Building trust in your ESG information—so stakeholders can rely on it
Sustainability assurance
Building trust in your ESG information—so stakeholders can rely on it
Stakeholders, including regulators, investors, boards, and customers, are increasingly seeking complete, accurate, and decision-enabling sustainability information—often referred to as “investor-grade” reporting. Independent assurance plays a crucial role in boosting confidence in ESG metrics and disclosures, aligning with evolving reporting requirements and bridging credibility gaps.
At PwC Thailand, we’re committed to helping organisations transition from basic reporting to robust, reliable reporting you trust. We focus on assurance over ESG information, emphasising readiness, data quality, governance, and controls.
What we help you achieve
Enhanced confidence
Gain higher confidence in ESG metrics and disclosures through independent assurance that aligns with recognised standards.
Improved reporting governance
Strengthen governance and controls to ensure consistent, repeatable reporting year after year.
Preparedness
Be ready for increasing disclosure expectations and scrutiny, ensuring your sustainability information withstands stakeholder inquiries.
Assurance pathway
Transition from limited to reasonable assurance as reporting maturity increases.
Tech-enabled assurance
Leverage digital tools and structured approaches to enhance traceability, audit trails, and consistency—reducing friction in reporting and assurance cycles.
How we can help you
- Assurance readiness (pre-assurance)
- Independent assurance over ESG information
Assurance readiness (pre-assurance)
Evaluate data quality, reporting processes, and internal controls and identify gaps against your intended scope and criteria before your sustainability reporting is audited.
Independent assurance over ESG information
We offer ‘limited’ as well as ‘reasonable’ assurance engagements over selected ESG information, adhering to leading standards such as ISSB IFRS S1, IFRS S2, TSFD, GRI, and agreed criteria.
- Limited assurance primarily involves inquiry-based procedures and analytical reviews, with limited testing of source data and controls.
- Reasonable assurance involves a deeper level of work, akin to a financial audit, with extensive testing of source data and control effectiveness for higher confidence.
Typical assurance standards and their subject matter include:
- ISSA 5000 for auditing and verification of sustainability reporting
- ISAE 3000 for sustainability/ESG information assurance (nonfinancial information)
- ISAE 3410 for assurance over GHG emissions information
Our services
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