ESG audit & assurance services

Serving the public interest by providing independent measurement, validation and quality assurance over environmental, social and governance (ESG) information.

With ESG matters becoming the focus of boards and audit committees, investors need more detailed and verified ESG information. And 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.

Reporting and frameworks assurance:

Cross 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.
  • GAP analysis and benchmarking about ESG reporting including identifying gaps in disclosures, processes or controls.

Our team of experts will:

  • 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.
  • Perform gap analysis of current disclosures and corporate reporting.
  • Provide technical update training, including Board sessions, on climate change risks and other emerging issues, to help identify the impacts of ESG on the financial statements and corporate reporting.
  • Help you navigate the continuously evolving regulatory landscape concerning ESG reporting requirements and emerging best practice.
  • Help you understand the quality of the non-financial information in your annual reporting.

ESG financing:

ESG financing, which includes green and social bonds, and sustainability-linked facilities, is set to become the mainstay of business finance. The measurement and verification of ESG factors will play a fundamental role in those financial transactions; therefore, assurance is regularly required, both pre and post issuance.

We provide assuring expertise and related services across the range of ESG financing, including green, social, sustainable and transition related financing across bonds, loans and facilities. Through a combination of local and network we cover the following areas:

  • Use of proceeds and impact reporting assurance.
  • Assurance related to the KPIs on sustainability-linked financing.
  • Agreed upon procedures (AUPs) relating to ESG financing.
  • Assurance projects relating to bond frameworks and second-party opinions.

To find out more about how we can help you on your ESG journey, get in touch with our experts below.

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Michael Bianchi

Michael Bianchi


With well over 15 years of working experience, Michael is specialised in Investment Management Services working within Deloitte's Financial Services Practice. During this time Michael worked for two y... More

Rachel Zarb Cousin

Rachel Zarb Cousin


Rachel is a Director within the Tax Business at Deloitte Malta and leads the International Tax service line. Rachel focuses on international tax consulting and advises both local and multinational cli... More

David Herrera

David Herrera


David is a Director in Deloitte Malta’s Risk Advisory practice. He predominantly advises banks, financial institutions and local businesses on matters relating to regulatory strategy, corporate govern... More