Implementing agency without 3 years track record for implementing CSR

Engaging with an IA that does not meet the track record requirements can result in non-compliance with CSR regulations. The company may be subject to penalties and legal consequences for not fulfilling its CSR obligations.

In your annual CSR report, transparently disclose the situation, including the change in the IA and the reasons for the change. It's important to provide a clear explanation of the rectification process to stakeholders.