ISAE 3410

    ESG & Governance

    The international standard for assurance engagements on greenhouse gas statements.

    ISAE 3410 is issued by the IAASB. It sets out how a provider should plan and carry out limited or reasonable assurance on a company's GHG emissions figures, including how to deal with estimates and emission factors. ICAI's equivalent for Indian chartered accountants is SAE 3410, which is to be withdrawn when SSA 5000 takes effect from 1 April 2027.

    Related terms

    ISAE 3000 (Revised)SSAE 3000SSA 5000Scope 1 emissions

    Learn the concept

    From the research

    Valuation

    A Comparative Financial Analysis of Three Listed Companies

    Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.

    Markets

    IPO Issue Price vs. Listing Price vs. Subsequent Performance

    Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.

    Valuation

    Paytm: Valuing a Company With No Clean Comparable

    Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.