Sustainability & climate change assurance services
Many companies have their sustainability management practice and/or information management systems and reporting validated by a third-party assurer. This helps ensure that the management practice and/or information management systems are operating efficiently and that reported information is reliable. Third-party assurance helps to enhance trust building and credibility with company stakeholders. Deloitte member firms work with clients to provide the appropriate level of assurance depending on company needs and level of maturity in managing sustainability issues.
Examples of organizational objectives:
- Improve trust and increase credibility with stakeholders
- Confirm that the report or management processes fulfill the requirements of the criteria/guidelines followed
- Achieve a level of confidence that external communications are reasonably supported by evidence
- Increase confidence in the reliability and quality of assessed management systems, structures, procedures, and performance
- Verify that S&CC management and/or data are sufficiently reliable to support management decision-making
- Facilitate support for the internal learning processes and feedback to reporting units
Our solution:
Deloitte has longstanding experience with assurance of sustainability and climate change reporting, applying international standards including ISAE 3000, developed by the International Auditing and Assurance Standards Board, and, at the discretion of our clients, AA1000 AS, issued by the Institute of Social and Ethical Accountability. We use our own proven tools and methodologies including our Sustainability Reporting Scorecard and the Deloitte Audit Approach. During a Deloitte assurance engagement, we will:
- Understand your issues and stakeholder concerns, and identify key risks.
- Determine approach, subject matter, criteria, and scope with you and develop a detailed working plan and timetable
- Perform tests and conduct interviews at headquarters and business units and at select sites, according to the agreed upon scope
- Report the results to you and your external audience, providing detailed observations and recommendations for management purposes
- Help you gain feedback from stakeholders and define the best way to respond in the next audit cycle
Over a multiyear assurance engagement, we help to verify that all relevant aspects, systems, and processes in your company are subject to the assurance. Our experienced teams also work with you to determine the appropriate level of assurance for your company.
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