ESG assurance
Independent technical ESG assurance and verification
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 and 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.
Service one
ESG audit — reasonable assurance
For high-stakes disclosures and tender-critical reporting.
01
An ESG audit gives a high level of assurance through structured testing, evidence validation, and deeper verification procedures.
When it applies
- Your ESG report supports major tenders or supplier qualification
- Investors or boards require high confidence
- You operate across multiple sites
- Your disclosures materially affect 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
What determines the fee
- Number of sites
- Indicator complexity
- Scope 3 inclusion
- Data maturity
- Evidence volume
Service two
ESG review — limited assurance
For structured credibility with a lighter internal burden.
02
An ESG review gives a moderate level of assurance using analytical procedures, plausibility checks, and targeted evidence validation.
When it applies
- 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
- Data weaknesses identified before escalation
- Clear roadmap toward audit-level readiness
Final fees depend on scope complexity and reporting structure.
Comparison
Audit versus review — the strategic difference
An ESG audit is built to give high confidence through deeper testing and sampling, appropriate where disclosures materially influence financial or procurement decisions.
An ESG review is built to give 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.
