Independent Technical ESG Assurance & Verification - Independent ESG Audit & Review Services
To preserve independence, DEISO performs audit or review engagements only and does not prepare the report subject to assurance.
Independent Technical ESG Assurance & Verification
ESG Reporting Audit & Review Services — DEISO
Organizations today are not judged by what they publish — but by what can be independently verified.
If your company has already prepared its ESG or Sustainability Report, DEISO provides Independent Technical ESG Assurance & Verification to validate credibility, reduce exposure, and strengthen stakeholder trust.
We do not prepare ESG reports in this engagement.
We independently assess the report you have already produced.
1️⃣ ESG Audit (Reasonable Assurance)
For high-stakes disclosures and tender-critical reporting
An ESG Audit provides a high level of assurance through structured testing, evidence validation, and deeper verification procedures.
It is appropriate when:
- Your ESG report supports major tenders or supplier qualification
- Investors or boards require high confidence
- You operate across multiple sites
- Your disclosures materially impact commercial decisions
- Scope 1–3 emissions are strategically critical
What the Audit Includes
- Reporting boundary and methodology validation
- KPI definition alignment and consistency checks
- Evidence traceability review
- Sampling-based data verification
- Recalculation testing (where applicable)
- Governance and data-control assessment (as required)
- Independent assurance conclusion
Outcome
- Stronger external credibility
- Reduced risk of material misstatement
- Clear corrective action register (if needed)
- Formal independent assurance statement
Final fees depend on:
- Number of sites
- Indicator complexity
- Scope 3 inclusion
- Data maturity
- Evidence volume
2️⃣ ESG Review (Limited Assurance)
For structured credibility with optimized internal burden
An ESG Review provides a moderate level of assurance using analytical procedures, plausibility checks, and targeted evidence validation.
It is appropriate when:
- This is your first independent assurance cycle
- You want credible external validation without full audit intensity
- You need faster execution
- Your ESG data systems are still maturing
What the Review Includes
- Reporting boundary alignment assessment
- KPI consistency and completeness checks
- Analytical review procedures
- Targeted supporting evidence examination
- Gap identification and improvement recommendations
- Independent limited assurance conclusion
Outcome
- Increased reporting credibility
- Identified data weaknesses before escalation
- Clear roadmap toward audit-level readiness
Final fees depend on scope complexity and reporting structure.
Audit vs Review — Strategic Difference
An ESG Audit is designed to provide high confidence through deeper testing and sampling, appropriate where disclosures materially influence financial or procurement decisions.
An ESG Review is designed to provide credible external validation with lower internal burden, often used as a first assurance step or annual validation process.
In simple terms:
- If your ESG disclosures carry strategic or financial risk → Audit
- If you want independent validation with controlled effort → Review
Both strengthen governance.
The difference lies in depth, intensity, and assurance level.
Audit vs Review — Detailed Comparison
| Dimension | ESG Audit (Reasonable Assurance) | ESG Review (Limited Assurance) |
|---|---|---|
| Assurance Level | High | Moderate |
| Depth of Testing | Extensive evidence testing and sampling procedures | Analytical procedures and targeted validation checks |
| Internal Control Evaluation | Often includes structured control assessment | Limited or light-touch control review |
| Data Verification Intensity | Recalculation, traceability, and supporting documentation testing | Plausibility, completeness, and consistency checks |
| Execution Time | Longer and more comprehensive engagement | Faster and more streamlined engagement |
| Organizational Burden | Higher documentation coordination required | Moderate documentation effort |
| Best Fit | Tender-critical, investor-sensitive, or high-risk disclosures | First assurance cycle or annual validation process |
| Strategic Outcome | Maximum stakeholder confidence and governance strength | Strengthened credibility and readiness for future audit |
Engagement Process
Step 1 — Scope Confirmation
Define:
- Reporting boundary
- Sites and entities
- KPI universe
- Evidence readiness
Step 2 — Assurance Execution
Structured review or audit procedures aligned with the selected assurance level.
Step 3 — Assurance Conclusion
You receive:
- Independent assurance statement
- Technical findings (if any)
- Improvement recommendations
Why DEISO
- Industrial-sector specialization
- Carbon and PCF technical depth
- Structured verification methodology
- Risk-aware assurance execution
- Independent, technically grounded assessment
We operate with discipline, documentation rigor, and governance sensitivity.
Request a Scope Assessment
If your ESG or Sustainability Report is ready for independent validation:
Request a Confidential Scope Review
A structured scoping call determines:
- Assurance level required
- Estimated timeline
- Final quotation
Submit Assurance Inquiry
For Independent Technical ESG Assurance & Verification inquiries, please submit a structured request to initiate a confidential scope assessment.
