SECTION 5: SOURCES OF BRC ASSURANCE

SECTION 5 Sources of BRC Assurance Contents 5.1 Introduction 193 5.2 Adequacy and Effectiveness Review 194 5.3 Assurance Framework (Lines of Defence Model) 196 5.4 First Line (Operational Management) 197 5.5 Second Line (Risk and Compliance Oversight) 200 5.6 Third Line (Independent Assurance) 200 5.7 Fourth Line (Board Oversight) 202 5.8 Combined Assurance 203 5.9 Adequacy and Effectiveness Deficiencies 203 5.10 Adequacy and Effectiveness Disclosures 205 5.11 Sustainability Reporting 206 5.12 Integrated Reporting 214 5

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