Kiwa Sustainability building

Sustainability Reporting Assurance

Sustainability reporting assurance provides independent confirmation of the accuracy, completeness and reliability of sustainability and ESG information disclosed by organizations. It enhances confidence among stakeholders, supports regulatory compliance and strengthens the credibility of sustainability reports.
Kiwa delivers independent and impartial assurance services to help organizations demonstrate that their sustainability reporting is robust, transparent and aligned with recognized standards and reporting frameworks.

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Reporting Standards and Frameworks Covered

Kiwa provides Sustainability Reporting Assurance against a wide range of international reporting standards and frameworks, including but not limited to:

  • GRI Standards (Global Reporting Initiative): The leading global framework for transparent, impact-based sustainability reporting that helps organizations communicate their economic, environmental and social performance.
  • ISSB Standards: Global, investor-focused sustainability disclosure standards that explain how ESG risks and opportunities affect enterprise value and financial performance.
  • Voluntary Sustainability Reporting Standards for SMEs (VSME): A practical and proportionate ESG reporting framework designed to help non-listed SMEs meet growing sustainability information requests with reduced complexity.

Assurance Standards Applied

Kiwa delivers Sustainability Reporting Assurance in accordance with internationally recognized assurance standards, including but not limited to, the following, ensuring credibility, consistency and stakeholder confidence.

  • ISAE 3000: A globally recognized standard providing a robust framework for independent assurance of non-financial and sustainability information.
  • AA1000 Assurance Standard (AA1000AS): Focuses on the quality of sustainability performance and reporting by assessing inclusivity, materiality and responsiveness to stakeholder expectations.
  • ISSA 5000: The international sustainability assurance standard developed by the IAASB, designed to enhance trust, comparability and consistency in sustainability assurance engagements worldwide.

Benefits of Sustainability Reporting Assurance

Increased credibility and confidence

Increased credibility and stakeholder confidence in sustainability disclosures

Enhanced reliability

Enhanced reliability of ESG information reported in line with applicable frameworks and standards

Improved data quality

Improved data quality, consistency and internal controls

Strengthened transparency

Strengthened transparency, accountability and governance

Continuous improvement

Identification of gaps, risks and opportunities for continuous improvement

Why Kiwa?

Kiwa is a trusted, independent assurance provider with extensive experience in sustainability, ESG assurance and management systems. Our services combine technical expertise, sector knowledge and a consistent assurance methodology aligned with internationally recognized standards and best practices.

With a global presence and an impartial approach, Kiwa supports organizations in strengthening the credibility and reliability of their sustainability information to meet stakeholder and market expectations.

Target Audience

  • Organizations publishing sustainability or ESG reports
  • Companies seeking independent assurance of sustainability disclosures
  • Organizations reporting under recognized sustainability frameworks and standards
  • Sustainability, finance, risk and compliance teams
  • Companies aiming to enhance transparency, governance and reporting credibility

Service Delivery

  • Independent third-party assurance
  • Limited or reasonable assurance engagements
  • Annual or project-based assurance services
  • Tailored to organizational size, sector and reporting maturity