Assessment (BRSR Core)
ESG & GovernanceA third-party check of BRSR Core data under standards developed by the Industry Standards Forum, allowed by SEBI as an alternative to assurance.
SEBI's original 2023 framework required reasonable assurance of BRSR Core. Its circular of 28 March 2025 allowed companies to choose either assurance under recognised assurance standards or an assessment under standards developed by the Industry Standards Forum in consultation with SEBI. When comparing companies, note which route each chose and who carried out the work.
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