Assurance (ESG/Sustainability)

ESG assurance is the independent examination and verification of sustainability data and disclosures by a qualified third party. Limited assurance (negative assurance — "nothing has come to our attention") is the current minimum standard under CSRD and BRSR Core. Reasonable assurance (positive assurance — "in our opinion, the data is fairly stated") provides higher confidence and is required for BRSR Core top 150 companies. Assurance standards include ISAE 3000 (Revised), ISAE 3410 (GHG), and AA1000AS.