Sustainability audit and assurance

Sustainability audit and assurance

BDO provides audit, limited assurance review, other assurance services, and second opinions within the sustainability field. As demands for transparency and sustainability-related reporting continue to rise, quality assurance of ESG information is becoming increasingly important both from a regulatory and a business perspective.

Investors, customers, banks, and other stakeholders increasingly expect sustainability-related information to be reliable, transparent, and based on clear processes and documentation. At the same time, developments within frameworks such as CSRD, ESRS, and other sustainability-related regulations mean that many companies need to strengthen their internal processes, controls, and working methods related to sustainability reporting and ESG data.

We help companies’ quality-assure sustainability-related information through various types of review, assurance, and independent assessments. Our work can cover both mandatory and voluntary sustainability reporting, as well as support related to areas such as climate data, ESG metrics, sustainability-related disclosures, and financing frameworks.

Below are examples of areas where we offer support in audit, review, and quality assurance of sustainability-related information.

GHG assurance involves an independent assessment of a company's processes; calculations, data foundation, and reporting related to greenhouse gas emissions. The review can cover both voluntary and statutory climate reporting, and can be used to support, for example, CSRD, ESRS, SBTi, or other sustainability-related reporting.

A second opinion in sustainability involves an independent assessment of sustainability-related frameworks, processes, targets, or financing structures. The purpose is often to strengthen transparency and credibility towards investors, banks, customers, and other stakeholders through an external and objective evaluation.

The review of sustainability reports is becoming an increasingly important part of companies' sustainability work, as demands for transparency, quality, and reliability in sustainability-related information continue to grow.

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.


Contact information

Evelina Fredriksson

Evelina Fredriksson

Affärsområdesansvarig region Öst / Director / Sustainability audit and advisory services
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