Assessment or Assurance? The BRSR Core choice the next 500 companies must now make?
501–1,000
Companies by market capitalisation in scope
FY 2026-27
First year of third-party verification
9
BRSR Core attributes to be verified
2
Routes: assurance or assessment
How the routes compare
| Reasonable assurance | Limited assurance | Assessment | |
|---|---|---|---|
| Nature | Positive-form opinion | Negative-form conclusion | Conclusion based on the methodology (newer route) |
| Procedures | More extensive evidence-gathering, incl. processes and controls | Fewer procedures | As per the Industry Standards Forum methodology |
| Standards | ISAE 3000 / 3410 or ICAI's SSAE 3000 / SAE 3410 | ISAE 3000 / 3410 or ICAI's SSAE 3000 / SAE 3410 | Industry Standards Forum (ASSOCHAM, CII, FICCI) |
Before appointing any provider, ask four things.
01
Standard and conclusion
What standard, level or methodology applies, and what will the conclusion say?
02
Sampling and site visits
How will samples be selected, and how many sites will be visited?
03
Data controls
Will controls over the data be evaluated?
04
Supporting documentation
What documentation will support the conclusion?