Independent ESG assurance, before regulators demand it.
Limited and reasonable assurance engagements over ESG disclosures under ISAE 3000, aligned to ISSB, TCFD and the UK SDR framework.
ESG claims are only as useful as the assurance behind them.
We provide independent assurance over sustainability reporting: carbon emissions, net-zero targets, diversity metrics, transition plans and integrated reports. Our work is conducted under ISAE 3000 (Revised) and benchmarked to ISSB S1/S2, TCFD and the emerging UK Sustainability Disclosure Standards.
Before work begins, we clarify the operating context, governance expectations, and commercial pressures behind the brief. That gives the engagement a clear purpose before technical analysis starts.
The result is a more complete advisory view: what matters now, where risk may surface next, and how recommendations can be implemented without creating unnecessary hand-offs or ambiguity.
Scope
Clarify the decision, deadline, stakeholders, and evidence standard before work begins.
Delivery
Combine partner judgement, technical review, and practical implementation planning in one workstream.
Follow-through
Convert findings into owners, actions, and next steps that leadership can track after the session.
Four disclosure areas where independent assurance matters now.
Scope 1, 2 and 3 emissions
Boundary, methodology and calculation integrity - plus materiality over each scope category.
- GHG Protocol alignment
- Materiality over Scope 3
- Base-year recalculation
Net-zero and SBTi targets
Credibility of transition plans and KPI measurement behind board-approved net-zero commitments.
- SBTi target review
- Transition plan depth
- Capex / opex allocation
DEI and workforce metrics
Pay gap disclosures, representation metrics and workforce health indicators.
- Pay gap reporting
- Representation metrics
- Workforce H&S
Board oversight & controls
How ESG data flows from source to disclosure and where management override risk sits.
- Data lineage review
- Controls testing
- Whistleblower routes
A signed assurance opinion and a roadmap to reasonable.
Most organisations begin with a limited assurance opinion and move to reasonable assurance once data systems mature. We provide both in writing, plus a prioritised list of the control and data improvements needed to lift assurance confidence year on year.
- ISAE 3000 (Revised) assurance opinion
- Management letter with control findings
- Readiness roadmap to reasonable assurance
- Benchmark against ISSB and UK SDR
About ESG assurance.
No - it is independent of the financial audit, though we often run them coordinated with the same team.
Planning your first ESG assurance?
Start with a two-week readiness review. We will tell you plainly whether your data can sustain an opinion.