Sustainability-related information is increasingly used today as a basis for investment decisions, financing, procurement, and strategic decisions. At the same time, demands for transparency, quality, and traceability in the information communicated to the market and other stakeholders are growing.

In addition to statutory sustainability reporting, BDO therefore also works with the review and quality assurance of other types of sustainability-related information and disclosures. This work is adapted to the organisation's needs, the purpose of the information, and the requirements or expectations set by, for example, investors, banks, customers, authorities, and other stakeholders.

Our work is not solely about verifying data, but also about assessing the reasonableness of methodology, processes, assumptions, and governance. The review aims to strengthen the credibility of reporting, reduce risks associated with inaccurate or misleading communication, and create a better basis for decision-making for both the organisation and external stakeholders.

BDO offers support and quality assurance related to science-based climate targets and reporting within the framework of the Science Based Targets initiative (SBTi). As climate targets become an increasingly important part of companies' strategic governance and external communication, the need for robust processes and reliable underlying data is also growing.

This work can include reviewing climate data, methodology, target calculations, base years, follow-up, and the underlying assumptions linked to an organisation's emissions reduction targets and transition plans. We also work with assessing how climate targets are integrated into governance, investment decisions, and ongoing monitoring.

The review often aims to strengthen transparency around how targets have been set, what assumptions underpin them, and whether the reporting provides a true and fair view of the organisation's transition efforts.

Many organisations today communicate net-zero ambitions and long-term climate targets, while expectations regarding credibility and concrete implementation continue to rise. BDO works with the review and quality assurance of net-zero strategies, climate targets, and related reporting.

The focus is often on transparency in methodology, the reasonableness of assumptions, the quality of underlying data, and the monitoring of emissions reductions over time. We also work with assessing how climate targets and transition plans are integrated into governance, risk management, investment decisions, and external communication.

The review helps identify potential gaps between communicated ambitions and actual transition capability, which is becoming increasingly important from both an investor and a regulatory perspective.

Climate-related risks and opportunities have become an increasingly important part of companies' risk management and financial analysis. BDO supports companies with the review and quality assurance of reporting and analyses based on the TCFD recommendations.

This work can, for example, include assessing climate risk analyses, scenario analyses, governance processes, climate-related disclosures, and the link between climate-related risks and the organisation's financial impact.

We often work with assessing how well climate-related issues have been integrated into existing governance and risk management processes, and whether the reporting provides sufficient transparency regarding methodology, time horizons, and underlying assumptions.

Nature-related risks and dependencies are having an increasing impact on organisations, value chains, and financial decisions. BDO offers support and review related to TNFD and nature-related reporting.

This work includes quality assurance of analyses concerning nature-related risks, dependencies, impacts, and opportunities, as well as assessing how nature-related issues are integrated into strategy, risk management, and sustainability reporting.

We also work with assessing the quality of methodology, data, and prioritisation, as well as how the organisation identifies and manages exposure to nature-related risks within the value chain.

For companies that have already carried out a TISFD analysis, we offer support in the form of an independent review. The work aims to quality assure the analysis, identify any blind spots, and strengthen the link between the analysis, business decisions, and reporting.

We evaluate how the analysis was conducted, from the identification of impacts and dependencies to how these have been linked to risks and opportunities. This includes a review of methodology, boundaries, and how well relevant stakeholders and parts of the value chain have been considered. The focus is on ensuring that the analysis provides a true and sufficiently comprehensive picture of the organisation's most significant social issues.

A central part of the review is assessing the extent to which the analysis is actually used as a basis for decision-making. We examine how identified issues are linked to strategy, risk management, and financial implications, and whether there are clear priorities and actions connected to the results. In many cases, this involves clarifying and strengthening the connection between the analysis and the overall business rationale.

We also review how the work aligns with TISFD's structure and development, as well as how the analysis relates to other relevant frameworks and regulatory requirements. This creates better conditions for future reporting that is both consistent and comparable.

The work concludes with concrete recommendations on how the analysis can be further developed. This may involve clarifying methodology, broadening the scope, strengthening integration points with existing processes, or developing the underlying material for reporting. The goal is to help you move from a completed analysis to a more robust, useful, and decision-supporting way of working.

Expectations regarding quality and transparency in sustainable finance continue to rise, while regulations become more extensive and complex. BDO offers support and review related to sustainability disclosures within the framework of the SFDR.

This work can, for example, include reviewing disclosures, PAI indicators, classifications, and other sustainability-related information used in communication with investors and the financial market.

The focus is often on quality assurance of data, processes, methodology, and underlying assumptions, as well as assessing how sustainability-related disclosures relate to regulatory requirements and actual management or investment strategy.

An increasing number of organisations are working to integrate financial and sustainability-related information to create a more comprehensive picture of the organisation's long-term value creation.

BDO works with the review and quality assurance of integrated reporting and other forms of integrated reporting where financial and sustainability-related information are combined.

The review focuses, among other things, on the connection between strategy, business model, governance, risks, and sustainability-related issues, and how these together affect the organisation's long-term development and value creation.

We also work with assessing consistency, transparency, and clarity in reporting to strengthen understanding among investors and other stakeholders.

The GRI Standards continue to be widely used as a framework for sustainability reporting and stakeholder communication. BDO offers review and quality assurance of sustainability reporting based on the GRI Standards.

This work includes, for example, assessing the report's structure, disclosures, data quality, processes, and application of the materiality principle. We also work with assessing whether the reporting provides a balanced and transparent picture of the organisation's impact and sustainability efforts.

The review aims to strengthen the credibility, comparability, and quality of reporting, while also helping to identify areas for development in the organisation's processes and data collection.

The capital market is placing increasingly higher demands on quality, transparency, and monitoring related to sustainability-linked financing frameworks and investment products.

BDO supports companies and financial institutions with review and second opinions related to, for example, green bonds, social bonds, and other sustainability-related financing frameworks.

This work can include assessing frameworks, processes, governance, monitoring, and reporting related to the use of capital and sustainability-related targets. We also work with assessing transparency and traceability in reporting, as well as how well the financing connects to defined sustainability targets and criteria.

Many organisations have a need for independent quality assessments even outside established frameworks and standards. BDO therefore also carries out tailored special reviews based on specific issues and needs.

This can, for example, include opinions related to climate calculations, sustainability-related KPIs, ESG data, target structures, or other types of sustainability information where the organisation would like an independent quality assessment.

The work is designed based on the purpose of the information, the risk profile, and which stakeholders will use the material.

Expectations for transparent and well-substantiated sustainability communication continue to rise. At the same time, regulatory requirements and oversight related to environmental and climate claims are becoming stricter, partly driven by developments such as the Green Claims Directive and the Empowering Consumers for the Green Transition (EmpCo) directive.

BDO therefore works with the review and assessment of sustainability-related communication and climate claims to identify risks related to greenwashing and strengthen the credibility of external communication and reporting.

This work can, for example, include assessing the underlying evidence, data quality, methodology, wording, and traceability of sustainability-related claims, as well as how well the communication aligns with the organisation's actual work, targets, and results.

Common challenges in reviewing sustainability information

Insufficient data quality and traceability
Many organisations still have limited structure around data collection, documentation, and internal control related to sustainability information. This can create challenges around traceability, quality assurance, and the ability to verify underlying data and assumptions.
Unclear methodological choices and assumptions
Sustainability-related reporting is often based on estimates, scenarios, and methodological choices that can significantly affect outcomes. A common challenge is that methodology, boundaries, and assumptions are not sufficiently well documented or consistently applied over time.
Limited integration into governance and business processes
Sustainability-related targets and reporting are sometimes handled separately from an organisation's regular governance, risk management, and financial processes. This can lead to a lack of ownership, difficulties in monitoring, and a weak connection between strategy and reporting.
High complexity in regulations and frameworks
Many organisations need to navigate several parallel standards, frameworks, and regulatory requirements at the same time, such as CSRD, SFDR, TCFD, TNFD, GRI, and SBTi. This often creates challenges around interpretation, prioritisation, and consistency across different disclosures and reports.
Risk of inconsistent or misleading communication
As sustainability issues take on greater commercial and strategic significance, the risk also increases that communication becomes oversimplified, unclear, or not fully supported by underlying data and processes. This is particularly true for climate claims, net-zero ambitions, and other sustainability-related claims.
Limited access to data across the value chain
For many sustainability areas, particularly climate, nature, and social sustainability, organisations depend on information from suppliers, portfolio companies, or other external parties. Data access, quality, and comparability across the value chain are therefore a recurring challenge.

Review of other sustainability related infomation

SBTi and climate targets

Net Zero

TCFD

TNFD

TISFD

SFDR

Integrated reporting

GRI

Investor reports

Special reviews

Greenwash controls

Common challenges in reviewing sustainability information

Contact information