SEBI requires assessment or assurance of BRSR Core but does not prescribe a standard for assurance; ISAE 3000 (Revised) and AA1000AS v3 are commonly used in the Indian market. Third-party assessment is undertaken under Industry Standards Forum (ISF) standards. This comparison helps you choose the right standard for your company.
AA1000 Assurance Standard (AA1000AS v3)
- Issued by: AccountAbility (UK-based standards body)
- Focus: Stakeholder inclusivity, materiality, responsiveness, impact
- Coverage: Evaluates both data reliability AND process quality
- Levels: Type 1 (moderate) and Type 2 (high) assurance
- Best for: Companies wanting holistic sustainability assurance beyond just data
ISAE 3000 (Revised)
- Issued by: IAASB (International Auditing and Assurance Standards Board)
- Focus: Subject matter information reliability
- Coverage: Primarily data accuracy and completeness
- Levels: Limited and reasonable assurance
- Best for: Companies wanting data-focused assurance similar to financial audit methodology
Key Differences
| Aspect | AA1000AS | ISAE 3000 |
|---|---|---|
| Scope | Process + Data | Primarily Data |
| Stakeholder focus | Central requirement | Not explicitly required |
| Provider qualification | AA1000 Licensed only | Any qualified assurer |
| Cost (typical) | INR 8-20 lakh | INR 10-30 lakh |
RSustain India is an AA1000 Licensed Assurance Provider. Learn about our assurance platform or our 12-week Assurance Sprint.