What is ISAE 3410 and who set it?

ISAE 3410 ("Assurance Engagements on Greenhouse Gas Statements") is an international assurance standard issued by the International Auditing and Assurance Standards Board (IAASB). It governs the procedures an independent assurance practitioner follows when issuing an opinion on a GHG inventory. ICAI has adopted ISAE 3410 substantively in India through SAE 3410 — the procedures and the opinion form are equivalent.

My customer asked for "GHG verification" — do I need ISAE 3410 specifically?

In most enterprise procurement contexts, "GHG verification" means an independent assurance opinion under either ISAE 3410, ISO 14064-3, or an equivalent standard. ISAE 3410 is the dominant standard for Western enterprise buyers (US, EU, UK), while ISO 14064-3 is more common in some industrial supply chains. The assured GHG values are the same; the standards differ in how the procedures and report are framed. We default to ISAE 3410 unless your customer has specified otherwise — and we can switch to ISO 14064-3 if needed (same engagement, different report wording).

How is this different from BRSR Core Assurance?

BRSR Core is SEBI-mandated for Indian listed entities and covers nine specific BRSR attributes. ISAE 3410 is internationally recognised and covers your full GHG inventory (Scope 1, 2, and material Scope 3). Many companies need both — BRSR Core for SEBI compliance and ISAE 3410 for Western enterprise customers. The underlying emissions data overlaps significantly; we can run both engagements in parallel for shared data efficiency.

What does "material Scope 3" mean — do you cover all 15 categories?

Scope 3 has 15 categories per the GHG Protocol (purchased goods, business travel, transportation and distribution, end-of-life, etc.). "Material" means the categories that are significant to your emissions footprint — typically 3 to 6 of the 15 for a service-sector exporter; 5 to 10 for a manufacturer. We run a screening exercise during onboarding to identify your material categories. Categories that are immaterial are disclosed as such (with the screening rationale) but not measured at the same rigour.

How often does our customer want this re-done?

Most Western enterprise procurement programs require an annual ISAE 3410 verification matching the customer’s reporting cycle (calendar year for US/EU, sometimes April–March for UK). Some customers accept a biennial cadence with a qualitative annual update. The engagement is structured to repeat year-on-year with the same partner firm where possible, which speeds subsequent verifications.

ISAE 3410 GHG Verification — coordinated through BatchWise

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What ISAE 3410 verification is

ISAE 3410 is the international standard governing independent assurance over a GHG inventory. The output is an audit-style opinion — typically reasonable assurance — issued by an independent assurance practitioner on the values, methodology, and disclosures in your GHG statement.

The international standard is set by the IAASB. ICAI has adopted it substantively as SAE 3410 in the Indian context — same procedures, same opinion form. A signed verification under SAE 3410 from an ICAI-registered firm is recognised by Western enterprise buyers as equivalent to ISAE 3410 for their procurement purposes.

The engagement covers:

Scope 1 — direct emissions from owned or controlled sources (on-site combustion, owned vehicles, fugitive emissions)
Scope 2 — indirect emissions from purchased electricity, steam, heating, cooling
Material Scope 3 — value-chain emissions across the 15 GHG Protocol categories, scoped to those that are material to your footprint

Who needs it

Indian IT services, BPO, and KPO exporters whose Western enterprise customers (US, EU, UK) ask for a verified GHG statement as part of vendor onboarding or annual procurement reviews
Indian manufacturers exporting to Western enterprise customers who require GHG-verified suppliers for their own Scope 3 reporting (CDP, SBTi)
Indian service exporters in finance, engineering, design — where a verified Scope 1+2 inventory is increasingly part of competitive procurement
Indian listed entities doing voluntary GHG verification alongside BRSR Core for ESG-rating consistency (MSCI, Sustainalytics, S&P)

How BatchWise coordinates the engagement

BatchWise itself is not a Chartered Accountancy firm. We do not sign verification reports. Every signed ISAE 3410 / SAE 3410 verification is issued by an ICAI-registered partner CA firm with sustainability assurance practice that BatchWise assigns to your engagement.

What BatchWise does:

Provides the document workspace and ISAE-3410-specific evidence checklist (utility bills, fuel registers, vehicle fuel records, business-travel logs, supplier-spend data)
Runs the GHG inventory calculation per the GHG Protocol Corporate Standard for Scope 1+2 and the GHG Protocol Scope 3 Standard for value-chain emissions
Picks the partner firm based on your industry and your customer's specific verification expectations (some customers require firms with international affiliations; we handle the screening)
Coordinates the 72-hour SLA from upload to signed verification report

What the assigned partner CA firm does:

Performs the assurance procedures under ISAE 3410 / SAE 3410 — recalculation, vouching to source documents, sample testing of activity data
Issues a verification opinion (reasonable or limited assurance, per scope) on the GHG inventory
Signs the verification report under the firm's Certificate of Practice and DSC

The methodology your engagement follows

The engagement applies the published GHG Protocol methodology that all our partner firms use:

Scope 1 — emission factors from IPCC Guidelines for stationary and mobile combustion; entity-specific factors for any process emissions
Scope 2 — both location-based (using CEA grid emission factors for India operations) and market-based (using contracted PPAs and renewable certificates) — disclosed separately per GHG Protocol
Scope 3 screening — material category identification using spend-based and activity-based data
Material Scope 3 calculation — depending on category, either spend-based, activity-based, or hybrid methodology
Reasonable vs limited assurance — Scope 1+2 typically reasonable; material Scope 3 typically limited (cost trade-off; aligned with how most Western verifications are structured)

The 72-hour engagement flow

Onboarding (Day 0). You upload utility bills, fuel registers, vehicle records, business-travel logs, and Scope 3 supplier-spend data for the reporting period to your secure workspace
Inventory calculation (Day 0–1). BatchWise calculates Scope 1, 2, and material Scope 3 emissions per the GHG Protocol. Material category screening is finalised with your team
Assurance procedures (Day 1–2). The assigned partner firm performs the assurance procedures under ISAE 3410 / SAE 3410 — recalculation, vouching to source documents, analytical review
Report drafting (Day 2–3). Verification opinion is drafted alongside the GHG statement. Material findings discussed with your team before signing
Signature & delivery (Day 3). Partner firm signs the verification report under DSC. The assured GHG statement (PDF + Excel) and verification report (PDF) are delivered to your dashboard

End-to-end target: 72 hours from complete document upload to signed verification report.

Deliverables

Deliverable	Format	Issued by
Verification Report (ISAE 3410 / SAE 3410)	PDF (DSC-signed)	Assigned partner CA firm
Assured GHG Statement	PDF + Excel	Partner firm signs the values; BatchWise compiles the workpapers
Scope 3 Materiality Screening Note	PDF	BatchWise (signed off by partner firm)
Workpaper Index	PDF	Partner firm
Methodology Note	PDF	BatchWise (versioned to engagement date)

The verification report is the artefact your Western enterprise customer asks for. The assured GHG statement is what feeds into your annual sustainability report or CDP / SBTi disclosures.

Pricing

₹60,000 per ISAE 3410 / SAE 3410 verification engagement (single legal entity, single reporting period, Scope 1 + 2 + material Scope 3). Exclusive of GST.

This is the BatchWise coordinated price. It covers:

Full GHG inventory calculation (Scope 1, 2, material Scope 3)
Assurance procedures under ISAE 3410 / SAE 3410
DSC-signed verification report
Assured GHG statement in PDF + Excel
One round of clarifications during the engagement
BatchWise dashboard, document workspace, methodology, and coordination

For multi-entity or multi-year engagements (e.g., a parent + multiple subsidiaries on a consolidated GHG basis), contact us via the consultation form — we'll quote the right partner-firm scoping.

Pairs well with

BRSR Core Assurance — for Indian listed entities; runs in parallel with shared underlying emissions data, reducing the marginal cost of doing both
EU CBAM Declaration — for goods exporters; the embedded-emissions calculation overlaps significantly with Scope 1+2 in the ISAE 3410 inventory

How an ISAE 3410 engagement actually starts

Sign up — Google sign-in or magic-link email
Pick Standalone GHG / ISAE 3410 from the services list
Pay ₹60,000 via Razorpay
BatchWise reviews your scope (entity, reporting period, customer expectations), assigns a partner CA firm, and confirms the engagement structure
Upload your utility bills, fuel registers, business-travel logs, and supplier-spend data. The system tells you what's missing
The 72-hour clock starts when your upload is marked complete

If your Western enterprise customer has specified a particular standard (ISAE 3410 vs ISO 14064-3) or specific procedural requirements, book a consultation first so we assign the right partner firm.