BRSR and GRI report Assurance Role

Company DescriptionSocial Responsibility (SR) Asia specializes in driving corporate sustainability and ESG (Environmental, Social, and Governance) initiatives across businesses in the region. The organization provides cutting-edge solutions for corporate reporting, sustainability assurance, and social responsibility, fostering transparency and accountability. With a commitment to sustainable development, SR Asia collaborates with clients to meet global compliance standards, including BRSR (Business Responsibility and Sustainability Report) and GRI (Global Reporting Initiative) reporting frameworks. SR Asia is recognized for its hands-on approach and expertise in helping organizations achieve impactful sustainability goals. Job Description: BRSR & Sustainability Assurance Team (Oil & Gas Sector)Reports to: Head of Sustainability / Chief Compliance Officer1. Role OverviewThe Assurance Team is responsible for providing independent, third-party verification of the company's Business Responsibility and Sustainability Report (BRSR) and broader ESG disclosures. The primary objective is to enhance the credibility, reliability, and transparency of non-financial data, ensuring compliance with evolving regulatory mandates such as the Securities and Exchange Board of India's (SEBI) requirement for Reasonable Assurance on BRSR Core indicators.2. Key ResponsibilitiesAs part of the Assurance Team, members will be responsible for executing the following activities tailored to the Oil & Gas sector: Key ResponsibilityDescription & Sector-Specific FocusBRSR & Regulatory Compliance AssuranceVerify BRSR Core indicators to a Reasonable Assurance level (high-confidence audit) and wider BRSR report disclosures to a Limited Assurancelevel (moderate-confidence review). Ensure adherence to the SEBI circular timeline (mandatory for top 1,000 companies by FY26-27).Oil & Gas Sector ESG Metrics VerificationAssure complex, material metrics: GHG Emissions (Scope 1, 2, & 3) (including emissions from sold products); Energy & Water Intensity and process waste data; HSE data (process safety, spill volumes) and human rights/community impact metrics (e.g., land rights, resettlement).Internal Control & Systems AuditReview systems to ensure robust ESG data management across complex operations (refineries, offshore platforms). Conduct on-site audits at critical locations, understanding data aggregation processes and testing internal controls over metric collection.Assurance Reporting & CommunicationDraft external assurance statements (reasonable/limited) and identify gaps for management to enable continuous improvement. Communicate complex topics clearly to the board, audit committee, investors, and regulators.Detailed explanations of these key responsibilities are provided below.2.1 BRSR Core & Regulatory Compliance AssuranceExecute the Assurance Framework: Plan and perform verification procedures on BRSR Core indicators to a Reasonable Assurance level (high-confidence audit) and on the wider sustainability report disclosures to a Limited Assurance level (moderate-confidence review). This involves adhering to the risk-based approach outlined by SEBI.Ensure Timelines: Manage the assurance schedule according to the phased SEBI deadlines, starting with the top 250 listed entities in FY25 and expanding to the top 1,000 by FY26-27.2.2 Oil & Gas Sector ESG Metrics VerificationAssure Complex Environmental Metrics: Focus on verifying the accuracy of GHG emissions data, including Scope 1 (direct), Scope 2 (indirect from energy), and critically, Scope 3 (indirect from value chain and product use), which is essential for this sector and difficult to manage. Also, verify water use, waste disposal, and resource efficiency data.Scrutinize Safety and Social Metrics: Assure health, safety, and environment (HSE) data, such as process safety events and spill volumes. Employ procedures to validate social metrics, including those related to human rights, the rights of indigenous peoples, and community impacts, which are material risks for Oil & Gas operations.2.3 Internal Control & Systems AuditAudit Data Systems: Assess the design and operating effectiveness of the company's internal controls over ESG reporting. For the Oil & Gas sector, this involves evaluating the systems used to collate complex data from geographically dispersed assets like refineries and offshore platforms.Perform On-Site Audits: Conduct on-site visits to selected high-risk operational sites, as chosen through a risk-based sampling approach, to verify data at its source and assess the uniformity of reporting processes across the organization.2.4 Assurance Reporting & CommunicationDraft Assurance Opinions: Prepare and issue external assurance statements. Clearly articulate findings for management, including gap assessments and recommendations for improvement.Communicate with Stakeholders: Present assurance findings to the board and audit committee, and clearly communicate the nature and limitations of the assurance work to external stakeholders, including investors and regulators.3. Qualifications & SkillsThe team should be composed of individuals with a blend of technical, regulatory, and sector-specific expertise. The following structure is recommended:

RoleCore ResponsibilitiesKey Qualifications & ExperienceTeam LeadOverall planning & delivery, client liaison, signing assurance reports, managing team.Master's in Sustainability/Env. Science + 5+ years in sustainability/BRSR assurance. Preferably led 2+ engagements. Proficient in GRI, BRSR, CDP, TCFD.Senior AssociateExecuting verification for high-risk indicators (GHG, water), leading site audits.Bachelor's in Engineering + 3-4+ yearsin ESG assurance. Must have completed CPEA, CEA, or ISO 14064 Lead Verifier. Strong data analytics & ISAE 3000 knowledge.Junior AssociateData sampling, evidence collection, documentation, and support for site audits.Bachelor's/Master's in Env. Management/Science. 1-2 years in data analysis or sustainability. Understanding of GRI, GHG Protocol, and Oil & Gas operations preferred.In addition to these role-specific requirements, all team members must possess the following core competencies and be willing to work under the specified conditions.Core Competencies (All Roles):Technical Knowledge: Deep understanding of SEBI BRSR framework, GRI Standards, and GHG Protocol. Working knowledge of ISAE 3000 and AA1000AS v3 assurance standards is critical.Sector Expertise: Prior exposure to the Oil & Gas sector is essential, including an understanding of its value chain (upstream, midstream, downstream) and key environmental/social risks.Analytical & Audit Skills: Proven experience in auditing complex, high-volume data; excellent problem-solving and critical thinking skills.Communication: Strong written and verbal communication skills to articulate technical findings clearly in reports and presentations for diverse audiences.Working Conditions:Hybrid work model, with up to 25% travel required for on-site audits at operational facilities.Must be able to visit and navigate an industrial environment (e.g., refineries, drilling sites) in compliance with all safety regulations (e.g., PPE requirements).4. Success Metrics (KPIs)Audit Completion: 100% of scheduled assurance activities for BRSR Core and Sustainability Report are completed by the statutory deadline.Regulatory Compliance: All assurance statements issued are unqualified or contain no major adverse findings, and the company passes SEBI scrutiny without penalty.Standardization: Consistent application of assurance procedures across all audited sites and value chain partners, with less than 5% variance in process adherence.