Demand for confidence in sustainability disclosures is growing. The environmental, social and governance (ESG) information that businesses report must be robust and independently assured to gain the trust of investors, stakeholders and the wider public. As a result, we are highly conscious of our responsibility in striving to deliver Sustainability assurance that can serve the public interest.

Sustainability Assurance services aim to meet the needs of a variety of organizations, whatever their level of maturity, industry focus or need. There are several functional supports that we provide to our clients.

We perform workshops to provide an overview of sustainability assurance and the current reporting landscape, including common reporting frameworks and highlight what clients need to do to get ready for assurance and to meet external and internal demand.

Our service determines whether the necessary preconditions to perform sustainability assurance are present and whether the client is ready for the rigor of a future reasonable or limited assurance engagement. The pre-condition assessment and process understanding determines if the client’s criteria for measuring and evaluating sustainability information will result in appropriate sustainability information relevant to their stakeholders and regulators. We deliver our findings and observations in a report the client can use to be ready for assurance.

Learn more about our KPMG Ready for Assurance here.

We provide external assurance in accordance with (either at a limited or reasonable level of assurance (depending on stakeholder and regulatory needs):

Standard on Assurance Engagements (SPA) 3000 (2022 Revision) “Assurance Engagements Other Than Audits or Reviews of Historical Financial Information” issued by the Indonesian Institute of Certified Public Accountants.
Standard on Assurance Engagements (SPA) 3410 “Assurance Engagements on Greenhouse Gas (GHG) Statements” issued by the Indonesian Institute of Certified Public Accountants.

This includes formal opinions/conclusions over reported ESG metrics and disclosures or GHG Statements in accordance with mandatory or voluntary frameworks.

How can we deliver a better experience for you?

Submit an RFP or contact our team. Let’s discuss how KPMG can support your organization

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Helping organizations move forward with clarity and trust - preparing them today for tomorrow’s ESG assurance expectations.

We embed sustainability in everything we do - our operations, people, and purpose.

Gain insights from 1,320 global firms on ESG assurance progress, CSRD readiness, and how organizations are adapting to evolving sustainability standards.

Our insights

Transformative, sustainable insights to help prepare your organization for what's next.

Indonesia's Sustainability Disclosure Standards (General & climate-related requirements)

Short podcasts addressing the opportunities and challenges of sustainability

Guide to sustainability reporting under IFRS® Sustainability Disclosure Standards

A webcast series dedicated to helping leaders stay connected on top-of-mind sustainability issues.

The demand for higher quality sustainability information has led to the introduction of ISSA 5000, a focused standard that seeks to bring the rigor of financial statement auditing to sustainability information.