Assurance on sustainability reporting

ESG assurance is the independent audit of sustainability information, including CO₂ emissions, diversity, and social impact. An auditor assesses whether the reported data is reliable, complete and prepared in line with standards such as the ESRS. Sustainability assurance increases confidence in your reporting, helps reduce the risk of incorrect or misleading information, and supports compliance with regulations such as the CSRD.

Independent assurance on sustainability reporting is mandatory for companies that fall under the CSRD. Sustainability legislation is evolving, and it remains unclear which European companies will be in scope. Even organisations not legally required to obtain assurance are increasingly doing so voluntarily—to meet investor or supply chain expectations, for example.

With limited assurance, the auditor performs a limited set of procedures and issues a negatively worded conclusion (“nothing has come to our attention that…”). Reasonable assurance involves more extensive procedures and a positively worded conclusion (“based on our work, we conclude that…”). The CSRD starts with limited assurance, but this is expected to shift towards reasonable assurance in the coming years.

Yes, Grant Thornton can advise listed companies on ESG and CSRD-related matters. However, we do not hold an OOB licence, which means we cannot audit the full sustainability report of a listed company. We can, however, provide assurance on specific sustainability KPIs.

Yes, Grant Thornton Netherlands is part of a global network of international experts who work closely together across borders.