Sustainability assurance

Ensuring quality together

An independent assurance engagement strengthens the credibility of your sustainability reporting. We examine your sustainability report in accordance with the applicable assurance standards and help you ensure the quality and reliability of your reporting.

What does sustainability assurance cover?

The focus is on the sustainability information published in your report. Within the agreed scope, we consider whether selected disclosures have been determined in a traceable manner, appropriately documented and consistently presented. This may include, for example, data sources and calculation methods, responsibilities and processes for data collection, and selected key figures and the related evidence.

Which disclosures and assurance procedures are included depends on the reporting standard, the assurance engagement and the agreed level of assurance (limited assurance or reasonable assurance). We clarify the scope and criteria of the engagement before it begins.

What we do for you

We provide assurance on your sustainability reporting in accordance with ISSA 5000, the international standard for sustainability assurance. We determine for each specific engagement which disclosures are included and whether assurance is provided at a limited or reasonable level.

Assurance on sustainability reports under the CSRD

We examine your sustainability reporting in accordance with the requirements of the CSRD and the applicable assurance standards. With an independent and careful assurance engagement, we create transparency, strengthen the reliability of your reporting and support you in meeting regulatory requirements.

Assurance on sustainability reports under the VSME

Voluntary sustainability reporting under the VSME standard can also gain additional credibility through independent assurance. We examine your reporting in accordance with recognised assurance standards and build trust with banks, customers and other business partners.

How the assurance engagement works

• Clarifying the engagement and scope: we agree which report and which disclosures are examined, which criteria apply and what level of assurance the engagement provides.
• Examining information and evidence: we look at the relevant processes and documents and examine selected disclosures on the basis of suitable evidence. The specific assurance procedures depend on the agreed scope.
• Documenting the result: you receive clear feedback on the scope of the engagement and its result in the form provided for in the engagement.

Would you like to learn more about the different areas of sustainability from our experts now?

Posts: “From ESG data to reliable reports: the importance of an effective ICS” and “Measuring sustainability: which KPIs are really meaningful?”.