Sustainability Measurement, Reporting & Assurance  

With ESG matters becoming a key focus for market participants and regulators, companies need to be able to generate and disclose detailed and verified ESG information. The need for accurate, comparable and robust reporting of information, means controls and assurance around sustainability information become more critical than ever.

The scope for ESG assurance is ever-growing. With the upcoming integration of sustainability reviews in annual reporting, as well as public scrutiny concerning ESG reporting, many companies will need to ensure the ESG information they provide is independently assured. To highlight the importance of accurate ESG information, the new EU Corporate Sustainability Reporting Directive (CSRD) taking effect for reporting periods commencing on or after 1 January 2023, includes a mandatory requirement for external assurance on the information you provide.

Telling your sustainability story

The pace of societal change and environmental impact has increased dramatically, and companies are experiencing the financial and economic impacts of changing stakeholder expectations. As a result, if sustainability issues are not effectively managed, they may have a negative impact on a company's operational performance and resilience.

Our services

We combine both significant auditing and assurance experience with a deep understanding of ESG matters, to help you and your stakeholders have confidence that you are disclosing correct and accurate information.

KPI development, data collection and digitalisation

  • Support in developing, selecting, and prioritising KPIs, and designing data measurement, collection, review, and validation procedures incorporating EU Taxonomy regulation 
  • Design of automated data collection, processing, and reporting tools, and helping you design and enhance data controls

Non-financial reporting & disclosure advisory services

  • Advise on mandatory reporting compliance (as per legislative or listing requirements such as SFDR, NRFD/CSDR) and gap analysis of reporting against voluntary reporting schemes (such as TCFD or GRI)
  • Support in identifying your material issues in terms of sustainability and structuring and developing sustainability reports and/or disclosures around them
  • Assist in improving your performance against Sustainability Rating agencies and/or indexes (such as CDP, DJSI, FTSE4Good, or SRI Analysis)
  • Benchmark analysis services of your reporting practices against peers and industry’s best practices

Non-financial assurance

  • Third-party assurance services under ISAE 3000/AA1000s frameworks (for sustainability KPIs, impact KPIs, disclosures, and stand-alone reports)
  • Third-party assurance services against sustainability reporting standards (such as GRI-Global Reporting Initiative) and industry specific frameworks (such as PRB – Principles of Responsible Banking)

Get in touch

Clea Evagorou

Clea Evagorou

Risk Advisory Leader

Clea Evagorou leads the Risk Advisory services of Deloitte Cyprus and is the Risk Advisory FSI Leader for North South Europe. Clea specialises in Banking and Financial Services, focusing on Capital an... More

Panos Theodorou

Panos Theodorou


Panos leads Deloitte’s Business Assurance practice in Cyprus. He has over 13 years of advisory, assurance and audit experience, and in the last few years has been focusing on areas of regulatory chang... More