Raffles Consulting Services
Select an SRG assurance provider by checking Singapore eligibility, emissions scope, independence, evidence and deliverables.
An SRG assurance provider must meet the Sustainability Reporting Grant’s provider conditions as well as the company’s assurance need. Enterprise Singapore’s external FAQ says the assurance must minimally cover Scope 1 and Scope 2 emissions, and that eligible providers are Singapore-based ACRA-registered audit firms or SAC-accredited testing, inspection and certification firms.
Confirm the provider category before procurement
Obtain the provider’s Singapore legal name, registration number, office, service team and evidence of the relevant ACRA audit-firm registration or SAC accreditation. Check the live register and the accreditation scope rather than accepting a marketing statement. Record any subcontractor and which legal entity will sign the assurance conclusion.
The current external SRG FAQ gives the provider categories and says the applicant may choose its provider. The Enterprise Singapore SRG page sets the overall grant route. Confirm the applicant’s award terms and current materials before engagement because programme documents can change.
Define the assurance boundary
Set the reporting period, entities, sites, operational boundary, greenhouse-gas methodology, Scope 1 and Scope 2 population and any additional metrics. Identify material estimates, exclusions and prior-period adjustments. The minimum emissions coverage does not automatically mean every sustainability disclosure or value-chain measure is assured.
Ask the provider to state the assurance level, criteria, evidence request, sampling approach, materiality, limitations and deliverables. The FAQ refers to limited or reasonable assurance. Management should understand how the selected level changes work and conclusion instead of treating all assurance reports as interchangeable.
Protect independence and close evidence gaps
Identify who prepared the data, designed controls and advised on the report. Assess whether other services create a conflict or self-review risk under the provider’s applicable standards. Assign management ownership for source records and corrections. The assurance provider should not become the undocumented owner of the company’s emissions inventory.
Connect the procurement to the SRG reporting-fit guide and the SRP versus SRG guide. The business support cornerstone helps compare support routes without replacing assurance judgments.
Build one controlled decision record
Create a dated record connecting the business decision, current official source, approved scope, responsible owner, milestones, costs and evidence. Distinguish proposed, approved, completed, submitted and paid items. A portal receipt, report or invoice proves one event, not the whole outcome. Preserve earlier versions and explain material changes instead of replacing history.
Use stable identifiers across quotations, contracts, invoices, payments and deliverables. Assign each document to a named owner. Where an authority or professional adviser must decide a point, record that dependency instead of substituting an internal assumption. Management remains responsible for declarations, commercial choices and continuing obligations.
Review the work in stages
Use four reviews: suitability, authority, implementation and closeout. At suitability, confirm the entity, activity and business need. Before commitment, freeze the proposed scope and supporting facts. During implementation, compare actual work with approved terms. At closeout, reconcile deliverables, cost, payment, operating results and obligations that continue.
Name the person who may approve each review and the evidence that person must see. Procurement should not treat a draft application as authority to contract. A project team should not treat vendor completion as company acceptance. Finance should not treat claim submission as receipt. These distinctions protect operating quality and the integrity of declarations.
Manage exceptions without rewriting history
Maintain an exception log for delayed milestones, changed suppliers, cost movements, technical limits, missing evidence and failed tests. State the effect on scope, eligibility, timing and business value. Where authority approval is needed, use the published route before relying on the change. Silence, a draft upload or a helpdesk acknowledgement is not approval.
If a material defect appears, pause the affected acceptance, filing or claim item. Preserve original evidence and assign corrective action. Do not backdate documents, move costs between categories or alter a baseline after seeing the result. A transparent exception with an owned resolution is more credible than a clean file that cannot explain the actual project.
Finish with independent readback
Ask someone who did not prepare the final pack to compare the decision, current official source, approved terms, deliverables, invoices and operating evidence. Recalculate totals and test source records. Record unresolved items with owners and dates. The reviewer should be able to reproduce the conclusion without relying on the preparer’s memory.
After submission, preserve the receipt and reconcile questions, adjustments and final outcomes to the controlled record. Continue retention, reporting, asset-use or other conditions that survive closeout. Completion means management can explain what was decided, what was delivered, what supports it and what still needs attention.
Schedule a later review suited to the decision. Compare expected results with actual operating, financial and compliance evidence. Record benefits that did not appear, new risks and actions still open. Before a later commitment or filing, check the live official source again without deleting the evidence used for the earlier decision.
Keep the decision usable for the people who operate it. Provide a short handover identifying the current version, responsible owner, next review, open exceptions and source locations. Restrict sensitive records to authorised users, while giving each operational owner enough information to perform the assigned control.
Before the next review, record the external event that would trigger an earlier check, such as a changed programme page, revised deadline, new authority letter, supplier variation or operating failure. Subscribe to official updates where available. A calendar review is useful, but it should not delay action when a material source or project fact changes.
Practical review checklist
- Legal provider verified
- Registration or accreditation checked
- Scope 1 and 2 boundary set
- Assurance level agreed
- Independence and evidence responsibilities documented
An SRG assurance provider selection is defensible when the company has verified the provider’s eligible Singapore status, agreed the emissions and assurance boundary, and retained management ownership of the evidence.