Sustainability & ESG Assurance
Sustainability reporting has moved from voluntary to mandatory for many entities, and the next step is independent assurance over those reports. ISSA 5000 is the global framework for such engagements.
Our experience with financial assurance shows one pattern: entities that only start thinking about auditability when the auditor arrives face an expensive process. The same holds for sustainability data, which often sits outside the finance system without adequate controls.
What we provide- Sustainability-report assurance (ISSA 5000)limited or reasonable assurance over sustainability information.
- Readiness assessmenta dry run before the assurance engagement itself.
- Data-source & methodology mappingwhere each figure comes from, who owns it, and how it is calculated.
- Non-financial data control designsegregation of duties, tiered review, and a documentation trail.
Steps to readiness
Map the data sources
Most ESG assurance problems trace back to data that cannot be followed to its origin.
01Document the methodology
Emission factors, organisational boundaries and estimates must be written down and consistent between periods.
02Build the controls
The principles are the same as for financial reporting controls.
03Run a dry run first
Findings during a readiness assessment cost far less than findings mid-engagement.
04It starts with one conversation
The initial consultation is free of charge. Tell us where your company stands and we will help map the next step.