Report Assurance Services

Report Assurance Services

Why Reports Assurance?
Reports Assurance is requested by organizations to enhance the credibility of its report.  Accordingly, the use of external assurance for sustainability reports has been a global practice for many years.
Accordingly to global frameworks and standards for reporting on Sustainability Commitment and practices within the organization, it is expected that organizations seek external assurance that is performed by competent experts (assurance providers) who follow evidence-based processes and professional standards for assurance .
Assurance Providers must be independent from the organization to able to reach and publish an objective and impartial opinion or conclusions about the relevant assured report.

What is Report Assurance?

It is the set of activities designed and conducted with the objective to publish "Assurance Conclusion" about:

  1. The quality of the report and the information within it (whether it is qualitative or quantitative).
  2. Systems or processes (such as the process for defining report content, including the application of the Materiality principle or the stakeholder engagement process).

Note that Report Assurance's activities are different from activities designed to assess or validate the quality or level of performance of an organization, such as issuing performance certifications or compliance assessments.

External Assurance vs. Internal Control ?

An organization can have systems of internal controls in place to ensure the overall integrity and credibility of internal systems of , but not limited to :

  • The risk management,
  • An annual report, or
  • Financial reporting purposes,

But those internal controls do not extend to those controls that are required to address the reliability of information in a sustainability report.

Why DCarbon Assurance?

Our  Assurance follows rigorous processes that are based on years of hands-on expertise and global standards :  

  1. Our team includes subject-matter experts and leading Sustainability Practices on both national and global levels.
  2. We are well versed in assurance practices that complement the conditions of the national context and the individual needs of each industry.
  3. We apply quality control procedures to the assurance engagement .
  4. Our engagement is conducted in a manner that is systematic, documented, evidence-based, and characterized by defined procedures.
  5. We assess whether the report provides a reasonable and balanced presentation of performance – considering the veracity of data in the report as well as the overall selection of content.
  6. We assess the extent to which the report preparer has applied the selected Standards ( GRI or IR or others )  in the course of reaching its conclusions.
  7. We issue a written report that is publicly available and includes: an opinion or set of conclusions;  a description of the responsibilities of the report preparer and the assurance provider; and a summary of the work performed.

We use broadly-accessible language in  our assurance statements  or opinions and limit technical languages in areas where it is required as per global practices or standards' requirements.