Re-perform any number without taking our word for it.
Assessment or assurance, the test is the same: follow a reported figure back to its source. Sustano gives you the records to do it and a way to check they have not been altered.
What slows a first engagement
- Evidence arrives as email attachments and folders by department, not by KPI.
- A total comes from a spreadsheet you cannot re-perform: no inputs, no emission factor, no breakdown by plant.
- You cannot tell whether an approval trail was edited after the fact.
Read everything. Change nothing. Check the trail yourself.
Your own role, with no way to change the data.
The company gives you your own access. You see every figure, calculation and document in scope, and record your own decision after the company’s internal review. You cannot edit data.
Approval stagesRe-perform any number, down to the entry.
Follow a reported figure back to its calculation, the emission factor and its source, each plant’s entries, and the evidence and sign-off behind each one.
Follow one numberCheck the trail without relying on Sustano.
Every document is fingerprinted, so any change to it is detected. A separate verification tool lets you confirm that the audit trail has not been altered.
Audit trailThe questions you will ask, and where Sustano answers them.
| Your question | Where to find the answer |
|---|---|
| Who entered this value, and who approved it? | The approval trail on each entry, stage by stage. |
| Which document supports it? | The evidence attached to the entry, with every figure that document supports. |
| How was the reported figure calculated? | The calculation, shown with the period’s real numbers and a breakdown by plant. |
| Do the plant totals add up to the reported figure? | The reconciliation of the plant totals to the reported figure. |
| Which emission factor was used, and from which source? | The emission factor recorded on the calculation, with its source and year. |
| Has the trail been altered? | A separate verification tool, which checks the trail independently of Sustano. |
| Can I take this into my working papers? | The BRSR Core evidence pack, or a printout of how any figure was calculated. |
Sustano sells software only. It does not offer assessment, assurance or consulting.
SEBI requires the listed company to ensure its assessment or assurance provider has no conflict of interest (SEBI circular 2025/42, para 4.2; the rule in full). The rule governs whom the company appoints, not its software. When you rely on the trail, you rely on records the company created and approved, which you can check yourself.
Frequently asked questions
What happens when I reject a value?
Your reason is recorded with the rejection. Each entry keeps every change, with who made it and when, so you can see how the company corrected it.
How do I get access?
The company you are assessing gives you access to its workspace. If you would like to see it before an engagement, request a walkthrough.
Assessing a company that uses Sustano?
We will walk you through your access, the evidence, how a figure is traced and how to verify the trail.