SUSTAINABILITY SERVICES

Sustainability Assurance Engagements

Independent verification and validation of your sustainability reports, ESG disclosures, and GHG emissions data. Build stakeholder trust with credible third-party assurance under AA1000, ISO 14064, GRI, and other recognized standards.

What is Sustainability Assurance?

Sustainability assurance is the independent verification and validation of an organization's sustainability reports, ESG disclosures, and environmental claims. As a Licensed Assurance Provider under AccountAbility's AA1000 Standards, Glocert International provides third-party assurance that gives stakeholders confidence in the accuracy, completeness, and reliability of your sustainability data and reporting.

With increasing regulatory requirements such as EU CSRD, SEC climate disclosure rules, and stakeholder expectations for transparency, credible third-party assurance has become essential. Our assurance engagements cover ESG reports, sustainability reports, GHG emissions inventories, carbon footprint calculations, and specific environmental claims, ensuring alignment with international standards and frameworks.

Why Third-Party Assurance Matters

Third-party assurance transforms sustainability reporting from self-declaration to independently verified information. It demonstrates commitment to transparency and accountability, builds trust with investors, customers, and stakeholders, meets regulatory requirements (EU CSRD, SEC rules), enables credible communication of sustainability performance, and reduces greenwashing risks. Independent verification provides the credibility needed to differentiate genuine sustainability commitments from unsubstantiated claims.

Limited vs. Reasonable Assurance

Limited Assurance provides a moderate level of confidence through inquiry and analytical procedures. It is appropriate for organizations beginning their assurance journey, voluntary reporting, and initial regulatory compliance. Reasonable Assurance provides a higher level of confidence through extensive testing and evidence gathering. It is expected for mature sustainability programs, large organizations, and stringent regulatory requirements. Glocert provides both levels of assurance tailored to your organization's needs and requirements.

100+ Assurance Engagements Completed
AA1000 Licensed Assurance Provider
15+ Countries Served
50+ Industry Sectors Covered

Our Assurance Services

Comprehensive verification and validation services for all your sustainability reporting and disclosure needs.

ESG Report Verification

Independent verification of Environmental, Social, and Governance (ESG) reports ensuring accuracy, completeness, and alignment with frameworks like GRI, SASB, and TCFD. Our assurance covers data quality, methodology validation, and disclosure completeness for investor and stakeholder communication.

Sustainability Report Assurance

Comprehensive assurance of sustainability reports covering environmental performance, social initiatives, and governance practices. We verify data accuracy, stakeholder engagement processes, materiality assessments, and alignment with sustainability reporting standards and frameworks.

GHG Emissions Verification

Verification and validation of greenhouse gas emissions inventories and carbon footprint calculations under ISO 14064 and GHG Protocol standards. Our assurance covers Scope 1, 2, and 3 emissions, emission factors, calculation methodologies, and data management systems.

Stakeholder Engagement Assurance

Assessment of stakeholder engagement processes under AA1000SES standard. We evaluate how effectively your organization identifies, engages, and responds to stakeholder concerns, ensuring their input is integrated into sustainability strategy and decision-making.

Materiality Assessment Review

Verification of materiality assessment processes aligned with AA1000APS. We ensure your organization has properly identified and prioritized the most significant sustainability issues and opportunities relevant to stakeholders and business strategy.

Climate Disclosure Verification

Verification of climate-related disclosures aligned with TCFD recommendations, EU CSRD requirements, and SEC climate disclosure rules. We verify climate risks and opportunities assessments, scenario analyses, and climate-related financial disclosures.

Net Zero & Carbon Neutrality Verification

Verification of net zero commitments, carbon neutrality claims, and science-based targets. We assess target setting methodologies, reduction strategies, offset quality, and progress tracking to ensure credible climate commitments.

Supply Chain Sustainability Assurance

Verification of supply chain sustainability claims including Scope 3 emissions, supplier assessments, and supply chain due diligence. We assess supply chain data quality, supplier engagement processes, and value chain impact reporting.

CSR Claims Verification

Independent verification of corporate social responsibility claims and initiatives. We assess CSR program effectiveness, impact measurement, and alignment with stated commitments and global accountability standards.

Standards & Frameworks

Our assurance services are conducted in accordance with internationally recognized standards and frameworks.

AA1000 Assurance Standard (AA1000AS)

The globally recognized methodology for sustainability assurance. As a Licensed Assurance Provider, we assess adherence to AA1000 AccountAbility Principles including inclusivity, materiality, responsiveness, and impact. AA1000AS provides the framework for comprehensive sustainability assurance.

ISO 14064 - GHG Verification

International standard for GHG accounting and verification. ISO 14064-1 specifies requirements for designing and developing GHG inventories, ISO 14064-2 covers project-level GHG claims, and ISO 14064-3 provides verification and validation requirements.

GRI Standards

Global Reporting Initiative standards provide the most widely adopted framework for sustainability reporting. Our assurance verifies alignment with GRI Universal Standards, sector standards, and topic-specific standards for comprehensive sustainability disclosure.

ISAE 3000 & ISAE 3410

International Standards on Assurance Engagements for sustainability information (ISAE 3000) and greenhouse gas statements (ISAE 3410). These professional standards provide the basis for limited and reasonable assurance engagements.

GHG Protocol

The most widely used international accounting standard for GHG emissions. Our verification covers Corporate Standard (Scope 1, 2, 3), Scope 3 Standard, and Product Life Cycle Standard for comprehensive carbon footprint assurance.

TCFD / ISSB / CSRD

Verification aligned with Task Force on Climate-related Financial Disclosures (TCFD), ISSB sustainability disclosure standards, and EU Corporate Sustainability Reporting Directive (CSRD) requirements for regulatory compliance.

Our Assurance Process

A structured and rigorous approach to deliver credible third-party assurance.

1

Scoping & Planning

We work with you to define the assurance scope, level (limited or reasonable), applicable standards, and reporting boundaries. This includes understanding your sustainability reporting process, data systems, and stakeholder expectations.

2

Risk Assessment

We identify areas of potential misstatement, assess data quality risks, and design assurance procedures tailored to your organization's sustainability reporting processes and control environment.

3

Evidence Gathering

We perform inquiry, observation, inspection, and analytical procedures to gather sufficient appropriate evidence. This includes reviewing documentation, testing data, interviewing personnel, and validating calculations and methodologies.

4

Findings & Resolution

We communicate preliminary findings, discuss identified issues, and work with your team to resolve any exceptions or errors before finalizing the assurance engagement.

5

Assurance Statement

We issue an independent assurance statement or verification opinion that you can include in your sustainability report or use for stakeholder communication, providing third-party credibility to your disclosures.

Benefits of Sustainability Assurance

Enhance credibility, build trust, and meet stakeholder expectations with independent verification.

Stakeholder Trust

Build confidence with investors, customers, employees, and regulators through independently verified sustainability information.

Regulatory Compliance

Meet mandatory assurance requirements under EU CSRD, SEC climate rules, and other regulatory frameworks.

Data Quality

Improve sustainability data collection, management, and reporting processes through external review and feedback.

Risk Mitigation

Reduce greenwashing risks and reputational exposure through credible third-party verification of claims.

Competitive Advantage

Differentiate from competitors with assured sustainability performance and credible ESG credentials.

Investor Confidence

Meet investor expectations for assured ESG data supporting investment decisions and capital allocation.

Process Improvement

Identify opportunities to strengthen sustainability management systems and reporting processes.

Global Recognition

Assurance under internationally recognized standards provides credibility across markets and jurisdictions.

Frequently Asked Questions

What is sustainability assurance?
Sustainability assurance is independent third-party verification of an organization's sustainability reports, ESG disclosures, and environmental claims. It provides stakeholders with confidence that reported data is accurate, complete, and prepared in accordance with recognized standards such as AA1000, GRI, and ISO 14064. Assurance can be limited (moderate confidence) or reasonable (high confidence) depending on the scope and procedures performed.
What is the difference between limited and reasonable assurance?
Limited assurance provides a lower level of confidence, typically involving inquiry and analytical procedures. The conclusion is expressed negatively ("nothing has come to our attention..."). Reasonable assurance provides a higher level of confidence through extensive testing and evidence gathering, with a positive conclusion ("in our opinion..."). Limited assurance is often sufficient for initial sustainability reporting, while reasonable assurance is increasingly expected for mature organizations and regulatory compliance like EU CSRD.
What standards are used for GHG emissions verification?
GHG emissions verification typically follows ISO 14064-3 for verification standards and the GHG Protocol for inventory methodology. Other relevant standards include AA1000AS for broader sustainability assurance, ISAE 3000 and ISAE 3410 for professional assurance standards, and sector-specific protocols like CDP verification requirements. The appropriate standards depend on your reporting requirements, regulatory obligations, and stakeholder expectations.
Is sustainability assurance mandatory?
Mandatory assurance requirements vary by jurisdiction. EU CSRD requires limited assurance for sustainability reporting with a planned transition to reasonable assurance. SEC climate disclosure rules include assurance requirements for certain emissions data. Many stock exchanges and institutional investors also require or recommend third-party assurance for sustainability disclosures. Even where not mandatory, assurance significantly enhances credibility and stakeholder trust.
What is verified in a GHG emissions assurance engagement?
GHG emissions assurance typically covers organizational and operational boundaries, emission sources identification, data collection and management systems, calculation methodologies and emission factors, Scope 1, 2, and 3 emissions calculations, data accuracy and completeness, and compliance with reporting standards like GHG Protocol or ISO 14064-1. The specific scope is agreed during engagement planning based on your reporting requirements.
How long does an assurance engagement take?
Assurance engagement timelines vary based on scope, complexity, and assurance level. A limited assurance engagement typically takes 4-8 weeks from planning to statement issuance. Reasonable assurance engagements require more extensive procedures and typically take 8-16 weeks. First-time engagements may require additional time to understand your reporting systems and processes. We recommend beginning assurance planning well before your reporting deadline.
What is AA1000 and why is it important?
AA1000 is AccountAbility's globally recognized framework for sustainability accountability and assurance. It includes AA1000APS (AccountAbility Principles - inclusivity, materiality, responsiveness, impact), AA1000SES (Stakeholder Engagement Standard), and AA1000AS (Assurance Standard). AA1000 is important because it provides a comprehensive framework for sustainability assurance that goes beyond data verification to assess sustainability management and stakeholder engagement processes.
Can assurance be combined with other sustainability services?
Yes, assurance can be combined with other sustainability services while maintaining independence. Glocert provides integrated sustainability solutions including ISO 14001 environmental management certification, ISO 14064 GHG management certification, EcoVadis preparation, and sustainability consulting. However, assurance must be provided by teams independent of consulting activities to maintain objectivity. We design engagement structures that leverage synergies while maintaining assurance independence.

Get Started with Sustainability Assurance

Ready to enhance the credibility of your sustainability reporting? Contact Glocert International to discuss your assurance needs and how we can support your organization's sustainability journey with independent third-party verification.