{"id":329512,"date":"2026-02-26T13:39:16","date_gmt":"2026-02-26T04:39:16","guid":{"rendered":"https:\/\/dei.so\/?page_id=329512"},"modified":"2026-10-02T19:42:41","modified_gmt":"2026-10-02T10:42:41","slug":"esg-reporting-audit-review","status":"publish","type":"page","link":"https:\/\/dei.so\/ja\/esg-reporting-audit-review\/","title":{"rendered":"\u72ec\u7acb\u3057\u305f ESG \u76e3\u67fb\u30fb\u30ec\u30d3\u30e5\u30fc\u30b5\u30fc\u30d3\u30b9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"329512\" class=\"elementor elementor-329512\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-583acb9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"583acb9e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6fd245d\" data-id=\"6fd245d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64a2f8b elementor-widget elementor-widget-html\" data-id=\"64a2f8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- DEISO \u00b7 ESG Assurance header (dark) \u00b7 paste into a Custom HTML block -->\r\n<section class=\"dz-hd\" aria-labelledby=\"dz-hd-title\">\r\n  <style>\r\n    .dz-hd{--teal:#008194;--teal-l:#4FC3D4;--sage:#63976B;--ink:#0E1A1F;--ink-2:#14252C;--line:rgba(191,224,228,.16);--txt:#E6F2F4;--mut:#94A3B8;\r\n      background:radial-gradient(120% 140% at 85% 0%,#123540 0%,var(--ink-2) 42%,var(--ink) 100%);color:var(--txt);font-family:'Jost',system-ui,-apple-system,'Segoe UI',sans-serif;\r\n      padding:clamp(56px,8vw,112px) clamp(20px,5vw,64px);border-radius:20px;position:relative;overflow:hidden;box-sizing:border-box}\r\n    .dz-hd *{box-sizing:border-box}\r\n    .dz-hd__ring{position:absolute;right:-120px;top:-120px;width:420px;height:420px;border-radius:50%;border:56px solid transparent;\r\n      background:conic-gradient(from 200deg,var(--sage),var(--teal),#2D8B8A,var(--sage)) border-box;-webkit-mask:radial-gradient(farthest-side,transparent calc(100% - 56px),#000 calc(100% - 55px));mask:radial-gradient(farthest-side,transparent calc(100% - 56px),#000 calc(100% - 55px));opacity:.22;pointer-events:none}\r\n    .dz-hd__in{max-width:1080px;margin:0 auto;position:relative}\r\n    .dz-hd__kicker{display:inline-flex;align-items:center;gap:10px;font-size:15px;font-weight:500;color:var(--teal-l);margin:0 0 22px}\r\n    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class=\"dz-hd__in\">\r\n    <p class=\"dz-hd__kicker\">Independent Technical ESG Assurance &amp; Verification<\/p>\r\n    <h2 id=\"dz-hd-title\">Independent ESG Audit &amp; Review Services<\/h2>\r\n    <p class=\"dz-hd__lead\">Organizations today are not judged by what they publish \u2014 but by <em>what can be independently verified.<\/em><\/p>\r\n    <div class=\"dz-hd__row\">\r\n      <a class=\"dz-hd__btn dz-hd__btn--p\" href=\"mailto:info@deiso.co.jp?subject=Pre-submission%20review%20request\">Request pre-submission review<\/a>\r\n      <a class=\"dz-hd__btn dz-hd__btn--g\" href=\"#deiso-pricing\">See pricing<\/a>\r\n    <\/div>\r\n    <div class=\"dz-hd__facts\">\r\n      <div class=\"dz-hd__fact\"><b>Independent by design<\/b><span>We review \u2014 we do not prepare the reports we assess.<\/span><\/div>\r\n      <div class=\"dz-hd__fact\"><b>Standards-aligned<\/b><span>ISO 14040\/44, 14025, 14064, 14067 and the GHG Protocol.<\/span><\/div>\r\n      <div class=\"dz-hd__fact\"><b>Before third-party scrutiny<\/b><span>Findings resolved ahead of verification, assurance or disclosure.<\/span><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-7216b89 e-flex e-con-boxed e-con e-parent\" data-id=\"7216b89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a86785c grve-elementor-align-right elementor-widget elementor-widget-impeka_button\" data-id=\"a86785c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"impeka_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"grve-element\"><a href=\"https:\/\/dei.so\/contact-form\/\" class=\"grve-btn grve-square grve-bg-primary-1 grve-border-primary-1 grve-bg-hover-primary-2 grve-border-hover-primary-2 grve-pulse grve-text-white grve-text-hover-white grve-shadow-medium grve-btn-extralarge grve-with-svg-icon-arrow-2\">\r\n\t\t<div class=\"grve-btn-inner\">\r\n\t\t<span>Submit Assurance Inquiry<\/span>\r\n\t\t\t\t\t\t\t<div class=\"grve-btn-svg-icon\">\r\n\t\t\t\t\t\t\t<svg width=\"40px\" height=\"16px\" viewBox=\"0 0 40 16\">\r\n\t\t\t\t\t<polygon class=\"grve-arrow-line\" points=\"0 7 38 7 38 9 0 9\"><\/polygon>\r\n\t\t\t\t\t<polygon class=\"grve-arrow-point\" points=\"31.3481912 0 40 8 31.3481912 16 30 14.5816219 37.1 8 30 1.41837809\"><\/polygon>\r\n\t\t\t\t<\/svg>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d57f90a elementor-widget elementor-widget-html\" data-id=\"d57f90a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- DEISO \u00b7 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(max-width:900px){.dzp__grid{grid-template-columns:1fr}.dzp__for{min-height:0}}\r\n    @media (prefers-reduced-motion:reduce){.dzp__btn,.dzp summary::after{transition:none}}\r\n  <\/style>\r\n  <div class=\"dzp__in\">\r\n    <h2 id=\"dzp-title\">Independent ESG Report Review: pricing<\/h2>\r\n    <p class=\"dzp__intro\">Three fixed-fee levels. Each one reviews the same thing \u2014 your existing ESG report \u2014 and differs in how far we go with you after the first findings: from a findings log you resolve yourself, to two rounds of re-review and a session to prepare you for your assurance provider.<\/p>\r\n\r\n    <div class=\"dzp__grid\">\r\n      <article class=\"dzp__card\">\r\n        <h3 class=\"dzp__name\">Essential<\/h3>\r\n        <p class=\"dzp__for\">For teams that want an independent check and will resolve the findings themselves.<\/p>\r\n        <div class=\"dzp__price\">$5,000<small>fixed fee<\/small><\/div>\r\n        <div class=\"dzp__keys\"><div>Report size<b>Up to 80 pages<\/b><\/div><div>Frameworks<b>1<\/b><\/div><div>Re-review rounds<b>None<\/b><\/div><div>Turnaround<b>10 business days<\/b><\/div><\/div>\r\n        <ul class=\"dzp__list\">\r\n          <li>Desk review of the full report and its supporting data tables<\/li>\r\n          <li>Structured findings log: each issue rated high, medium or low, with the page reference and the recommended correction<\/li>\r\n          <li>Checks on unsupported claims, calculation consistency, boundary and materiality logic, and disclosure gaps against the chosen framework<\/li>\r\n          <li>One 60-minute call to walk through the findings<\/li>\r\n        <\/ul>\r\n        <a class=\"dzp__btn\" href=\"mailto:info@deiso.co.jp?subject=ESG%20Report%20Review%20%E2%80%93%20Essential\">Request Essential<\/a>\r\n      <\/article>\r\n\r\n      <article class=\"dzp__card dzp__card--rec\">\r\n        <span class=\"dzp__rec\">Recommended<\/span>\r\n        <h3 class=\"dzp__name\">Standard<\/h3>\r\n        <p class=\"dzp__for\">For reports going to external assurance or investors, where corrections must be confirmed.<\/p>\r\n        <div class=\"dzp__price\">$8,500<small>fixed fee<\/small><\/div>\r\n        <div class=\"dzp__keys\"><div>Report size<b>Up to 150 pages<\/b><\/div><div>Frameworks<b>Up to 2<\/b><\/div><div>Re-review rounds<b>1<\/b><\/div><div>Turnaround<b>15 business days<\/b><\/div><\/div>\r\n        <ul class=\"dzp__list\">\r\n          <li class=\"dzp__plus\">Everything in Essential<\/li>\r\n          <li>Written review report: scope, method, findings, risk rating and an overall readiness opinion<\/li>\r\n          <li>Sample-based trace of key figures back to source data<\/li>\r\n          <li>One re-review of your corrected report, with each finding marked closed or open<\/li>\r\n          <li>Two calls: findings walkthrough and close-out<\/li>\r\n        <\/ul>\r\n        <a class=\"dzp__btn\" href=\"mailto:info@deiso.co.jp?subject=ESG%20Report%20Review%20%E2%80%93%20Standard\">Request Standard<\/a>\r\n      <\/article>\r\n\r\n      <article class=\"dzp__card\">\r\n        <h3 class=\"dzp__name\">Comprehensive<\/h3>\r\n        <p class=\"dzp__for\">For first-time assured reports, regulated filings or tight deadlines.<\/p>\r\n        <div class=\"dzp__price\">$13,000<small>fixed fee<\/small><\/div>\r\n        <div class=\"dzp__keys\"><div>Report size<b>Up to 250 pages<\/b><\/div><div>Frameworks<b>Up to 3<\/b><\/div><div>Re-review rounds<b>2<\/b><\/div><div>Turnaround<b>10 business days, priority<\/b><\/div><\/div>\r\n        <ul class=\"dzp__list\">\r\n          <li class=\"dzp__plus\">Everything in Standard<\/li>\r\n          <li>Extended data trace across all material disclosures<\/li>\r\n          <li>Two re-review rounds until findings are closed<\/li>\r\n          <li>Verifier-readiness session: a mock assurance interview with your team, using the questions assurance providers typically raise<\/li>\r\n          <li>Readiness statement letter you can share with your assurance provider or board<\/li>\r\n        <\/ul>\r\n        <a class=\"dzp__btn\" href=\"mailto:info@deiso.co.jp?subject=ESG%20Report%20Review%20%E2%80%93%20Comprehensive\">Request Comprehensive<\/a>\r\n      <\/article>\r\n    <\/div>\r\n\r\n    <h3 class=\"dzp__h3\">What each level includes<\/h3>\r\n    <div class=\"dzp__tw\">\r\n      <table>\r\n        <thead><tr><th scope=\"col\" style=\"text-align:left\">Deliverable<\/th><th scope=\"col\">Essential<\/th><th scope=\"col\" class=\"dzp__c\">Standard<\/th><th scope=\"col\">Comprehensive<\/th><\/tr><\/thead>\r\n        <tbody>\r\n          <tr><th scope=\"row\">Findings log with page references and ratings<\/th><td class=\"dzp__y\">\u2713<\/td><td class=\"dzp__c dzp__y\">\u2713<\/td><td class=\"dzp__y\">\u2713<\/td><\/tr>\r\n          <tr><th scope=\"row\">Written review report and readiness opinion<\/th><td class=\"dzp__n\">\u2014<\/td><td class=\"dzp__c dzp__y\">\u2713<\/td><td class=\"dzp__y\">\u2713<\/td><\/tr>\r\n          <tr><th scope=\"row\">Trace of figures to source data<\/th><td class=\"dzp__n\">\u2014<\/td><td class=\"dzp__c\">Sample<\/td><td>All material disclosures<\/td><\/tr>\r\n          <tr><th scope=\"row\">Re-review of corrected report<\/th><td class=\"dzp__n\">\u2014<\/td><td class=\"dzp__c\">1 round<\/td><td>2 rounds<\/td><\/tr>\r\n          <tr><th scope=\"row\">Calls with our reviewer<\/th><td>1<\/td><td class=\"dzp__c\">2<\/td><td>3 + readiness session<\/td><\/tr>\r\n          <tr><th scope=\"row\">Readiness statement letter<\/th><td class=\"dzp__n\">\u2014<\/td><td class=\"dzp__c dzp__n\">\u2014<\/td><td class=\"dzp__y\">\u2713<\/td><\/tr>\r\n          <tr><th scope=\"row\">Report size \/ frameworks<\/th><td>80 pages \/ 1<\/td><td class=\"dzp__c\">150 pages \/ 2<\/td><td>250 pages \/ 3<\/td><\/tr>\r\n          <tr><th scope=\"row\">Turnaround from complete files<\/th><td>10 days<\/td><td class=\"dzp__c\">15 days<\/td><td>10 days, priority<\/td><\/tr>\r\n        <\/tbody>\r\n      <\/table>\r\n    <\/div>\r\n\r\n    <h3 class=\"dzp__h3\">Questions clients ask<\/h3>\r\n    <div class=\"dzp__faq\">\r\n      <details><summary>What is the difference between the three levels?<\/summary><p>All three review the same report with the same method. Essential gives you the findings and leaves the corrections to you. Standard adds a formal report and checks your corrections once. Comprehensive checks your corrections twice, traces every material figure to its source, and prepares your team for the questions your assurance provider will ask.<\/p><\/details>\r\n      <details><summary>Is this the same as external assurance?<\/summary><p>No. This is an independent pre-submission review. It does not replace limited or reasonable assurance by an accredited provider; it prepares your report so that assurance goes faster, with fewer findings and fewer revision rounds.<\/p><\/details>\r\n      <details><summary>Do you write or fix the report for us?<\/summary><p>No. To stay independent, DEISO does not prepare the ESG reports it reviews. We tell you exactly what to correct and why; your team or your consultant makes the changes.<\/p><\/details>\r\n      <details><summary>What if our report is longer or covers more frameworks?<\/summary><p>Reports above the page or framework limit are quoted individually before work starts. You always receive a fixed fee in writing; there are no hourly overruns.<\/p><\/details>\r\n      <details><summary>What do you need from us to start?<\/summary><p>The draft report, its supporting data tables or workbook, the frameworks you report against, and a contact person for questions. Turnaround starts when the complete files are received.<\/p><\/details>\r\n      <details><summary>Can we move up a level later?<\/summary><p>Yes. If you start with Essential and later need a re-review or a written report, the fee you paid is credited toward Standard or Comprehensive.<\/p><\/details>\r\n    <\/div>\r\n\r\n    <p class=\"dzp__note\">Fees in USD, excluding taxes and travel. Final scope and fee are confirmed in a written quotation.<\/p>\r\n  <\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9bfbc9 elementor-widget elementor-widget-html\" data-id=\"d9bfbc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.deiso-esgassure-page * { box-sizing: border-box; }\r\n.deiso-esgassure-page {\r\n  width: 100%;\r\n  padding: 30px 0;\r\n  background: transparent;\r\n  font-family: 'Jost', system-ui, -apple-system, Segoe UI, sans-serif;\r\n}\r\n.deiso-esgassure-page .page-outer {\r\n  max-width: 1200px;\r\n  margin: 0 auto;\r\n  padding: 0 24px;\r\n}\r\n.deiso-esgassure-page .page-card {\r\n  position: relative;\r\n  background: #ffffff !important;\r\n  border: 1px solid rgba(26,26,26,0.10) !important;\r\n  border-radius: 22px;\r\n  box-shadow: 0 8px 20px rgba(26,26,26,0.04);\r\n  padding: 56px 56px 48px 56px !important;\r\n  overflow: hidden;\r\n}\r\n.deiso-esgassure-page .page-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0; 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}\r\n  .deiso-esgassure-page h2 { font-size: 24px; }\r\n  .deiso-esgassure-page h3 { font-size: 18.5px; }\r\n  .deiso-esgassure-page p, .deiso-esgassure-page ul.page-list li { font-size: 16.5px; }\r\n  .deiso-esgassure-page .service-panel { padding: 24px 22px !important; }\r\n  .deiso-esgassure-page .callout-panel { padding: 22px 22px !important; }\r\n  .deiso-esgassure-page .callout-panel p { font-size: 16.5px; }\r\n}\r\n@media (max-width: 767px) {\r\n  .deiso-esgassure-page { padding: 20px 0; }\r\n  .deiso-esgassure-page .page-outer { padding: 0 18px; }\r\n  .deiso-esgassure-page .page-card { padding: 28px 22px !important; border-radius: 18px; }\r\n  .deiso-esgassure-page .page-section { padding: 26px 0; }\r\n  .deiso-esgassure-page .page-eyebrow { font-size: 11.5px; padding: 5px 11px !important; margin-bottom: 12px; }\r\n  .deiso-esgassure-page h2 { font-size: 21px; letter-spacing: -0.2px; }\r\n  .deiso-esgassure-page h3 { font-size: 17.5px; }\r\n  .deiso-esgassure-page p, .deiso-esgassure-page ul.page-list li { font-size: 15.8px; }\r\n  .deiso-esgassure-page ul.page-list li { padding-left: 22px; }\r\n  .deiso-esgassure-page ul.page-list li::before { top: 15px; width: 7px; height: 7px; }\r\n  .deiso-esgassure-page .service-panel { padding: 20px 18px !important; border-radius: 14px; }\r\n  .deiso-esgassure-page .callout-panel { padding: 20px 18px !important; border-radius: 14px; }\r\n  .deiso-esgassure-page .callout-panel p { font-size: 15.8px; }\r\n}\r\n<\/style>\r\n<div class=\"deiso-esgassure-page\">\r\n  <div class=\"page-outer\">\r\n    <div class=\"page-card\">\r\n\r\n      <div class=\"page-section\">\r\n        <span class=\"page-eyebrow\">ESG assurance<\/span>\r\n        <h2>Independent technical ESG assurance and verification<\/h2>\r\n        <p>\r\n          Organizations today are not judged by what they publish \u2014 but by what can be <strong>independently verified<\/strong>.\r\n        <\/p>\r\n        <p>\r\n          If your company has already prepared its ESG or sustainability report, DEISO provides <strong>independent technical ESG assurance and verification<\/strong> to validate credibility, reduce exposure, and strengthen stakeholder trust.\r\n        <\/p>\r\n        <p>\r\n          We do <strong>not<\/strong> prepare ESG reports in this engagement. We independently assess the report you have already produced.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"page-section\">\r\n        <span class=\"page-eyebrow\">Service one<\/span>\r\n        <h2>ESG audit \u2014 reasonable assurance<\/h2>\r\n        <p>For high-stakes disclosures and tender-critical reporting.<\/p>\r\n\r\n        <div class=\"service-panel\">\r\n          <span class=\"service-num\">01<\/span>\r\n          <p>\r\n            An ESG audit gives a <strong>high level of assurance<\/strong> through structured testing, evidence validation, and deeper verification procedures.\r\n          <\/p>\r\n\r\n          <h3>When it applies<\/h3>\r\n          <ul class=\"page-list\">\r\n            <li>Your ESG report supports major tenders or supplier qualification<\/li>\r\n            <li>Investors or boards require high confidence<\/li>\r\n            <li>You operate across multiple sites<\/li>\r\n            <li>Your disclosures materially affect commercial decisions<\/li>\r\n            <li>Scope 1\u20133 emissions are strategically critical<\/li>\r\n          <\/ul>\r\n\r\n          <h3>What the audit includes<\/h3>\r\n          <ul class=\"page-list\">\r\n            <li>Reporting boundary and methodology validation<\/li>\r\n            <li>KPI definition alignment and consistency checks<\/li>\r\n            <li>Evidence traceability review<\/li>\r\n            <li>Sampling-based data verification<\/li>\r\n            <li>Recalculation testing where applicable<\/li>\r\n            <li>Governance and data-control assessment as required<\/li>\r\n            <li>Independent assurance conclusion<\/li>\r\n          <\/ul>\r\n\r\n          <h3>Outcome<\/h3>\r\n          <ul class=\"page-list\">\r\n            <li>Stronger external credibility<\/li>\r\n            <li>Reduced risk of material misstatement<\/li>\r\n            <li>Clear corrective action register if needed<\/li>\r\n            <li>Formal independent assurance statement<\/li>\r\n          <\/ul>\r\n\r\n          <h3>What determines the fee<\/h3>\r\n          <ul class=\"page-list\">\r\n            <li>Number of sites<\/li>\r\n            <li>Indicator complexity<\/li>\r\n            <li>Scope 3 inclusion<\/li>\r\n            <li>Data maturity<\/li>\r\n            <li>Evidence volume<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"page-section\">\r\n        <span class=\"page-eyebrow\">Service two<\/span>\r\n        <h2>ESG review \u2014 limited assurance<\/h2>\r\n        <p>For structured credibility with a lighter internal burden.<\/p>\r\n\r\n        <div class=\"service-panel\">\r\n          <span class=\"service-num\">02<\/span>\r\n          <p>\r\n            An ESG review gives a <strong>moderate level of assurance<\/strong> using analytical procedures, plausibility checks, and targeted evidence validation.\r\n          <\/p>\r\n\r\n          <h3>When it applies<\/h3>\r\n          <ul class=\"page-list\">\r\n            <li>This is your first independent assurance cycle<\/li>\r\n            <li>You want credible external validation without full audit intensity<\/li>\r\n            <li>You need faster execution<\/li>\r\n            <li>Your ESG data systems are still maturing<\/li>\r\n          <\/ul>\r\n\r\n          <h3>What the review includes<\/h3>\r\n          <ul class=\"page-list\">\r\n            <li>Reporting boundary alignment assessment<\/li>\r\n            <li>KPI consistency and completeness checks<\/li>\r\n            <li>Analytical review procedures<\/li>\r\n            <li>Targeted supporting evidence examination<\/li>\r\n            <li>Gap identification and improvement recommendations<\/li>\r\n            <li>Independent limited assurance conclusion<\/li>\r\n          <\/ul>\r\n\r\n          <h3>Outcome<\/h3>\r\n          <ul class=\"page-list\">\r\n            <li>Increased reporting credibility<\/li>\r\n            <li>Data weaknesses identified before escalation<\/li>\r\n            <li>Clear roadmap toward audit-level readiness<\/li>\r\n          <\/ul>\r\n\r\n          <p style=\"margin-top:16px;\">Final fees depend on scope complexity and reporting structure.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"page-section\">\r\n        <span class=\"page-eyebrow\">Comparison<\/span>\r\n        <h2>Audit versus review \u2014 the strategic difference<\/h2>\r\n        <p>\r\n          An ESG audit is built to give <strong>high confidence through deeper testing and sampling<\/strong>, appropriate where disclosures materially influence financial or procurement decisions.\r\n        <\/p>\r\n        <p>\r\n          An ESG review is built to give <strong>credible external validation with lower internal burden<\/strong>, often used as a first assurance step or annual validation process.\r\n        <\/p>\r\n        <p>In simple terms:<\/p>\r\n        <ul class=\"page-list\">\r\n          <li>If your ESG disclosures carry strategic or financial risk \u2014 <strong>audit<\/strong><\/li>\r\n          <li>If you want independent validation with controlled effort \u2014 <strong>review<\/strong><\/li>\r\n        <\/ul>\r\n\r\n        <div class=\"callout-panel\">\r\n          <p>\r\n            Both strengthen governance. The difference lies in depth, intensity, and assurance level.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a6a384 e-flex e-con-boxed e-con e-parent\" data-id=\"8a6a384\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01a04f5 elementor-widget elementor-widget-html\" data-id=\"01a04f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.deiso-assurecta-block * { box-sizing: border-box; }\r\n.deiso-assurecta-block {\r\n  width: 100%;\r\n  padding: 30px 0;\r\n  background: transparent;\r\n  font-family: 'Jost', system-ui, -apple-system, Segoe UI, sans-serif;\r\n}\r\n.deiso-assurecta-block .block-outer {\r\n  max-width: 1200px;\r\n  margin: 0 auto;\r\n  padding: 0 24px;\r\n}\r\n.deiso-assurecta-block .block-panel {\r\n  padding: 36px 40px !important;\r\n  background: #f7fafc !important;\r\n  border: 1px solid rgba(26,26,26,0.06) !important;\r\n  border-radius: 18px;\r\n  text-align: center;\r\n}\r\n.deiso-assurecta-block .block-eyebrow {\r\n  display: inline-block;\r\n  background: rgba(0,129,148,0.07) !important;\r\n  color: #006675 !important;\r\n  border: 1px solid rgba(0,129,148,0.20) !important;\r\n  padding: 5px 12px !important;\r\n  border-radius: 999px;\r\n  font-size: 12px;\r\n  font-weight: 600;\r\n  letter-spacing: 0.08em;\r\n  text-transform: uppercase;\r\n  margin-bottom: 14px;\r\n  line-height: 1.2;\r\n}\r\n.deiso-assurecta-block h2 {\r\n  font-family: 'Jost', sans-serif !important;\r\n  font-size: 28px;\r\n  line-height: 1.3;\r\n  letter-spacing: -0.3px;\r\n  color: #1a1a1a !important;\r\n  font-weight: 600;\r\n  margin: 0 auto 12px auto;\r\n  max-width: 780px;\r\n}\r\n.deiso-assurecta-block p {\r\n  font-size: 17px;\r\n  line-height: 1.75;\r\n  color: #475569 !important;\r\n  margin: 0 auto 14px auto;\r\n  max-width: 780px;\r\n}\r\n.deiso-assurecta-block .block-actions {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 12px;\r\n  justify-content: center;\r\n  margin-top: 22px;\r\n}\r\n.deiso-assurecta-block a.block-btn {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 48px;\r\n  padding: 12px 24px !important;\r\n  border-radius: 12px;\r\n  font-size: 15.5px;\r\n  font-weight: 600;\r\n  text-decoration: none !important;\r\n  white-space: nowrap;\r\n  background: #1a1a1a !important;\r\n  color: #ffffff !important;\r\n  border: 1px solid #1a1a1a !important;\r\n  box-shadow: 0 8px 18px rgba(26,26,26,0.16);\r\n  transition: background .25s ease, color .25s ease, border-color .25s ease, box-shadow .25s ease, transform .25s ease;\r\n}\r\n.deiso-assurecta-block a.block-btn:hover {\r\n  background: #ffffff !important;\r\n  color: #008194 !important;\r\n  border-color: #008194 !important;\r\n  box-shadow: 0 10px 22px rgba(0,129,148,0.20);\r\n  transform: translateY(-1px);\r\n}\r\n.deiso-assurecta-block .mail-row {\r\n  margin-top: 22px;\r\n  padding-top: 20px;\r\n  border-top: 1px solid rgba(26,26,26,0.08);\r\n}\r\n.deiso-assurecta-block .mail-label {\r\n  display: block;\r\n  font-size: 11.5px;\r\n  font-weight: 600;\r\n  letter-spacing: 0.08em;\r\n  text-transform: uppercase;\r\n  color: #006675 !important;\r\n  margin-bottom: 8px;\r\n  line-height: 1.2;\r\n}\r\n.deiso-assurecta-block a.mail-link {\r\n  display: inline-block;\r\n  font-size: 22px;\r\n  font-weight: 600;\r\n  letter-spacing: -0.3px;\r\n  color: #008194 !important;\r\n  text-decoration: none !important;\r\n  border-bottom: 2px solid rgba(0,129,148,0.30);\r\n  padding-bottom: 2px;\r\n  transition: color .2s ease, border-color .2s ease;\r\n}\r\n.deiso-assurecta-block a.mail-link:hover {\r\n  color: #63976B !important;\r\n  border-bottom-color: #63976B;\r\n}\r\n@media (max-width: 992px) {\r\n  .deiso-assurecta-block .block-panel { padding: 30px 24px !important; }\r\n  .deiso-assurecta-block h2 { font-size: 24px; }\r\n  .deiso-assurecta-block p { font-size: 16.5px; }\r\n  .deiso-assurecta-block a.mail-link { font-size: 20px; }\r\n}\r\n@media (max-width: 767px) {\r\n  .deiso-assurecta-block { padding: 20px 0; }\r\n  .deiso-assurecta-block .block-outer { padding: 0 18px; }\r\n  .deiso-assurecta-block .block-panel { padding: 26px 20px !important; border-radius: 14px; }\r\n  .deiso-assurecta-block .block-eyebrow { font-size: 11.5px; padding: 5px 11px !important; margin-bottom: 12px; }\r\n  .deiso-assurecta-block h2 { font-size: 21px; letter-spacing: -0.2px; }\r\n  .deiso-assurecta-block p { font-size: 15.8px; }\r\n  .deiso-assurecta-block .block-actions { flex-direction: column; gap: 10px; }\r\n  .deiso-assurecta-block a.block-btn { width: 100%; padding: 13px 20px !important; }\r\n  .deiso-assurecta-block a.mail-link { font-size: 18px; }\r\n}\r\n<\/style>\r\n<div class=\"deiso-assurecta-block\">\r\n  <div class=\"block-outer\">\r\n    <div class=\"block-panel\">\r\n\r\n      <span class=\"block-eyebrow\">Next step<\/span>\r\n      <h2>Submit an assurance inquiry<\/h2>\r\n      <p>\r\n        For independent technical ESG assurance and verification inquiries, submit a structured request to start a confidential scope assessment.\r\n      <\/p>\r\n\r\n      <div class=\"block-actions\">\r\n        <a href=\"https:\/\/dei.so\/contact-form\/\" class=\"block-btn\">Submit assurance inquiry &rarr;<\/a>\r\n      <\/div>\r\n\r\n      <div class=\"mail-row\">\r\n        <span class=\"mail-label\">Direct inquiries may also be sent to<\/span>\r\n        <a href=\"mailto:info@dei.so\" class=\"mail-link\">info@dei.so<\/a>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Independent Technical ESG Assurance &amp; Verification Independent ESG Audit &amp; Review Services Organizations today are not judged by what they publish \u2014 but by what can be independently verified. Request pre-submission review See pricing Independent by designWe review \u2014 we do not prepare the reports we assess. Standards-alignedISO 14040\/44, 14025, 14064, 14067 and the GHG Protocol. Before third-party scrutinyFindings resolved ahead of verification, assurance or disclosure. Submit Assurance Inquiry Independent ESG Report Review: pricing Three fixed-fee levels. Each one reviews the same thing \u2014 your existing ESG report \u2014 and differs in how far we go with you after the first findings: from a findings log you resolve yourself, to [&hellip;]<\/p>\n","protected":false},"author":132,"featured_media":329519,"parent":0,"menu_order":109,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_deiso_aiv_faq":[{"q":"What is an independent ESG pre-submission review?","a":"It is an independent assessment of an existing ESG report before third-party scrutiny, assurance, or disclosure. The review checks unsupported claims, calculation consistency, boundary and materiality logic, and disclosure gaps against the chosen framework."},{"q":"Do you prepare or fix ESG reports for us?","a":"No, DEISO does not prepare the ESG reports it reviews in order to remain independent. DEISO identifies what needs correction and why, while your team or consultant makes the changes."},{"q":"What do you need from us to start an ESG report review?","a":"DEISO needs the draft report, supporting data tables or workbook, the frameworks used for reporting, and a contact person for questions. Turnaround starts when the complete files are received."},{"q":"What is the difference between an ESG audit and an ESG review?","a":"An ESG audit provides a high level of assurance through deeper testing, evidence validation, sampling, and verification procedures. An ESG review provides a moderate level of assurance using analytical procedures, plausibility checks, and targeted evidence validation."},{"q":"What is the difference between the three ESG report review levels?","a":"All three levels review the same existing report using the same method, but differ in follow-up support. Essential provides findings for your team to resolve, Standard adds a written report and one re-review, and Comprehensive adds two re-reviews, extended data tracing, and a verifier-readiness session."}],"footnotes":""},"deiso-finder":[1705],"content-type":[965,1570,1582],"content-filter":[961,936],"site-search-options":[977,975],"class_list":["post-329512","page","type-page","status-publish","has-post-thumbnail","hentry","content-type-environment-social-and-governance-esg","content-type-esg","content-type-pre-submission-audit-advisory","content-filter-exclude-from-training","content-filter-include","site-search-options-entire-site","site-search-options-services","grve-entry-item"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/pages\/329512","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/users\/132"}],"replies":[{"embeddable":true,"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/comments?post=329512"}],"version-history":[{"count":0,"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/pages\/329512\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/media\/329519"}],"wp:attachment":[{"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/media?parent=329512"}],"wp:term":[{"taxonomy":"deiso-finder","embeddable":true,"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/deiso-finder?post=329512"},{"taxonomy":"content-type","embeddable":true,"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/content-type?post=329512"},{"taxonomy":"content-filter","embeddable":true,"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/content-filter?post=329512"},{"taxonomy":"site-search-options","embeddable":true,"href":"https:\/\/dei.so\/ja\/wp-json\/wp\/v2\/site-search-options?post=329512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}