Reasonable assurance
ESG & GovernanceA high level of independent assurance, close to a financial audit, ending in a positive opinion on the information.
In a reasonable assurance engagement, the provider tests systems, controls and underlying data in detail. The conclusion is a positive statement that the information is prepared, in all material respects, in accordance with the criteria. It takes more time and costs more than limited assurance. SEBI's original BRSR Core framework required reasonable assurance; since March 2025, companies may choose assurance or an assessment instead.
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