ESG information is increasingly used by investors, lenders, regulators and other stakeholders, making the quality and reliability of reported sustainability information increasingly important. HLB AG provides limited and reasonable assurance over appropriate ESG information and reporting, applying a structured assurance approach to assess whether reported information is supported by appropriate processes, evidence and controls.

Our ESG Assurance services include:

• ESG reporting assurance readiness assessments
• Review of ESG reporting processes and controls
• Testing of selected ESG data and supporting evidence
• Assessment of ESG metrics and disclosures
• Review of data collection and consolidation processes
• Identification of control and data-quality gaps
• Limited assurance engagements
• Reasonable assurance engagements
• Recommendations to strengthen ESG reporting controls

The level of assurance determines the nature and extent of the work performed and the degree of evidence required. HLB AG works with organisations to assess the reliability of their ESG information and strengthen the underlying processes and controls, helping produce sustainability disclosures that are more robust, consistent and suitable for stakeholder scrutiny.