Using or reporting ESG information that's irrelevant, incomplete, unreliable, biased, or not understandable is highly possible. Meaningful assurance increases credibility and confidence.

Built from our experience of working with many organisations, and a deep appreciation of the context of ESG information, measurement, frameworks, standards, and reporting, we've developed a bespoke non-financial and ESG assurance process. 

When we provide assurance over your reporting, we also provide feedback on your reporting ambitions and your draft report. We work with you to help ensure your reporting is relevant, complete, reliable, unbiased, and understandable. 

  • Tailored approach
    Tailored approach
    Tailored for you, focussed on your key risks, providing meaningful assurance and value for money.
  • Cross-service team
    Cross-service team
    Experienced in both ESG and non-financial assurance, we know where to focus to help you feel confident in your information.
  • Actionable feedback
    Actionable feedback
    Our focus on key risks, underlying processes and controls will enable us to provide you with relevant performance improvement suggestions.

Why Grant Thornton

Our work is tailored for each client. Focusing on understanding the key risks, the data processes and controls, and testing that is appropriately designed. Our assurance is performed to a consistent standard and in accordance with ISAE 3000 and 3410. This ensures a highly effective and value for money approach that provides insight and actionable feedback on the underlying processes, reporting outcomes and the report itself, while giving meaningful assurance over the reported information.

Paul Holland
Partner, Head of ESG Assurance Services
Paul Holland
Learn more about Paul Holland
Paul Holland
Partner, Head of ESG Assurance Services
Paul Holland

Questions to ask yourself: 

  • Do you report ESG or other non-financial information either publicly or to stakeholders outside of your organisation? 
  • Are you confident that the methods you use to measure and manage your ESG or other non-financial information, both data and narrative assertions, ensure your information is relevant, complete, reliable, unbiased, and understandable? 
  • Do you produce public reports that include descriptions of processes, such as your materially assessment of TCFD risk management process, where independent assurance could add credibility to your claims and assertions? 
  • Are your stakeholders asking you about your ESG assurance plans? 
  • Do you obtain an audit or assurance over your financial information? Does it feel right not to do the same for your ESG information? 

We help our clients with their ESG and non-financial assurance needs through two key services: 

Readiness review (pre-assurance) 

Where certain sustainability information has not previously been subject to assurance, there's an increased risk of discovering issues or challenges that may not be resolvable prior to issuing your information or our assurance opinion. Using our deep experience of sustainability information processes and assurance, we can identify those areas that are most likely to give rise to concern and focus our attention on these areas early in the process. Working with our clients in the form of a readiness review prior to a formal assurance engagement significantly reduces the risk of an adverse opinion. We also use our knowledge and experience to plan a readiness review in such a way that it minimises the duplication of effort should the engagement proceed to an assurance engagement. 

External assurance 

Not all assurance is the same. Built from our experience of working with many organisations, and a deep appreciation of the context of ESG information, measurement, frameworks, standards and reporting, we have developed a bespoke non-financial and ESG assurance process. Our work is tailored for each client. Focusing on understanding the key risks, the underlying data processes and controls, and testing that is appropriately designed in relation to the assessed risk of error. Our ESG and non-financial assurance is performed to a consistent standard and in accordance with ISAE 3000 (and for greenhouse gas information, ISAE 3410) – arguably the most widely recognised non-financial assurance standard. This ensures a highly effective and value for money approach that provides insight and actionable feedback on the underlying processes, reporting outcomes and the report itself, while giving meaningful assurance over the reported information. 

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