Assurance is a sample: pick a figure, ask where it came from, check the answer. If the answer lives in one person’s head, every sample is a small crisis.
ESG assurance is an independent check, by an auditor or assurance provider, of a company’s sustainability information; under the CSRD it starts as limited assurance. An ESG evidence trail is the record that makes that check possible: for every reported figure, the source documents, the calculation and factors applied, every change made, and the person who approved it.
We build the trail, not the opinion. The assurance engagement, its standard (such as ISAE 3000, ISAE 3410 for greenhouse gas statements, or ISSA 5000) and its conclusion belong to your assurance provider. What we can do is make sure that when they sample a number, the path back to its source is one click rather than a week of emails, and that the path is the same one that produced the number in the first place.
We test the trail the way an assurance provider will use it. A sample of reported figures is picked at random, and for each one the source, method and approval must be retrievable without asking anyone. Any figure that fails is a defect, fixed in the pipeline rather than patched in the spreadsheet.
Reproducibility is tested too: recalculating a past period from its stored inputs and factor versions must give the same result. Where AI has extracted a value from a document, the extraction is shown beside the source page so a reviewer can confirm it, and the reviewer’s confirmation becomes part of the trail.
ESG assurance is an independent examination of sustainability information by an auditor or assurance provider, who issues a conclusion on whether it is fairly stated. It is performed under standards such as ISAE 3000, ISAE 3410 for greenhouse gas statements, or the newer ISSA 5000. It checks the information and the processes behind it by sampling figures and tracing them to evidence.
Limited assurance is a lower level of work: mainly enquiries and analytical procedures, ending in a negative conclusion such as nothing has come to our attention. Reasonable assurance involves more detailed testing and a positive opinion, closer to a financial audit. CSRD assurance starts at limited assurance; your auditor will confirm what applies to your report.
For each reported figure: the source data and documents, the calculation or transformation applied, the emission factors or assumptions used with their versions, every manual change with who made it and why, and who approved the final value. It should be recorded as the figure is produced, so it reflects what actually happened rather than a later reconstruction.
What we built, what stage it is at, and a link to the live thing wherever there is one.
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Pick the figure your auditor questioned last year. We will show what its trail should have looked like.
30-minute technical call · no deck