Demand for confidence in environmental, social and governance (ESG) disclosures is growing. The information that businesses report must be robust and independently assured to gain the trust of investors, stakeholders and the wider public. As a result, we are highly conscious of our responsibility in striving to deliver ESG assurance that can serve the public interest.

ESG Assurance services aims to meet the needs of a variety of organizations, whatever their level of maturity, industry focus or need. There are several functional support that we provide to our clients.

We perform workshops to provide an overview of ESG assurance and the current reporting landscape, including common reporting frameworks and highlight what clients need to do to get ready for assurance and to meet external and internal demand.

Our service determines whether the necessary preconditions to perform ESG assurance are present and whether the client is ready for the rigor of a future reasonable or limited assurance engagement. The pre-condition assessment and process understanding determines if the client’s criteria for measuring and evaluating ESG information will result in appropriate ESG information relevant to their stakeholders and regulators. We deliver our findings and observations in a report the client can use to be ready for assurance.

We provide external assurance in accordance with (either at a limited or reasonable level of assurance (depending on stakeholder and regulatory needs):

Standard on Assurance Engagements (SPA) 3000 (2022 Revision) “Assurance Engagements Other Than Audits or Reviews of Historical Financial Information” issued by the Indonesian Institute of Certified Public Accountants.
Standard on Assurance Engagements (SPA) 3410 “Assurance Engagements on Greenhouse Gas Statements” issued by the Indonesian Institute of Certified Public Accountants.

This includes formal opinions/conclusions over reported ESG metrics and disclosures or GHG Statements in accordance with mandatory or voluntary frameworks.