Providing Sustainability Assurance to a Global Education and Care Solutions Company

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. 

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.