Kapil is appointed as an external auditor to provide assurance on a company's Business Responsibility and Sustainability Report (BRSR). To ensure…

CA Final · Advanced Auditing, Assurance and Professional Ethics · RTP · November 2024
Kapil is appointed as an external auditor to provide assurance on a company's Business Responsibility and Sustainability Report (BRSR). To ensure the report's accuracy and reliability, he needs to follow a comprehensive methodology that includes several key steps. What methodology should Kapil follow to provide assurance on the BRSR?

Suggested Answer and Working Notes:

Methodology that should be followed by Kapil to provide assurance on BRSR is: Preliminary Review of ESG report, parametersOn-site Assessment / Verification of ESG ReportIssuance of Assessment Report and Assessment StatementReview of the responses and clarifications on the findingsSubmission of findings of the on-site assessment and document reviewPreparation of Assessment / Verification report including final results of Assessment

Topics: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic