Independent Sustainability Assurance Built on Quality, Independence and Professional Judgement

FBRH provides independent sustainability assurance through a controlled quality management system designed to support consistent, evidence based and professionally rigorous assurance engagements.

Our approach combines an ISO 9001 certified Quality Management System with assurance specific quality management, ethics, independence, competence, evidence and review controls.

FBRH sustainability assurance engagements are performed using an ISSA 5000 methodology supported by our secure Assurance Platform.

How FBRH manages sustainability assurance quality

Quality in sustainability assurance is not simply about issuing an assurance report. It depends on how an engagement is accepted, planned, resourced, performed, reviewed and concluded, and on whether independence and professional judgement are protected throughout the engagement.

FBRH therefore operates a structured assurance quality architecture:

ISO 9001 Quality Management System

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Assurance Quality Management Framework based on ISQM 1

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Ethics & Independence Controls including IESSA

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Sustainability Assurance Procedure

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ISSA 5000 Methodology + Secure Assurance Platform

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Evidence → Review → Conclusion → Assurance Report

This creates a controlled path from engagement acceptance through to the final assurance conclusion.

ISO 9001 quality management foundation

FBRH’s corporate quality management foundation is its ISO 9001 certified Quality Management System.

Rather than creating a separate and duplicative management system for sustainability assurance, FBRH builds assurance specific requirements on this established corporate quality foundation.

Additional controls are introduced where the nature of independent assurance requires them.

ISQM 1 based assurance quality management

FBRH has established an Assurance Quality Management Framework based on the principles and requirements of ISQM 1 and adapted to the nature and circumstances of FBRH’s sustainability assurance activities.

The Framework addresses areas including:

• leadership and accountability for assurance
• assurance quality objectives and quality risks
• ethics and independence
• client and engagement acceptance and continuance
• engagement performance
• competence and resources
• technology and intellectual resources
• external practitioners and specialists
• consultation and differences of professional opinion
• Engagement Quality Reviews where required
• monitoring, deficiencies and remediation
• annual evaluation of the assurance quality management system

The objective is not simply to maintain policies. It is to establish controls that operate in practice and produce evidence that they have operated.

Ethics and independence

Independence is fundamental to credible sustainability assurance.

FBRH maintains assurance specific ethics and independence controls incorporating applicable International Ethics Standards for Sustainability Assurance, including International Independence Standards (IESSA) requirements.

Before an assurance engagement is accepted, FBRH considers relevant ethical and independence requirements and potential threats to independence.

Independence is not treated as a one time exercise. Relevant circumstances are considered throughout the engagement and reassessed where circumstances change.

FBRH also maintains a clear distinction between sustainability training and independent sustainability assurance and does not provide sustainability advisory services that could compromise its assurance independence.

ISSA 5000 sustainability assurance methodology

FBRH sustainability assurance engagements are performed using a controlled methodology based on ISSA 5000, General Requirements for Sustainability Assurance Engagements.

The methodology provides the structured process through which practitioners plan the engagement, assess relevant matters, obtain and evaluate evidence, exercise professional judgement and professional scepticism, review findings and reach the assurance conclusion.

Engagement acceptance also considers whether the necessary competence, resources, suitable criteria and access to evidence are available before FBRH undertakes the work.

Secure Assurance Platform

FBRH’s sustainability assurance methodology is supported by a secure Assurance Platform designed to create a structured and traceable engagement process.

The Platform supports the management of evidence, findings, client responses, practitioner evaluations, reviews and engagement documentation.

Technology and AI can support the assurance process, but they do not replace practitioner responsibility.

Professional judgements and assurance conclusions remain the responsibility of appropriately competent human practitioners.

Competence and specialist expertise

Sustainability information can involve complex environmental, social, governance, financial and technical subject matter.

FBRH assesses the competence and resources required for each engagement before acceptance and as the engagement develops.

Where specialist expertise is necessary, FBRH can use appropriately competent external practitioners or specialists rather than undertake work outside its capabilities.

Their involvement remains subject to FBRH’s applicable quality, ethics, independence, confidentiality and engagement controls.

Monitoring and continual improvement

Quality management continues after individual assurance engagements have been completed.

FBRH’s assurance quality arrangements include monitoring of completed engagements, identification and evaluation of deficiencies, remediation where necessary and periodic evaluation of the assurance quality management system.

Where experience identifies that an existing control should be strengthened, FBRH seeks to improve the underlying management system rather than create unnecessary parallel procedures.

What this means for our assurance clients

Organisations appointing FBRH for independent sustainability assurance can expect a structured system designed around:

Independence. Competence. Evidence. Professional judgement. Review. Accountability.

Our objective is not to create bureaucracy around assurance.

It is to provide a controlled and credible process capable of supporting an assurance conclusion that clients, stakeholders and intended users can trust.

Frequently Asked Questions

What sustainability assurance standard does FBRH use?

FBRH sustainability assurance engagements are performed using an assurance methodology based on ISSA 5000, General Requirements for Sustainability Assurance Engagements, together with applicable ethical, independence, legal, regulatory and engagement requirements.

Does FBRH use ISQM 1?

FBRH’s Assurance Quality Management Framework is based on ISQM 1 and applies assurance specific quality management arrangements to FBRH’s sustainability assurance activities.

FBRH’s ISO 9001 certified Quality Management System provides the wider corporate quality management foundation.

How does FBRH protect independence?

FBRH applies assurance specific ethics and independence controls, including applicable IESSA requirements.

Independence is considered before engagement acceptance and throughout the engagement, including reassessment where relevant circumstances change.

Does FBRH provide sustainability consulting to assurance clients?

FBRH does not provide sustainability advisory services that could compromise its assurance independence.

FBRH maintains a distinction between its sustainability training activities and its independent sustainability assurance work.

Does FBRH use AI for sustainability assurance?

Technology and AI may support elements of FBRH’s controlled assurance process.

They do not replace professional judgement, professional scepticism or practitioner responsibility. Assurance judgements and conclusions remain the responsibility of appropriately competent human practitioners.

Can FBRH provide assurance over GRI sustainability reporting?

FBRH undertakes independent sustainability assurance engagements, including assurance relating to sustainability information prepared using the GRI Standards, where the engagement can be accepted in accordance with FBRH’s quality, competence, ethics and independence requirements.