SEBI
medium impact
upcoming
Demo reference · ESG/2026/05ESG Disclosure Assurance Expectations
Assurance expectations applied to sustainability disclosure.
0
Issued
22 May 2026
Effective
1 Nov 2026
Compliance deadline
1 Nov 2026
What changed
Selected sustainability metrics move into scope for external assurance.
Who is affected
Listed entities within the applicable market-capitalisation cohort.
Why it matters
Assurance requires data lineage that narrative reporting never needed.
What to do
Inventory reported metrics and identify those without an auditable system of record.
Boardroom risk
Qualified assurance opinion on sustainability disclosure.
Related controls
ESG data lineage
Metric ownership
Assurance readiness
Source: official notification
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