

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