Single format · FV03-I14

BRSR Core assessment or assurance report

For FY 2026-27 the top 1,000 listed entities by market capitalisation must obtain assessment or assurance on BRSR Core, the December 2024 and March 2025 amendments substituted "assessment or assurance" for "assurance", so the commentary still calling FY 2026-27 a reasonable assurance mandate is out of date and must not be repeated to a client.

Length
4 pages
Blanks to fill
54
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1BRSR Core assessment or assurance reportSEBI LODR · BRSR Core · Code of Ethics Volume III54 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Independent Practitioner's [Limited Assurance Report / Reasonable Assurance Report / Assessment Report] on the BRSR Core Key Performance Indicators

To the Board of Directors of [Company name] Limited

Scope

1. We have been engaged by [Company name] Limited ("the Company") to perform a [limited assurance / reasonable assurance / assessment] engagement in respect of the key performance indicators of the nine attributes of BRSR Core ("the Identified Sustainability Information"), as set out in Annexure A to this report, included in the Business Responsibility and Sustainability Report of the Company forming part of its Annual Report for the year ended 31 March [20XX].

24 more paragraphs and tables follow in the full format.

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