What is Assurance?


Assurance refers to external third-party assessment by an auditor in order to report credible, comparable and consistent performance data in a timely manner. Today, regulating bodies are shifting sustainability assurance from voluntary to mandatory. It is now becoming an integral element of ESG reporting as it enhances the accuracy and reliability of disclosed data and information.

Assurance builds the trust and confidence of stakeholders and investors in a organisation’s ESG reports. It also creates an audit trail to trace data and establishes accountability for ESG reporting.