A certified sustainability auditor is required to issue a limited assurance statement on the sustainability report. At BDO, we have ensured that we have the necessary certified sustainability auditors, and we are ready to support companies on their journey toward more responsible and sustainable business practices by providing reliable and transparent assurance statements on sustainability reports.

In addition to the mandatory assurance statement, many companies also opt for a voluntary statement. These may, for example, be issued for carbon accounts or various types of ISAE assurance reports.

The primary reasons for choosing an assurance statement include:

Increased credibility and independent verification

An assurance statement is provided by an independent third party, offering an objective evaluation of the company's sustainability information. This enhances the credibility and trustworthiness of the reporting among stakeholders, investors, and the public.

Improved transparency, accuracy, and reliability

The assurance process ensures that the reported data is accurate and reliable, reducing the risk of errors, inaccuracies, or misleading information in the sustainability reporting.

Assurance statement – Trust is key to the value of ESG data

An assurance statement can be prepared according to different standards and with varying levels of assurance – typically limited assurance. Below are examples of currently used statements. We recommend contacting one of our ESG experts or your BDO auditor to clarify which type of assurance best meets your needs.

CSRD Reports

ISAE 3000 assurance (Limited assurance) – Applies until ISSA 5000 is adopted

ISSA 5000 assurance (Limited assurance) – Expected to be adopted by the end of 2024

Voluntary Reports

GHG Reports

ISAE 3410 DK assurance (Limited assurance)

ESG Reports

ISAE 3000 assurance (Limited assurance)

ISSA 5000 assurance (Limited assurance)

Consistent reporting and assurance from your suppliers

As part of CSRD reporting, companies are required to conduct due diligence on their supply chain. To ensure a valid and coherent overview, a structured approach to data collection and aggregation is essential. To validate the submitted data, some companies choose to engage an audit firm to compile, review, and verify the material provided by suppliers. This approach strengthens data quality, enhances credibility, and ultimately improves the company’s sustainability reporting. The method and depth of the review will depend on the complexity of the supply chain and the desired level of assurance.

Sustainability statement

The primary reasons for choosing an assurance statement include:

Assurance statement – Trust is key to the value of ESG data

CSRD Reports

Voluntary Reports

Consistent reporting and assurance from your suppliers

Do you have any questions or need assistance?

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