These are engagements of a specialized nature and specific requests.
The two principal areas covered are:
- The preparation of the Integrated Reports for the company / organization – according to the relevant standards and frameworks
- IFRS ISSB S1 & S2
- CSRD ESRS
- CSDDD
- Sustainability Assurance-readiness preparation
- ESG Assurance is what matters to stakeholders -who require decision-useful information to make informed decisions
- Stakeholders need to know what information has been assured and at what level and extent
- Regulatory changes are moving away from voluntary assurance
- Assurance – moving away from Limited Assurance to Reasonable Assurance (CSRD 4 year period)
- Preparers’ responsibility to ensure that there are effective controls, data is relevant, reliable, timeous, robust and auditable
- External Assurers need to be independent.
Other areas include:
- ESG Due Diligence – for M&A purposes
- Fund raising and access to capital
- Governance, Risk & Compliance (GRC) – Advisory for Operational Risk Policies, Processes, Procedures, and Internal Control
