Sustainability Report Assurance

ESG report assurance: enhance the credibility of ESG reports

With the rise of ESG investment, investors and the public have put forward higher demands for the accuracy and credibility of corporate non-financial information disclosure. ESG report assurance has also become a clear requirement for report preparation by many sustainability standards and rating agencies.

At present, the main international ESG report assurance standard is the “AA1000 Assurance Standard” issued by the British AccountAbility. AA1000 Assurance will assess and report the enterprise's compliance with the AA1000 four assurance principles (Inclusivity, materiality, responsiveness, and impact), and add the verification of specific performance information according to the type of assurance, with different levels of assurance depth.

As an AA1000 certified assurance institution, CECEPEC can provide assurance services for enterprises' ESG reports, including:

  • Formulate assurance plans and clarify the scope of assurance;
  • Conduct data collection and document assurance, including review or calculation of qualitative and quantitative content;
  • Carry out on-site assurance, interviews with key responsible persons and further evidence collection. Online assurance may also be conducted depending on the epidemic;
  • Based on the findings and results of the document assurance and online assurance, the final assessment statement will be issued.

For enterprises, successfully passing the ESG report assurance relies on the solid ESG management foundation and complete ESG data collection system and process. Therefore, it is recommended that enterprises improve ESG information management as soon as possible, and actively carry out stakeholder communication and materiality issues analysis, so as to lay a solid foundation for ESG assurance.

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