- The ESG agenda
- ESG driven business transition
- ESG programme and change management
- ESG risk management
- ESG strategy, risk and opportunity identification
- Create value through effective ESG communication
- ESG metrics, targets and disclosures
- ESG governance, leadership and culture framework
- ESG and non-financial assurance
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.
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.

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.
ESG: themes and insights
Our experts provide a summary of key themes facing the market and answer frequently asked questions
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