Assurance services

BDO:s ESG experts at work.

Assurance services

Independent and objective assurance increases stakeholder trust in your company’s financial and non-financial reporting. We provide assurance for both legally required sustainability reports and various voluntary sustainability reports.

As a rule, we carry out all sustainability assurance engagements on a limited assurance basis.

Sustainability reporting assurance (CSRD)

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 sustainability reporting auditor approved by the Finnish Patent and Registration Office can be appointed as the assurance provider.

Companies that are not subject to a legal obligation to draw up a sustainability report can also commit to preparing one voluntarily. Such companies also need to appoint an assurance provider for their sustainability report.

A sustainability reporting assurance report is issued on the sustainability reporting assurance engagement. In addition, we can prepare a final report that includes our assurance findings and recommendations for developing your reporting.  

Voluntary assurance for sustainability reporting

Other sustainability reports can also be verified – either partially or fully. Examples of sustainability reports include reports prepared in accordance with the ESRS, VSME, VS and GRI standards. The assurance provider for voluntary sustainability reports is not appointed by the Annual General Meeting and does not need to be an authorised sustainability reporting assurance provider (KRT). 

An assurance report is issued on the sustainability reporting assurance engagement. In addition, we can prepare a final report that includes our assurance findings and recommendations for developing your reporting.

Verification of other sustainability information

We also provide assurance for other sustainability-related information, such as  

  • GHG emission calculations and emissions data 
  • Specific sustainability information or indicators (KPIs) 
  • GRESB assessments (Global Real Estate Sustainability Benchmark)  
  • Reporting related to green bonds Read more about our financial sector services here. 

A written assurance report is always issued for assurance engagements. In addition, we can prepare a final report that includes our assurance findings and recommendations for developing your reporting. 

Our assurance team 

We put together client-specific assurance teams to ensure that we can serve you efficiently and with expertise. Our assurance teams combine extensive assurance experience with in-depth expertise in various aspects of sustainability, such as emissions and reporting standards.  

The assurance standards we apply

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 practices.  When providing assurance concerning emissions, we also apply the assurance standard ISAE 3410 "Assurance Engagements on Greenhouse Gas Statements". 

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Riitta Laine

Head of Sustainability Reporting Assurance
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