The engagement
We assist with ESG governance, reporting preparation and review of sustainability-related financial information. The engagement distinguishes advisory work from any separately commissioned assurance assignment.
Scope of work
- ESG governance and reporting readiness
- Sustainability and BRSR reporting support where applicable
- ESG due diligence within the agreed scope
- CSR financial information and impact-assessment coordination
- Data definitions, evidence and reporting controls
Engagement deliverables
Deliverables may include a reporting-gap assessment, data collection plan, governance recommendations or reporting support. Specialist technical measurements require appropriate professional involvement.
How the work begins
- Describe the requirement. Identify the entity, proposed transaction or matter and any deadline.
- Review acceptance and scope. We assess the facts, competence, independence and other relevant professional requirements.
- Agree written terms. Confirm responsibilities, records, deliverables and the intended use of the work.
Common question
Is reporting support the same as assurance over a sustainability report?
No. Assurance requires a separate reporting basis, independence assessment and engagement.