Skip to main content

Sustainability Assurance (CSRD)

Bringing together auditors and leading-edge technologies, Deloitte helps advance assurance quality

Deloitte’s Sustainability Assurance team provides sustainability; environmental, social and governance (ESG) assurance services.

Take your sustainability practices beyond compliance

Our Sustainability Assurance services cover gap analysis and assurance readiness (including implementation advice for double materiality) for, Corporate Sustainability Reporting Directive (CSRD), sustainability reporting and disclosure standards issued by the International Sustainability Standards Board (ISSB) and Greenhouse gas (GHG) protocols.

Global sustainability reporting standards and changing regulatory requirements, such as the International Sustainability Reporting Standards (ISSB), are rapidly increasing in scale and scope, and oblige companies to report material environmental, social and governance (ESG) information in their annual report.

As a result, the need for accurate, comparable, and robust reporting of sustainability information is more critical than ever and companies are increasingly seeking independent assurance over their sustainability-related disclosures.

Our subject matter experts can help you navigate the ever-changing regulatory environment, and our sustainability assurance services will give you and your stakeholder’s confidence that you are disclosing correct and accurate information.

 

 

 

 

                                                                                     

                                                                                       The Deloitte Difference

 

 

 

Our expert team can meet your full range of requirements around assurance readiness and metrics/disclosure assessments to best prepare you for your journey to assurance, whether that is over metrics, disclosures, or both. From gap analysis, looking at existing disclosures and emerging standards like UK SRS and CSRD, to readiness assessments on disclosure frameworks or reporting metrics. We can help benchmark you against your peers and tell you where you need to focus to reach your assurance readiness goal.

Recent years have seen a proliferation of funds that describe themselves as sustainable or environmentally conscious. This increase has been boosted by a fast-growing sustainable finance regulatory framework in the EU and UK , alongside increasing investor demand. Against this backdrop, regulators have become increasingly concerned about the risk of “greenwashing”.

We provide independent assurance across the range of ESG financing, including green, social, sustainable, and transition-related financing across bonds, loans and facilities. Our expertise spans 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

We can help you navigate the continuously evolving regulatory landscape, keep you informed of new regulations and share emerging best practices to future-proof your business.

We provide technical update training, including Board sessions, on climate change risks and other emerging issues related to CSRD reporting updates and disclosure frameworks, to help you identify the impacts of sustainability on your financial statements and corporate reporting.

Deloitte Sustainability SelfAssess™

How does your company’s sustainability readiness measure up?

Navigating sustainability readiness is often a unique journey for both public and private companies. Our Sustainability SelfAssess™ tool is a guide through this evolving landscape. Use it to understand regulatory complexities and ways to enhance your reporting process.