PP Ltd. wants to make disclosure on its performance against the various principles of the "National Guidelines on Responsible Business Conduct" to…

PP Ltd. wants to make disclosure on its performance against the various principles of the "National Guidelines on Responsible Business Conduct" to meet reporting requirements on ESG parameters called Business Responsibility & Sustainable Reporting (BRSR) and for this purpose, they requested their statutory auditor CA BH & Associates to provide advisory services on BRSR study to be prepared by the company. Accordingly, the audit firm agreed to be the "Assurance provider of BRSR core" for PP Ltd. While making disclosure on the performance against the various principles of BRSR, CA BH & Associates have adopted following methodology to provide assurance on BRSR for PP Ltd. (a) Preliminary Review of ESG report, parameters. (b) On-site Assessment/verification of ESG Report. (c) Issuance of Assessment Report and Assessment Statement. (d) Review of the responses and clarifications on the findings. (e) Deliberations of findings of the off-site assessment and overlooking of documents. (f) Recommendation of Assessment/verification report including interim result of Assessment/ Reverification. From the above methodology adopted which are correct?