ESG audit & assurance services

With ESG matters becoming the focus of boards and audit committees, investors need more detailed and verified ESG information. While regulatory reporting requirements, such as the Corporate Sustainability Reporting Directive (CSRD), and the International Sustainability Standards Board (ISSB), are rapidly increasing in scale and scope, reforms in auditing oblige audit committees to report ESG information in their Audit & Assurance Policy.

In this spotlight, the need for accurate, comparable and robust reporting of information, means ESG assurance is even more critical than ever – which is why our experts are on hand to help.

The scope for ESG assurance is ever-growing through the obligation for there to be limited assurance reports issued as early as 2024 on periods ending 2023. With the upcoming integration of sustainability reviews in annual reporting, as well as public scrutiny over the Board’s Audit and Assurance Policy concerning ESG reporting, many companies will need to ensure the ESG information they provide is independently assured. Our deep subject matter expertise will help you and your stakeholders have confidence that you are disclosing correct and accurate information.

Across the European Union there is a drive to standardised the way non-financial information is measured and disclosed. Deloitte could provide assurance on ESG frameworks and ESG reporting, specialising in:

• ISAE 3000 assurance over companies’ ESG information included in, or referenced from, the Annual Report.
  
• ISAE 3000 assurance over whether companies have accurately implemented their specified ESG frameworks.