BRSR Assurance Process
RSJ has established processes for Business Responsibility and Sustainability Reporting (BRSR) assurance activities, incorporating guidance specific to BRSR framework requirements.
1. Pre-Engagement
RSJ’s pre-engagement process ensures thorough evaluation of client inquiries, resource availability, and impartiality concerns. Clients must provide detailed organization information, including the Sustainability report, claim scope, and supporting data for assurance.
RSJ adheres to ISO 17029 standards and Assurance frameworks followed based on ISAE 3000, conducting contract reviews to confirm compliance, team competency, and feasibility before accepting engagements.
2. Engagement
Once the contract review is completed and the decision to proceed is made, RSJ formalizes the engagement with the client through a contractual agreement. The contract outlines key parameters such as level of assurance, objectives, scope, materiality, and provisions for potential rework or amendments, ensuring compliance with BRSR assurance requirements.
All projects are uniquely numbered, reviewed by the Technical Manager, and approved by the Director, with records securely maintained for future reference.
3. Planning
During the planning stage, RSJ assigns a qualified team for BRSR assurance activities, considering the complexity, risks, and BRSR disclosure requirements. The Technical Manager ensures that team members declare no conflict of interest (COI) and confirms their availability.
Once the team is finalized, their details, including short CVs, are shared with the client, who has five working days to review and request changes. All records, including COI declarations and confirmations, are securely stored for future reference.
4.Verification execution
During assurance execution, RSJ follows the agreed plan to gather sufficient, traceable evidence and assess conformity with BRSR guidelines. Misstatements, materiality, and changes are carefully evaluated, with findings shared with the client for resolution.
Reports are drafted based on evidence, with opinions categorized appropriately, ensuring compliance with ISO standards and BRSR assurance protocols.
5. Review
The Technical Reviewer (TR) conducts a detailed review of the draft report to ensure compliance with RSJ procedures, BRSR reporting requirements, and ISO standards. The TR evaluates team competencies, evidence, and findings, ensuring alignment with contractual obligations.
Using the Technical Review checklist, the TR records results, requests clarifications, and submits the final report for Director approval, ensuring the assurance statement meets all required criteria before issuing the final opinion.
6. Decision on Verification statement & issuance
The final assurance report is determined by the independent Technical Reviewer, with the Director serving as the signing authority. RSJ ensures the report includes all necessary details, such as scope, engagement type, level of assurance, and compliance with ISO 17029 and ISAE 3000 assurance requirements. If unresolved issues arise or the opinion cannot be issued, the client is promptly notified.
7. Facts discovered after issuance of Verification statement
In cases where new facts, complaints, or feedback affect the issued report, RSJ conducts an internal meeting with the team, Technical Reviewer, and Director to assess the impact. If revisions or withdrawals are necessary, the client and program owner are promptly informed, and all actions are documented in a consolidated report. Any changes are discussed during the Management Review meeting, with interested parties notified accordingly.
Records are securely kept for two years, and grouped projects are assured using statistically sound methods to ensure proper conformance and thorough documentation.
