Independent and objective assurance increases stakeholder trust in your company’s financial and non-financial reporting. We offer assurance services for various engagements.

Mandatory assurance of sustainability reporting

Pursuant to the Finnish Limited Liability Companies Act, the Annual General Meeting of a company that is subject to sustainability reporting obligations is required to appoint an assurance provider for its sustainability report. Only a authorized sustainability reporting auditor approved by the Finnish Patent and Registration Office can be appointed as the assurance provider.

Statutory sustainability assurance is carried out as a limited assurance engagement, and an assurance report is issued on the assurance.

Pre-assurance of sustainability reporting

Before the first sustainability report is drawn up and assured, assurance may be provided for separate parts of the report. Our pre-assurance services can focus on, for example, the double materiality assessment, the carbon footprint calculation model or taxonomy reporting, and its content is tailored to your wishes.

The findings made during pre-assurance engagements are communicated verbally or in writing, as agreed between the parties. The main objective of pre-assurance is to support the subsequent commencement of statutory sustainability reporting. With this in mind, we also provide guidance on the steps to be taken to ensure the regulatory compliance and quality of your statutory sustainability reporting.

Voluntary assurance

The sustainability and corporate responsibility reports of companies that are not subject to a sustainability reporting obligation can be assured on a voluntary basis — either partially or in their entirety. We can also provide assurance for other sustainability-related reporting, such as GRESB (Global Real Estate Sustainability Benchmark) assessments or GHG (Greenhouse Gas) emission reduction targets.

The provider of voluntary assurance does not need to be an authorized sustainability auditor. Instead, the provider can be an Authorised Public Accountant (HT) or an ESG expert, for example.

As a rule, our voluntary assurance is performed as a limited assurance engagement. We issue a written report on the engagement.

Our assurance team and assurance standards

We build customer-specific assurance teams to ensure that we can serve you efficiently and expertly. Our assurance teams combine extensive assurance experience with in-depth expertise in various aspects of sustainability, such as emissions.

We carry out assurance engagements on sustainability and corporate responsibility reports in accordance with the international assurance standard ISAE 3000 "Assurance Engagements Other Than Audits or Reviews of Historical Financial Information" and Good Assurance Practice.

Get in touch with us if your company needs sustainability reporting assurance services!