The goal of assurance in sustainability reporting is to confirm the reliability of sustainability

disclosures, ensuring that reported information on risks, management strategies, and performance

data is accurate and verifiable.

Key aspects of sustainability assurance include:

Evaluating the credibility of reported sustainability risks and how organizations manage them.

Assessing compliance with CSRD and ESRS assurance requirements.

Ensuring data integrity and alignment with financial and sustainability disclosures.

Enhancing investor confidence in an organization’s sustainability reporting​.

Official Reference:

CSRD and ESRS Assurance Requirements (Commission Delegated Regulation (EU) 2023/2772, Section

5.2) - Specifies assurance requirements for sustainability reporting​.

EU Sustainable Finance Platform Report (2025) - Confirms assurance processes are necessary to

enhance trust in sustainability data​.