Sustainability Strategy & Program Development Services
Developing a sustainability strategy and program can help companies better adapt to stakeholder demands and address reporting requirements.
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Sustainability Assurance, Reporting Readiness & Compliance
Gain confidence in your sustainability reporting with independent sustainability assurance.
Trustworthy data for actionable insights
Reliable, consistent data should be at the heart of every sustainability program. BDO’s sustainability assurance services help you improve the quality of your reporting and earn stakeholder trust.
Stakeholders now expect sustainability reporting to be of the same caliber as financial reporting, calling for disclosures to be clear, accurate and reliable – and viewing claims with a healthy dose of skepticism. Sustainability-related regulations, such as California’s SB 253 and the EU’s Corporate Sustainability Reporting Directive (CSRD), require mandatory reporting and introduce independent sustainability assurance for those in scope.
BDO provides third-party sustainability assurance services that help enhance the credibility of your reporting and instill confidence in your data. Our team combines deep knowledge of the sustainability landscape and reporting standards with the discipline of seasoned auditors who carry a legacy of more than 100 years of quality service.
We offer sustainability assurance services at both the limited and reasonable levels. Our team will work with you to identify the appropriate level of sustainability assurance for your ESG information, taking into consideration where you are on your sustainability journey and what matters most to your stakeholders. We also support sustainability reporting and assurance readiness. We begin with a current state assessment of your ESG data, helping to establish governance oversight, processes and controls, and preparing high-quality disclosures.
In addition to sustainability compliance required by governments and regulators, companies are facing growing pressure from customers to report greenhouse gas (GHG) emissions data, set net zero goals, commit to supply chain responsibility and be evaluated by sustainability ratings providers such as EcoVadis and CDP. Our sustainability regulatory and reporting services can help you provide the information regulators and your customers need, coupled with sustainability strategies that make sense for your organization.
How BDO Can Help
BDO offers sustainability assurance services to help your organization achieve its goals.
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Navigate the Reporting Landscape
Be responsive to the rapidly evolving sustainability reporting landscape and proactively help manage the unique data requirements involved.
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Comply With Regulations
Assess compliance readiness and satisfy regulatory requirements for reporting and assurance over sustainability information.
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Improve Quality
Identify data gaps and refine your ESG disclosures and related processes and controls over your sustainability reporting.
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Fulfill Customer Expectations
Respond to requests from customers or business partners to provide ESG information or uphold sustainability-related commitments and processes.
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Build Stakeholder Trust
Increase stakeholder confidence in the integrity and quality of your sustainability information.
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Bolster Your Brand
Demonstrate your commitment to transparency and accountability by obtaining independent assurance on your sustainability reporting.
-
Navigate the Reporting Landscape
Be responsive to the rapidly evolving sustainability reporting landscape and proactively help manage the unique data requirements involved.
-
Comply With Regulations
Assess compliance readiness and satisfy regulatory requirements for reporting and assurance over sustainability information.
-
Improve Quality
Identify data gaps and refine your ESG disclosures and related processes and controls over your sustainability reporting.
-
Fulfill Customer Expectations
Respond to requests from customers or business partners to provide ESG information or uphold sustainability-related commitments and processes.
-
Build Stakeholder Trust
Increase stakeholder confidence in the integrity and quality of your sustainability information.
-
Bolster Your Brand
Demonstrate your commitment to transparency and accountability by obtaining independent assurance on your sustainability reporting.
Our Sustainability Audit, Assurance and Reporting Services
Guided by our commitment to objectivity and audit quality, we provide assurance of your ESG data, reporting and disclosures in accordance with applicable assurance and sustainability reporting standards (e.g., AICPA, ISAE, GHG Protocol, ISSB and ESRS).
Our team can help support you as you seek sustainability assurance and assurance readiness to comply with regulations, satisfy requirements from investors, address customer or vendor requests and expectations, fulfill sustainable finance requirements, manage your ESG ratings, avoid greenwashing risk, or simply demonstrate your commitment to transparent and high-quality sustainability reporting.
We provide sustainability assurance at both limited and reasonable levels:
Our team can help support you as you seek sustainability assurance and assurance readiness to comply with regulations, satisfy requirements from investors, address customer or vendor requests and expectations, fulfill sustainable finance requirements, manage your ESG ratings, avoid greenwashing risk, or simply demonstrate your commitment to transparent and high-quality sustainability reporting.
We provide sustainability assurance at both limited and reasonable levels:
- Limited Assurance: We conduct a review of your sustainability 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 utilize.
- Reasonable Assurance: We conduct a sustainability audit to provide high – though not absolute – assurance that your sustainability reporting is fair, balanced and materially correct based on the reporting standards you utilize.
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 of directors.
A readiness assessment typically covers:
- Compliance of current reporting with relevant sustainability standards and frameworks
- Identification and documentation of sustainability risks, opportunities, controls and processes
- Audit trail from final reporting back to source data
- IT systems and IT general controls (ITGCs)
- Sufficiency of resources for sustainability reporting
- Considerations related to existing or upcoming regulations
We support sustainability reporting and readiness, including disclosures to fulfill regulatory compliance and customer requirements. This includes preparing a GHG inventory and setting targets, conducting materiality assessments, and developing an overarching sustainability strategy that aligns with business goals and offers opportunities to leverage sustainability to enhance resilience.
Scoping Your Assurance
Through a scoping exercise, we work with you to understand what sustainability information is most meaningful to your stakeholders – and where third-party assurance can add the most value. Frequent areas of focus include:
Climate and GHG Emissions
Human Capital Management
Social Impact and Human Rights
Benefits of Sustainability Assurance
The benefits of obtaining sustainability assurance extend beyond compliance, helping you take steps to build a stronger and more resilient organization. For example, undergoing the assurance process can help pinpoint gaps in internal controls and enhance your reputation with customers and other stakeholders. Benefits of sustainability assurance include:
Fulfill regulatory requirements for sustainability assurance and determine readiness to comply with emerging obligations.
Address sustainability-related requests and expectations from customers and other stakeholders.
Improve the reliability of your sustainability reporting by identifying gaps in data collection and internal systems, processes and controls.
Earn the confidence and trust of your stakeholders by establishing your commitment to transparency and accountability.
The BDO Difference
Sustainability Acumen
We bring a deep understanding of sustainability reporting standards, from general reporting frameworks to more specific climate standards.
Industry Experience
We understand sector-specific stakeholder expectations and disclosure best practices.
Practical Approach
We keep things simple, focusing on what’s achievable for you tomorrow based on where you are today.
Right-Sized Support
We meet you where you are in your sustainability program development, helping to build tailored approaches that are the right fit for your business.
Sustainability Insights
Explore our most recent resources and thought leadership.
Stay current with our latest Sustainability insights.
Contact Us
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Additional Resources: BDO’s Sustainability Assurance Article Series
Learn more about the competitive importance of assurance and considerations for companies seeking assurance on their ESG data through BDO’s series of insights covering the following topics:
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