ISAE 3410 — Assurance Engagements on Greenhouse Gas Statements
ISAE 3410 is the IAASB assurance standard for GHG statements — applied for reasonable assurance on BRSR Core GHG attributes and EU CBAM declarations.
Definition
ISAE 3410 (“International Standard on Assurance Engagements 3410 — Assurance Engagements on Greenhouse Gas Statements”) is the IAASB-issued assurance standard specifically designed for engagements where the assurance provider expresses a conclusion on a greenhouse gas (GHG) statement.
It is structured to handle the technical complexity of GHG measurement — boundary determination, emission-factor selection, base-year recalculation policies, uncertainty handling, double-counting risk, and the operational-control vs financial-control distinction.
ISAE 3410 vs ISAE 3000
| Aspect | ISAE 3410 | ISAE 3000 |
|---|---|---|
| Subject matter | GHG statements only | Any non-financial subject matter (governance, ESG, sustainability) |
| Specificity | GHG-specific — boundary, factors, double-counting addressed | General — applies to any subject matter |
| Use in India BRSR | Typically applied for GHG-specific Core attributes (Scope 1 + 2 intensity) | Typically applied for non-GHG Core attributes (wages, complaints, openness, etc.) |
In practice, a single BRSR Core assurance engagement may use ISAE 3410 for the GHG attributes and ISAE 3000 (Revised) for the other attributes — both standards co-applied within one engagement.
Reasonable vs limited under ISAE 3410
ISAE 3410 supports both reasonable assurance (“in our opinion, the GHG statement is, in all material respects, prepared in accordance with the applicable criteria”) and limited assurance (“nothing has come to our attention to indicate the GHG statement is not, in all material respects, prepared in accordance with the applicable criteria”). BRSR Core requires reasonable assurance.
Where ISAE 3410 shows up
- BRSR Core GHG attributes (Scope 1 + 2 emission intensity per revenue)
- EU CBAM declarations (the EU’s Carbon Border Adjustment Mechanism)
- Corporate climate / sustainability reports issued under TCFD, ISSB, or CDP frameworks
- Voluntary carbon-credit verification (under separate methodology standards but often applying ISAE 3410 procedural rigour)
Related terms
- Reasonable Assurance — the assurance level prescribed for BRSR Core
- Scope 1 Emissions, Scope 2 Emissions — the GHG categories typically assured under ISAE 3410