Market participants
Sustainability assurance providers
Audit firms and certification bodies that independently check sustainability data such as BRSR Core.
Background
They include audit firms and testing and certification companies. For example, SGS India gave reasonable assurance on Ambuja Cements' BRSR Core for FY 2025-26, and TÜV SÜD gave limited assurance on UltraTech's sustainability-linked bond indicators for the same year.
Scope and powers
They provide limited or reasonable assurance under standards such as ISAE 3000 and ISAE 3410, and from 1 April 2027 ICAI's SSA 5000 for chartered accountants. Since March 2025, companies can choose either assurance or an assessment under industry standards for BRSR Core.
Investor relevance
Check the provider, the level of assurance and the scope. Reasonable assurance gives more comfort than limited assurance, and a change of provider is worth noting.
Related guides
Key glossary terms
Last reviewed: October 2026