Demand for confidence in 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. 

Agreed Upon Procedure (AUP) private reports: A report of factual findings presenting results of specifically agreed procedures we have undertaken.

KPMG Ready for Assurance service: We examine your organisation’s criteria for ESG measures and determine whether you have the evidence required to support future disclosures you want to make. KPMG’s Ready for Assurance service is the foundation for full ESG assurance. It reduces the risk of poor outcomes in the future. This is a service we can provide to existing audit and non-audit clients. 

External assurance opinions: We provide formal assurance and opinions over reported ESG metrics and disclosures, which can either be private or made public.  This is a service we can provide to existing audit and non-audit clients.  

Internal audit: We encourage the incorporation of ESG reviews in regular internal audit plans. We conduct ESG risk assessments, audits of non-financial KPIs or material metrics that are relevant to key stakeholders, as well as ESG reporting reviews, which aim to assist management in navigating the changing reporting landscape.