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Sustainability assurance | PwC
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background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol2-longform "> <div class="parsys_column pwccol2-longform-c0"> <div id="container-49338b274d" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <p>Trust is the most valuable commodity for organisations today – it’s hard to build, hard to keep. With headlines focusing on greenwashing and unsubstantiated claims, your stakeholders expect more transparency on a broader range of issues related to your organisation and its impact on the planet. Stakeholders now expect the same high standards for sustainability reporting as they do for financials.</p> </div> <script src="/etc.clientlibs/pwc/components/modernized/content/richtext/clientlibs-button.min.05014ed24e6422289f02e026aef427f0.js"></script> </div> </div> </div> <div class="parsys_column pwccol2-longform-c1"> <div id="container-1baba4c472" class="cmp-container"> <div class="image img-alignment-center"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/jg/en/services/assets/images/GettyImages-498323289_670x338.jpg" alt="People discussing" data-emptytext="Image" style="height:auto; padding-top:; max-height:;"/> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-7233" class="cmp-container page-section page-section--col-light-grey videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelementdb13267c-f36c-4780-61fc-da5ed829c9fb" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol2-longform col-flipping--enable"> <div class="parsys_column pwccol2-longform-c0"> <div id="container-d012a1a4c1" class="cmp-container"> <div class="image img-alignment-center"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/jg/en/services/assets/images/gettyimages-588551173-thumbnail.jpg" alt="Solar panels" data-emptytext="Image" style="height:auto; padding-top:; max-height:;"/> </div> </div> </div> </div> <div class="parsys_column pwccol2-longform-c1"> <div id="container-b00633cc33" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <p>How sustainability responses are reflected in your reporting impacts stakeholders’ perceptions of what you stand for, your relevance, reliability and integrity – and ultimately, enterprise value and competitive advantage. Given the significance and impact of this information, and the intense scrutiny it is subject to, it’s essential that it is relevant, reliable, trustworthy. </p> <p>Corporate reporting is the first port of call when seeking trusted information. Investors, in particular, place trust in independent assurance provided by a regulated professional services firm. At PwC we’ve been building trust in corporate disclosure for 170 years.<br> </p> <p>We bring together experts from across our global network – specialists in areas such as assurance, risk, sustainability, and climate change – all with a track record of dealing with complex issues and difficult questions.</p> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-2962" class="cmp-container page-section page-section--col-white videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement2b3bcd8e-a15f-8b82-a035-0efbbc34d0e2" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="quote"> <div class="quote-card"> <p class="h3">“Independent assurance allows companies to strengthen transparency and credibility, and build trust in what matters to their business and its stakeholders.”</p> <small class="caption">James Chalmers<cite>Global Assurance Leader, PwC UK</cite></small> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-fbff" class="cmp-container page-section page-section--col-light-grey videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement5df1b0a9-44e0-c046-28f6-cab4453d3089" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol1-longform-left "> <div class="parsys_column pwccol1-longform-left-c0"> <div id="container-5a17cd407b" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h2>How we can help </h2> <p>Let’s start with a conversation about where you are and where you should be. We will work with you to determine the level of sustainability assurance that matches the maturity of your reporting, delivering recommendations for getting you to the next level – whether you are preparing for your first limited assurance opinion or looking for reasonable ESG assurance in line with your financial statement audit.</p> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-d656" class="cmp-container page-section page-section--col-light-grey fullwidth videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelementa4617970-5109-86f0-c217-ae05c7d7391c" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="secondary-navigation section"> <div class="dpe-component-wrapper secnav-tabs "> <div class="container"> <div class="row"> <div class="col-xs-12 secnav-tabs__navigation-container"> </div> </div> <div class="row delete-for-print"> <div class="col-xs-12 secnav-tabs__navigation-container"> <ul class="secnav-tabs__navigation"> <li class="active secnav-tabs__tab"> <a href="#tab_2-0-root_container_content-free-container-1_section-128908327_secondarynavigation-" aria-controls="tab_2-0-root_container_content-free-container-1_section-128908327_secondarynavigation-" role="tab" data-toggle="tab"> <span class="secnav-tabs__tab-title">Sustainability reporting</span> </a> </li> <li class=" secnav-tabs__tab"> <a href="#tab_2-1-root_container_content-free-container-1_section-128908327_secondarynavigation-" aria-controls="tab_2-1-root_container_content-free-container-1_section-128908327_secondarynavigation-" role="tab" data-toggle="tab"> <span class="secnav-tabs__tab-title">Reporting frameworks and taxonomies</span> </a> </li> </ul> <div class="secnav-tabs__tab-horizontal-line"></div> </div> </div> <div class="secnav-tabs__content-wrapper"> <div role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" class="secnav-tabs__content active" id="tab_2-0-root_container_content-free-container-1_section-128908327_secondarynavigation-"> <div class="secnav-tabs__content-container"> <div class="secnav-tabs__tab-title-print" style="display: none;">Sustainability reporting</div> <div class="row"> <div class="col-sm-6"> <div class="secnav-tabs__content-copy text-component"> <h3 class="secnav-tabs__content-heading">Sustainability reporting, including greenhouse gas and climate-related disclosures </h3> <p><p>It is critical that stakeholders understand your sustainability story. They need to trust the picture you paint. Our sustainability assurance services bring credibility and integrity to your reporting, answering the following questions:</p> <ul> <li><p>Are you reporting on what matters most to your stakeholders and business?</p> </li> <li><p>Is your progress on environmental and social targets reported with integrity, and transparency?</p> </li> <li><p>Are there any trust gaps in your reporting, where the reliability of decision-critical information is in question?</p> </li> <li><p>How reliable are the sustainability metrics that underpin executive remuneration?</p> </li> </ul> </p> <a href="https://www.pwc.com/gx/en/services/audit-assurance/corporate-reporting/esg-reporting.html" class="btn btn--transparent">Find out more about PwC's sustainability reporting</a> </div> </div> <div class="col-sm-6"> <img src="/jg/en/services/assets/images/GettyImages-104338791_670x338_F.jpg" alt="" class="secnav-tabs__content-image img-responsive"/> </div> </div> </div> </div> <div role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" class="secnav-tabs__content" id="tab_2-1-root_container_content-free-container-1_section-128908327_secondarynavigation-"> <div class="secnav-tabs__content-container"> <div class="secnav-tabs__tab-title-print" style="display: none;">Reporting frameworks and taxonomies</div> <div class="row"> <div class="col-sm-6"> <div class="secnav-tabs__content-copy text-component"> <h3 class="secnav-tabs__content-heading">Reporting frameworks and taxonomies</h3> <p><p><span style="">Navigating change in the sustainability reporting and assurance landscapes is a full-time job. Our global reach and ongoing dialogue with standard setters means we know what’s required to meet your obligations. And we can provide the assurance services to help you deliver it.</span></p> <p><span style="">We work closely with international standards setters, allowing us to gain clarity on the evolving requirements at the ISSB, EFRAG (for CSRD) and the SEC. We are also involved with the IAASB and IESBA as they work to update the assurance and professional ethics and independence standards for the sustainability space. Additionally, we are active participants in the processes individual countries undergo to enact national rules around sustainability reporting and assurance.</span></p> <p>Consider:</p> <ul> <li><p>Do you know what sustainability assurance requirements affect you, and when?</p> </li> <li><p>Is the information you report used in stakeholders’ decisions about your company?</p> </li> <li><p>Would an independent perspective add credibility to your reporting?</p> </li> </ul> </p> <a href="https://www.pwc.com/gx/en/services/audit-assurance/corporate-reporting/esg-reporting.html" class="btn btn--transparent">Find out more about PwC assurance for ESG reporting</a> </div> </div> <div class="col-sm-6"> <img src="/ca/en/todays-issues/778632-reinventing-finance-03.jpg" alt="" class="secnav-tabs__content-image img-responsive"/> </div> </div> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-c5b8" class="cmp-container page-section page-section--col-white fullwidth videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement31a03879-ed04-a5d5-6305-76ba71d2930c" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="secondary-navigation section"> <div class="container"> <div class="row"> <div class="secnav-twocol secnav-twocol--simple" id="secondarynavigation"> <div class="secnav-twocol__pane"> <h2 class="secnav-twocol__heading h5">Find out more about PwC's sustainability services</h2> <div class="clearfix secnav-twocol__listing serif"> <a class="strip-btn" href="https://www.pwc.com/gx/en/services/sustainability.html"> <span class="strip-btn__text">Sustainability and climate change services</span> <span class="strip-btn__block strip-btn__icon"><span class="css-triangle--right"></span></span> </a> <a class="strip-btn" href="https://www.pwc.com/gx/en/services/audit-assurance/corporate-reporting/esg-reporting.html"> <span class="strip-btn__text">Sustainability reporting</span> <span class="strip-btn__block strip-btn__icon"><span class="css-triangle--right"></span></span> </a> <a class="strip-btn" href="https://www.pwc.com/gx/en/services/sustainability/publications/casestudy.html"> <span class="strip-btn__text">Sustainability case studies</span> <span class="strip-btn__block strip-btn__icon"><span class="css-triangle--right"></span></span> </a> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="integrated-approach" class="cmp-container page-section page-section--col-light-grey videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement51d8eab2-5f99-5c22-c77c-505f0a13f708" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol1-longform-left "> <div class="parsys_column pwccol1-longform-left-c0"> <div id="container-f144b8070c" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h2>The benefits of an integrated approach</h2> <p>We bring together our capabilities and wide experience as financial auditors, with specialist subject matter expertise in ESG/sustainability assurance</p> </div> </div> </div> </div> </div> </div> <div class="columnControl"> <div class="parsys_column pwccol3-longform "> <div class="parsys_column pwccol3-longform-c0"> <div id="container-875c294978" class="cmp-container"> <div class="textimage text section image_left nobg"><div></div> <div class="textimage-image"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/trust-in-what-matters/picto-rose-star.svg" alt="Credibility and investor trust" width="60" data-emptytext="Image" style="height:auto; padding-top:; max-height:;"/> </div> </div> <div class="textimage-text"> <div></div> <div class="text-component"> <h3>Credibility and investor trust</h3> <p>Our reputation for independence, ethics and quality, is constantly reinforced by meeting the demands of the most rigorous scrutiny </p> </div> </div> <div style="clear:both"></div> <script type="text/javascript"> $(function() { if (typeof lazyLoadingTextImage == 'function') { lazyLoadingTextImage('.textimage-image'); } }); </script> </div> </div> </div> <div class="parsys_column pwccol3-longform-c1"> <div id="container-7dbb8695d8" class="cmp-container"> <div class="textimage text section image_left nobg"><div></div> <div class="textimage-image"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/brand-simplified/picto-images-132/rose/picto-world-rose.svg" alt="World-class assurance skills" width="60" height="100.0%" data-emptytext="Image" style="height:auto; padding-top:100.0%; max-height:100px;"/> </div> </div> <div class="textimage-text"> <div></div> <div class="text-component"> <h3><strong>World-class assurance skills</strong></h3> <p>Our well established, robust methodologies are always applied in line with the highest professional standards</p> </div> </div> <div style="clear:both"></div> <script type="text/javascript"> $(function() { if (typeof lazyLoadingTextImage == 'function') { lazyLoadingTextImage('.textimage-image'); } }); </script> </div> </div> </div> <div class="parsys_column pwccol3-longform-c2"> <div id="container-c4919336fe" class="cmp-container"> <div class="textimage text section image_left nobg"><div></div> <div class="textimage-image"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/brand-simplified/picto-images-132/rose/picto-people-audience-teamwork-rose.svg" alt="Subject matter expertise" width="60" height="100.0%" data-emptytext="Image" style="height:auto; padding-top:100.0%; max-height:100px;"/> </div> </div> <div class="textimage-text"> <div></div> <div class="text-component"> <h3>Subject matter expertise</h3> <p>We have thousands of professionals across many disciplines – accountants, lawyers, engineers, biologists, economists and more – working around the PwC network providing local and international perspectives, integrated seamlessly into the audit process and assuring complex subject matters</p> </div> </div> <div style="clear:both"></div> <script type="text/javascript"> $(function() { if (typeof lazyLoadingTextImage == 'function') { lazyLoadingTextImage('.textimage-image'); } }); </script> </div> </div> </div> </div> </div> <div class="columnControl"> <div class="parsys_column pwccol3-longform "> <div class="parsys_column pwccol3-longform-c0"> <div id="container-876ee8ecc8" class="cmp-container"> <div class="textimage text section image_left nobg"><div></div> <div class="textimage-image"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/brand-simplified/picto-images-132/rose/picto-natural-language-processing-search-rose.svg" alt="Reporting expertise" width="60" height="100.0%" data-emptytext="Image" style="height:auto; padding-top:100.0%; max-height:100px;"/> </div> </div> <div class="textimage-text"> <div></div> <div class="text-component"> <h3>Reporting expertise</h3> <p>Our teams are dedicated to understanding current and proposed reporting standards at both the network and territory level, working closely with the standard-setting bodies</p> </div> </div> <div style="clear:both"></div> <script type="text/javascript"> $(function() { if (typeof lazyLoadingTextImage == 'function') { lazyLoadingTextImage('.textimage-image'); } }); </script> </div> </div> </div> <div class="parsys_column pwccol3-longform-c1"> <div id="container-1cb71003cc" class="cmp-container"> <div class="textimage text section image_left nobg"><div></div> <div class="textimage-image"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/brand-simplified/picto-images-132/rose/picto-vision-rose.svg" alt="Holistic view of your business" width="60" height="100.0%" data-emptytext="Image" style="height:auto; padding-top:100.0%; max-height:100px;"/> </div> </div> <div class="textimage-text"> <div></div> <div class="text-component"> <h3>Holistic view of your business</h3> <p>We can take an expert view across your whole organisation, bringing consistency to the assurance of your financial and non-financial information</p> </div> </div> <div style="clear:both"></div> <script type="text/javascript"> $(function() { if (typeof lazyLoadingTextImage == 'function') { lazyLoadingTextImage('.textimage-image'); } }); </script> </div> </div> </div> <div class="parsys_column pwccol3-longform-c2"> <div id="container-e67c1ded81" class="cmp-container"> <div class="textimage text section image_left nobg"><div></div> <div class="textimage-image"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/brand-simplified/picto-images-132/rose/picto-intelligent-check-rose.svg" alt="Minimising repetition, gaps and misalignments" width="60" data-emptytext="Image" style="height:auto; padding-top:; max-height:;"/> </div> </div> <div class="textimage-text"> <div></div> <div class="text-component"> <h3>Repetition, gaps and misalignments minimised</h3> <p>Our integrated approach extends across timelines, communications, processes, systems and controls, greatly reducing request duplication, omissions or misunderstandings</p> </div> </div> <div style="clear:both"></div> <script type="text/javascript"> $(function() { if (typeof lazyLoadingTextImage == 'function') { lazyLoadingTextImage('.textimage-image'); } }); </script> </div> </div> </div> </div> </div> </div> </section> </div> </div> </div> <div class="ixfsection experiencefragment"><div class="mod-ixf-page-section" data-id="cta-1"></div> </div> <div class="container responsivegrid"> <div id="container-f2de216d01" class="cmp-container"> <div class="section container responsivegrid"> <section id="content-free-1-0084" class="cmp-container page-section page-section--col-primary page-section--col-dark videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement9d918aac-86c1-d80b-6e2e-ac22bc0710be" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="cta-card-wrapper"> <div class="cta-card"> <div class="text-wrap"> <h2 class="bold">Not only are we in the business of sustainability, we live it too.</h2> <h3 class="normal">Read our latest Annual Report to see how we’re performing on our own ESG commitments.</h3> </div> <div class="cta-button-wrap"> <div class="button cta-btn-primary"><a class="cta-btn icon-btn cheveron-right" href="/gx/en/about/global-annual-review-2022/esg.html#content-free-1-679d" title="Discover more" target="_blank"><span class="cta-btn--text">Discover more</span> </a> </div> </div> </div></div> </div> </section> </div> </div> </div> <div class="ixfsection experiencefragment"><div class="mod-ixf-page-section" data-id="cta-2"></div> </div> <div class="ixfsection experiencefragment"><div class="mod-ixf-page-section" data-id="related"></div> <section id="related" style="height: auto" class="cmp-experiencefragment cmp-experiencefragment--sustainability-reporting-assurance-serv fullwidth ixf__white"> <div id="container-81178d73b1" class="cmp-container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="relatedlist list aem-GridColumn aem-GridColumn--default--12"><!-- SDI include (path: /content/experience-fragments/pwc/gx/en/related-content/services/audit-assurance/sustainability-reporting-assurance-serv/master/_jcr_content/root/relatedlist.dynamic.html/pwc/components/modernized/content/relatedlist, resourceType: pwc/components/modernized/content/relatedlist) --> <div></div> <div class="dpe-component-wrapper related-content"> <div class="container"> <h2 class="related-content__title h5">Sustainability assurance insights</h2> <div class="row" id="collection--content-experience-fragments-pwc-gx-en-related-content-services-audit-assurance-sustainability-reporting-assurance-serv-master-jcr-content-root-relatedlist"> <article class="col-sm-3 related-content__item"> <a href="https://www.pwc.com/gx/en/issues/esg/global-csrd-survey.html" target="_self" class="related-content__item-link" data-related-content-type="Page" data-related-content-name="PwC's Global CSRD Survey 2024" data-related-content-original-content="/content/experience-fragments/pwc/gx/en/related-content/services/audit-assurance/sustainability-reporting-assurance-serv/master"> <img data-image="/gx/en/issues/esg/thumbnail-global-csrd-survey.jpeg.pwcimage.370.208.jpg" src="" class="js-lazy-loading img-responsive related-content__item-image" style="height:auto; 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Act now to deliver top-quality reports on time, and with confidence.</p> </a> </article> <article class="col-sm-3 related-content__item"> <a href="https://www.pwc.com/gx/en/issues/c-suite-insights/the-leadership-agenda/when-climate-risk-exposure-increases-ceos-step-up.html" target="_self" class="related-content__item-link" data-related-content-type="Page" data-related-content-name="When CEOs see climate risk, they step up" data-related-content-original-content="/content/experience-fragments/pwc/gx/en/related-content/services/audit-assurance/sustainability-reporting-assurance-serv/master"> <img data-image="/gx/en/issues/tla/thumbs/medium/ID-132_670px.jpg.pwcimage.370.208.jpg" src="" class="js-lazy-loading img-responsive related-content__item-image" style="height:auto; padding-top:0%; max-height:0px; width:370px; "/> <h3 class="h4 regular related-content__item-heading">When CEOs see climate risk, they step up</h3> <p class="related-content__item-abstract">The more that executives think their company is threatened by climate change, the more likely they are to act. </p> </a> </article> <article class="col-sm-3 related-content__item"> <a href="https://www.pwc.com/gx/en/issues/esg/csrd-is-resetting-the-value-creation-agenda.html" target="_self" class="related-content__item-link" data-related-content-type="Page" data-related-content-name="The CSRD is resetting the value-creation agenda" data-related-content-original-content="/content/experience-fragments/pwc/gx/en/related-content/services/audit-assurance/sustainability-reporting-assurance-serv/master"> <img data-image="/gx/en/issues/esg/csrd-july-thumbnail.jpeg.pwcimage.370.208.jpg" src="" class="js-lazy-loading img-responsive related-content__item-image" style="height:auto; padding-top:0%; max-height:0px; width:370px; "/> <h3 class="h4 regular related-content__item-heading">The CSRD is resetting the value-creation agenda</h3> <p class="related-content__item-abstract">Executives can use the EU’s Corporate Sustainability Reporting Directive to better understand how sustainability factors affect value creation.</p> </a> </article> </div> </div> </div> <script> var currentPagePath = "\/content\/experience\u002Dfragments\/pwc\/gx\/en\/related\u002Dcontent\/services\/audit\u002Dassurance\/sustainability\u002Dreporting\u002Dassurance\u002Dserv\/master"; $(document).ready(function() { $(".related-content__item-link").click(function(event) { var contentLink = $(this).attr("href"); var contentType = contentLink.substring(contentLink.indexOf(".")+1,contentLink.length); contentType = contentType == "html" ? 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