SEBI accepts multiple assurance standards for BRSR Core. The two most common are AA1000AS and ISAE 3000. 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.