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Deloitte provides independent assurance on non-financial information — environmental, social and corporate governance (ESG) criteria — in line with complex regulatory requirements, international guidelines, and increasing expectations of stakeholders.

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Key drivers

The Importance of ESG Assurance


Sustainability and non-financial information have become a central concern among business leaders, regulators, investors and, more broadly, society. The limited or reasonable assurance of this information will become increasingly important in view of regulatory evolutions.


There are many benefits to solid non-financial information disclosures:

Measuring and reporting environmental, social and governance indicators within an organisation allows the organisation to determine its current position and map future goals. This supports the integration of sustainability into the strategy and daily operations, which is becoming more important in our society and is increasingly valued by clients, employees and other stakeholders.

The mandatory disclosure relates to a brief description on the company's business model as well as environmental and social data, employee information, respect for human rights, and anti-corruption and -bribery matters.

Capital market participants are putting their money where their mouth is and shifting their portfolios toward better ESG performance by investing in companies that demonstrate that they also assess and disclose their non-financial risks and performance. Companies that do not comply with globally recognised ESG standards are likely to see investors increasingly divest their assets. And in general, these companies will find it harder to raise and pay for capital.

Good ESG performance often leads to good financial performance: a better ESG score, influenced by good strategy and reporting, translates into a lower cost of capital because the risks affecting your business are reduced.

Increased transparency is a global trend that strengthens trust in an organisation’s relationship with its stakeholders.

Organisations may find it easier to attract, retain and maintain a satisfied and qualitative workforce.
Adequate NFI disclosures may boost an organisation’s reputation and differentiate it from its competitors. Best practices can result in positive publicity and media coverage.
ESG issues are playing an increasing role in companies’ decisions around mergers, acquisitions and divestitures.
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Our services

We combine both significant auditing and assuring experience with a deep understanding of ESG matters to provide you and your stakeholders with high-quality assurance projects.

We review and provide limited/reasonable assurance on the sustainability reporting and disclosures including:


  • Opinion on how sustainability is managed
  • Independent assurance on sustainability metrics and targets (incl. Taxonomy KPIs)
  • Data management processes and systems, including internal controls evaluation
  • Verification and certification completeness, accuracy, consistency and comparability of data and reported non-financial information (against international standards)

We recommend improvements to enhance the reporting and disclosures to be ready for limited/reasonable assurance on ESG reporting.



Learn more

We conduct gap analysis with global reporting regulations, frameworks and guidelines.


We provide recommendations on how to be compliant with regulatory obligations.

We provide due diligence reports in the contexts of M&A, deals and transactions.

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Explore how we make an impact

The need for accurate, comparable and robust reporting of information means ESG assurance is even more critical than ever. The scope for ESG assurance is ever-growing. Our deep subject matter expertise helps organisations and their stakeholders have confidence that they are disclosing correct and accurate information.


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Meet our team

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Sofian Milad

Partner, Audit & Assurance

Reinout De Clercq

Partner, Sustainability & Climate

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Get in touch

Let's work together to a more sustainable future.