Responsibility · Disclosure · Component
Assurance record
What an independent assurer examined in the sustainability statement, at which level, what they found and how the organisation responded.
The deliverable
What it is
External assurance is a test of whether the disclosed information can be traced to reliable data. Its value lies as much in what the assurer could not verify as in the opinion they sign.
The level of assurance matters to readers. Limited assurance offers a lower degree of comfort than reasonable assurance, and a statement that does not say which one it received leaves the reader to assume.
One level in
What it is made of
Each element is a constituent part of the component. Follow one to see the attributes it carries.
Assurance scope
Which parts of the statement were assured, by whom, against which standard, and at limited or reasonable level.
3 attributes: Assurer · Level · In scope
LearnFindings and response
What the assurer found, including qualifications and data weaknesses, and what the organisation did about each finding.
3 attributes: Finding · Owner · Status
Learn
Read the findings before the opinion. They show where next year’s statement is most exposed.
The other components in disclosure
Sustainability statement
The periodic public account of material topics, targets and progress, built on a named reporting framework and consistent with the financial accounts.
LearnClaim substantiation file
Every public environmental or social claim, in its exact wording, with the evidence that supports it and who approved its use.
Learn