Where the auditor needs to defend what's been
signed.
Independent ESG and GHG assurance — limited and reasonable — under ISAE 3000, ISSA 5000, and ISO 14064-3. Built around the assurance practitioner's working papers, evidence files, and reproducibility your regulator and your board will rely on.
Three assurance services
Each engagement is sized to scope, criteria, and risk — and built to survive a regulator, auditor, or sceptical board reviewing the evidence file line by line.
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01 ESG limited assurance (ISAE 3000 / ISSA 5000)
Selected GRI, IFRS S1/S2, ESRS, or BRSR disclosures. Common scope: 10–20 KPIs, 1–3 entities, prior-year baselining, full evidence file, signed assurance statement.
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02 GHG assurance (ISO 14064-3)
Scopes 1, 2, 3 inventory verification with method walk-through, base-year recalculation review, and assurance opinion suitable for SLL covenants and disclosure.
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03 Supplier ESG audits
On-site or remote audit programmes for high-risk suppliers, EcoVadis-aligned questionnaires, evidence sampling, and remediation tracking.
Six things a good assurance file contains
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01 Documented scope & criteria
Clear assurance subject matter, criteria reference (GRI/IFRS/ESRS/protocol), assurance level, and reporting boundary.
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02 Independence & ethical compliance
Engagement letter, independence assessment, and team competence documentation aligned with IAASB ethics standards.
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03 Risk-based procedures
Materiality determination, risk assessment, and procedures designed to address identified risks of material misstatement.
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04 Evidence file
Source documents, calculation spreadsheets with audit trail, system queries with timestamps, walk-throughs, and management representation letters.
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05 Working papers
Procedure-by-procedure documentation, evidence cross-references, exception logs, and conclusion-mapping.
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06 Signed assurance statement
Signed by an assurance practitioner with the credentials and oversight to defend it.
- ISAE 3000 (Revised) · IAASB Assurance Engagement Standard
- ISSA 5000 · IAASB Sustainability Assurance Standard (effective 15 Dec 2026)
- ISO 14064-3 · GHG Verification & Validation
- GHG Protocol Corporate, Scope 2, Scope 3 Standards
- GRI Standards · ESRS · IFRS S1 / IFRS S2
- AA1000AS · AccountAbility Assurance Standard
- OGMP 2.0 · Methane MRV framework (oil & gas)
Thirty minutes. We figure out if there's a fit.
We don't pitch on the call. We listen, ask sharp questions, and tell you honestly whether assurance is what you need — or what else might be.
Book a discovery call