ESG assurance

Organisations face growing demands for clear and transparent disclosure on their long-term ESG commitments from government and stakeholders. Investors, suppliers, customers, and employees all want to understand the purpose and values of the businesses they work with or for. This has seen a rapid increase in the focus on and reporting of non-financial metrics. It has also resulted in the use of a vast range of ESG targets and frameworks, which can vary by sector, size and complexity of a business. 

Assurance plays an important role in building trust around the robustness of non-financial information. But ESG disclosures are being determined by pressure from key stakeholders – or by where a business is in its ESG journey. That means there is no one-size-fits-all approach to ESG assurance.

We are experts at delivering high quality assurance over ESG and other non-financial information within this changing landscape. 

• KPMG led workshops. These provide an overview of ESG assurance and the current reporting landscape, including common reporting frameworks. Vitally, they highlight what you need to do to get ready for assurance.

• Agreed Upon Procedure (AUP) private reports. A detailed report of factual findings presenting results of specific testing procedures we have undertaken.
• External assurance opinions: we provide formal opinions over reported ESG metrics and disclosures, which can either be private or made public. The opinions are delivered in accordance with ISAE (UK) 3000 to either a limited or reasonable level of assurance (depending on stakeholder needs).  This is a service we can provide to audited entities and non-audit clients.  

Some or all of the services described herein may not be permissible for KPMG audited entities and their affiliates or related entities.