As ESG reporting becomes more prevalent, investors, lenders, and regulators are demanding independent verification of the accuracy and reliability of sustainability disclosures. Self-reported ESG data without independent assurance is increasingly viewed as insufficient. Organisations in Ghana that cannot evidence the robustness of their ESG disclosures face growing scrutiny, reputational risk, and potential barriers to accessing international capital.

KPMG Ghana provides independent assurance over ESG and sustainability disclosures, conducted in accordance with internationally recognised standards ISAE 3000 for non-financial information and ISAE 3410 for greenhouse gas statements. We offer both limited and reasonable assurance, helping organisations determine the appropriate level based on stakeholder expectations and the maturity of their reporting processes.

Beyond formal assurance, we work collaboratively with sustainability and finance teams to strengthen the internal data quality, process rigour, and governance controls that underpin credible ESG reporting. Our assurance engagements generate practical insights for management improvement not just an external opinion for publication.

Kwame Sarpong Barnieh

Partner, Head of Advisory, GRC & ESG Services

KPMG in Ghana

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What we do

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Limited Assurance over ESG and Sustainability Disclosures

We provide independent limited assurance over sustainability reports and specific ESG disclosures under ISAE 5000, delivering a conclusion that nothing has come to our attention to suggest disclosed information is materially misstated. For many organisations in Ghana, limited assurance represents the right starting point: credible to investors and achievable as a foundation for progressing to higher assurance levels over time.

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Assurance on Specific ESG Metrics and KPIs

We provide targeted assurance over individual ESG KPIs, whether included in executive remuneration frameworks, referenced in sustainability-linked financing arrangements, or subject to specific investor or regulatory scrutiny ensuring that the specific data points of greatest stakeholder relevance are independently verified to the required standard.

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Reasonable Assurance over ESG Disclosures

We provide high-confidence, positive assurance conclusions equivalent in rigour to a financial statement audit for organisations where sophisticated institutional investors, regulatory frameworks, or strong public sustainability commitments require the highest standard of independent verification. We work with clients to build the internal data quality and controls needed to support a robust engagement.

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ESG Assurance Readiness Assessment

For organisations preparing for formal ESG assurance for the first time, we conduct a structured readiness assessment evaluating data quality, reporting process robustness, internal controls, and framework alignment. The output is a clear, practical action plan for both sustainability and finance teams that closes identified gaps and prepares the organisation for a successful assurance engagement.

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Assurance on GHG Inventories and Emissions Data

We provide independent assurance over GHG inventories prepared in accordance with the GHG Protocol or ISO 14064, covering Scope 1, 2, and 3 emissions. Our assurance gives investors, regulators, and the public confidence that climate-related disclosures are technically sound and accurately reflect actual emissions performance particularly critical for organisations making net zero commitments.

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Internal Audit of ESG Processes and Controls

We assist internal audit functions in incorporating ESG into their audit universe designing audit programmes, developing testing methodologies, and reviewing the adequacy of controls over ESG data collection, management, and disclosure. This service strengthens internal governance over ESG reporting and identifies process weaknesses before they surface in an external assurance context or through investor scrutiny.

Kwame Sarpong Barnieh

Partner, Head of Advisory, GRC & ESG Services

KPMG in Ghana

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KPMG combines our multi-disciplinary approach with deep, practical industry knowledge to help clients meet challenges and respond to opportunities. Connect with our team to start the conversation.

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