Case Study

Providing Sustainability Assurance to a Global Education and Care Solutions Company

SUMMARY/OVERVIEW

Limited Assurance Helps Instill Confidence in GHG Emissions Data

Companies are facing growing pressure to provide high-quality sustainability information, with many stakeholder demands focused on greenhouse gas (GHG) emissions. To address these expectations, companies are turning to the third-party assurance process to help increase confidence in the integrity of their data.

One global education and care solutions company took this approach as it prepared its first sustainability report, reaching out to BDO to obtain limited assurance over its GHG emissions data. In addition to enhancing the credibility of its disclosures, the assurance engagement positioned the company to comply with upcoming regulatory requirements.

Key Takeaways

Provided limited assurance over Scope 1 and 2 GHG data

Helped build trust in emissions reporting program

Positioned company for future regulatory compliance

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The Challenge

Demonstrating Reliability of Scope 1 and 2 GHG Emissions Data

To help enhance the credibility of the emissions disclosed in its first sustainability report, the company — which provides early education, child care, and senior care — sought to obtain limited assurance over its Scope 1 and 2 GHG data. The company wanted to secure assurance prior to the publication of its report, which would require the engagement to be completed over an approximately two-month period.  

Although obtaining assurance was voluntary, the company expects to be subject to future regulations that will require its emissions data to be assured. Beyond establishing trust in its emissions data, the company undertook the assurance process in part to help prepare for these obligations — particularly the California SB 253 climate disclosure rule in the United States, as well as requirements in the European Union and Australia that apply to its global operations. 

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The Approach

Working With Cross-Functional Sustainability and Finance Teams

The company engaged BDO to provide a limited assurance opinion over its Scope 1 and 2 emissions data. 

Over the course of the engagement, we worked with a cross-functional team from the company spanning sustainability and finance. The process included developing a detailed project plan to carry out assurance procedures under a tight reporting deadline. 

We reviewed and provided detailed feedback on the company’s draft emissions report and disclosures to help ensure alignment with the GHG Protocol. To streamline execution and help minimize demands on the company’s team, we pulled much of the supporting documentation needed to form the basis of our conclusion directly from the emissions tracking software the company was using to prepare its report. 

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The Results

Delivering an Assurance Opinion Under an Accelerated Timeline

We issued our assurance opinion prior to the report’s publication deadline, providing limited assurance over the company’s Scope 1 and 2 GHG emissions data in accordance with applicable standards from the American Institute of Certified Public Accountants (AICPA).

Our review helped the company introduce the new disclosures with confidence and gain insight into processes and controls that could be implemented to help further improve data quality in future reports. 

We also supported the company as it works toward regulatory compliance readiness. The voluntary assurance engagement served as a test run for California SB 253’s forthcoming attestation requirements. Further, our team worked with the company and international BDO firms to identify efficiencies for establishing compliance with the EU’s Corporate Sustainability Reporting Directive (CSRD) and Australia’s sustainability reporting requirements under the Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Act 2024 and the related assurance process.


BDO helps companies establish attestation readiness and provides assurance over sustainability data at both the limited and reasonable levels. Contact us to learn more.

The assurance process can be intimidating, but with careful planning we were able to guide the company through its first sustainability assurance engagement in an efficient, streamlined manner. Our limited assurance conclusion helped instill confidence in the company’s GHG emissions disclosures, and the detailed feedback we provided will support future improvements to data quality and compliance readiness. In debrief meetings, the company’s management noted the BDO team’s professionalism and collaboration to complete the work within a short time period.
Dan Harris
Principal, Sustainability Assurance Leader