ESG assurance2

Non-financial reporting helps to build trust and credibility, enabling companies to demonstrate their performance in relation to environment and social impact, supply chain management and corporate diversity, as well as governance practices. As non-financial reporting becomes mandatory, credible metrics and disclosures are increasingly critical and need to be identified, measured and disclosed, enabling businesses to identify gaps and areas for improvement.

Whilst external assurance over sustainability information remains voluntary in the UK, more businesses are seeking independent assurance of their sustainability information to meet the demand for greater transparency and to stay ahead of future reporting and assurance expectations. This helps to keep stakeholders, including investors, suppliers and customers, informed of the progress towards long-term ESG goals and builds trust.

Our approach to ESG assurance

At Mazars, we have developed a specific methodology to enable us to provide assurance in line with international standards.

An independent assurance opinion over ESG reporting is prepared in accordance with ISAE (UK) 3000 and/or ISAE 3410 and can provide either limited or reasonable assurance. The level of assurance will be dependent on the needs of various stakeholders and those charged with governance. Assurance typically covers various metrics and disclosures such as:

Environmental, social and governance disclosures contained in sustainability reports, or corporate responsibility reports;
Data, targets and KPIs relating to environmental, social, economic and governance topics, inclusive of F gas activities; and
Human rights reports and KPIs.

We understand that every company is unique and take the time to understand your reporting requirements to ensure that you meet the expectations of your stakeholders.