ESG Assurance Services

Provide confidence in your environmental, social and governance data.

Trustworthy data for actionable insights.

Reliable, consistent data should be at the heart of every ESG program.

As ESG reporting becomes commonplace, stakeholders are paying even closer attention to the information put in front of them. They expect ESG reporting to be clear, accurate and reliable – and view ESG claims with a healthy dose of skepticism. New regulations, such as the SEC’s proposed climate rules and the EU’s Corporate Sustainability Reporting Directive, will further increase ESG reporting scrutiny and introduce an independent assurance requirement. 

BDO provides third-party assurance that enhances the credibility of your ESG information and instills confidence in your data among your stakeholders. Our team combines deep knowledge of the ESG landscape and sustainability reporting standards with the discipline of seasoned auditors. We work with you to identify the appropriate level of assurance for your non-financial information based on where you are in your ESG journey and what matters most to your stakeholders. 

How BDO Can Help

Our ESG Attestation Services

Guided by our commitment to objectivity and audit quality, we provide attestation of your ESG data, reporting, and disclosures in accordance with U.S. and international standards.

Our team can support you as you seek attestation to comply with regulations, satisfy requirements from investors, address customer or vendor requests and expectations, meet green bond or sustainable finance requirements, improve your ESG ratings, manage greenwashing risk or simply demonstrate your commitment to transparent and high-quality sustainability reporting.

We provide ESG assurance at both limited and reasonable levels of assurance:
  • Limited Assurance: We conduct a review of your ESG reporting to provide assurance that we are not aware of any material modifications necessary for a fair and balanced presentation, in accordance with the reporting standards you select.
  • Reasonable Assurance: We conduct an audit to provide high – though not absolute – assurance that your ESG reporting is fair, and balanced and materially correct based on the reporting standards you select.

We evaluate your readiness to obtain assurance on your ESG data, report our findings and make recommendations that are significant to management and your Board. 

A readiness assessment can cover:

  • Compliance of current reporting with relevant ESG frameworks
  • Controls and processes including assessment of non-financial risks, collation of ESG data and related IT systems, and SOX readiness 
  • Sufficiency of resources for sustainability reporting
  • Tax transparency and tax controls
  • Considerations related to existing or upcoming regulations
  • Ongoing tracking of ESG metrics

The BDO Difference


Practical Approach 

We keep things simple, focusing on what’s achievable for you tomorrow based on where you are today.


Industry Experience

We understand sector-specific stakeholder expectations and disclosure best practices.  


Middle Market Focus 

We know how middle market companies operate and factor those nuances into our approach. 


ESG Acumen 

We bring a deep understanding of ESG reporting standards, from general reporting frameworks to more specific climate standards.

Scoping Your Assurance

Through a scoping exercise, we work with you to understand what information is most meaningful to your stakeholders – and where a third-party lens can add the most value. Frequent areas of focus include:




Human Capital


Community Engagement

Stay current with our latest ESG insights.

Meet our ESG Assurance Leader