ESG Assurance Resources

What Is ESG Assurance?

ESG assurance is the independent, third-party examination of an organisation's Environmental, Social, and Governance disclosures, sustainability KPIs, and non-financial reports. An assurance provider evaluates whether reported ESG information is materially correct, complete, and prepared in accordance with applicable criteria — then issues a formal independent assurance statement expressing a limited or reasonable level of confidence.

With mandatory ESG assurance requirements now in force under the EU CSRD, India's BRSR Core framework, and growing investor expectations globally, organisations must move beyond self-reported data and demonstrate credible, independently verified ESG performance.

• ISAE 3000, AA1000AS & ISSA 5000 — the primary standards governing ESG assurance engagements worldwide
• ESG KPI Evidence Packs — structured data lineage from definitions and controls through to traceability and sampling
• BRSR Core Assurance — SEBI's mandatory reasonable assurance on nine key ESG attributes for Indian listed companies
• Value Chain Disclosures — assurance readiness for supplier ESG KPIs and BRSR value chain reporting
• CSRD Pre-Assurance — gap assessment and dry-run programmes to prepare for formal ESRS assurance
• Common Findings — data quality, boundary inconsistencies, methodology gaps, and how to fix them before assurance