Assessment or assurance (BRSR Core)

The choice SEBI gave listed entities on 28 Mar 2025 for independent verification of BRSR Core: "assurance", an engagement by a professional under assurance standards, or "assessment", a third-party check under the standards the Industry Standards Forum developed with SEBI. Before this circular, reasonable assurance was mandatory. The same circular made value chain ESG disclosures voluntary for the top 250 entities from FY 2025-26 and their assessment or assurance voluntary from FY 2026-27; the glide path to the top 1,000 in FY 2026-27 is unchanged.