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      As ESG and non-financial reporting take center stage, the role of audit is more critical than ever. With increasing stakeholder demand for confidence in ESG disclosures, boards and audit committees are focusing on ESG risks and how they are managed.

      The ESG information that companies publish must be accurate, reliable, and complete to build confidence in your business and avoid reputational and financial risks. Non-compliance with ESG reporting requirements can result in significant reputational damage and financial consequences.

      Traditionally, only financial information was subject to independent assurance. However, organizations are now seeking assurance over a broader range of measurable and actionable ESG data. Investors and stakeholders are demanding comprehensive insights into climate action, sustainability, governance, and social issues that offer a holistic view of your organization. To meet these expectations, ESG assurance provides independent measurement, validation, and quality assurance of non-financial information, thus enhancing trust and reliability.

      ESG assurance requires the same rigor as a financial statement audit, with an emphasis on understanding the connection between financial and non-financial information. ESG assurance providers should have the same deep level of understanding of a company’s business model as is required for an audit of financial information. This can help eliminate redundancy, connect risks to each other, and create cost efficiency - in line with your own ESG reporting journey.

      Our ESG assurance services are designed to support clients in navigating regulatory changes and emerging best practices. We help organizations understand the quality of their non-financial information and ensure compliance with reporting requirements, providing confidence in the disclosures shared with stakeholders.

      We can help bridge the gap and provide assurance across a wide range of sectors, frameworks, and metrics, ensuring your ESG reporting meets both current and future requirements. Our team is committed to serving the public interest by delivering ESG assurance that matters, offering clarity, accountability, and trust in the evolving ESG landscape.


      Christian Møllegaard

      Partner, Audit

      KPMG in Denmark



      We can help you with

      Being ESG assurance ready means identifying the relevant regulatory framework and having the right metrics with robust systems, processes, controls, and governance for collecting and managing the data.

      Get ready to be audited as the entire reporting process faces an annual assurance obligation.

      Under CSRD, all large European companies (including EU subsidiaries of non-EU parent companies) and those listed on EU-regulated markets will need to publish clearly identifiable sustainability information within their management reports. These sustainability statements will need to be prepared in a human-readable format and a machine-readable format that meet the requirements of the European Single Electronic Format (ESEF).

      ESEF is a technical format designed to make existing information available in both human-readable (XHTML) and machine-readable (XBRL) formats. ESEF does not require new information to be produced; its objective is to enhance accessibility and ease analysis and comparability of annual financial reports.




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