ESG Assurance
A strong ESG assurance strategy can drive transparency, helping companies mitigate risk and unlock strategic decisions.
As demand for ESG transparency grows, it’s crucial reported ESG information is reliable and credible.
A strong environmental, social, and governance (ESG) assurance strategy helps companies reduce risk and stay ahead of increasing regulations, stakeholder requirements, and stakeholder expectations.

ESG assurance refers to a specialized service that experienced, independent professionals provide to assess the quality of reported ESG information, such as Scope 1 and Scope 2 greenhouse gas (GHG) emissions. If the information meets the criteria, the third party expresses a conclusion designed to enhance the intended user’s confidence in the verified data.
Forvis Mazars creates value for our clients by applying our deep knowledge and experience to the ESG reporting assurance process. Our approach anticipates the likelihood of a material misstatement. We concentrate on potential risk areas and unique characteristics to provide assurance that reported amounts are properly stated.
Our team can provide:
- Assurance & Attestation
- Limited Assurance
- Reasonable Assurance
- Corporate Sustainability Reporting Directive (CSRD) Assurance
- California SB 253 GHG Emissions Assurance
- Agreed-Upon Procedures
- Assurance Readiness
- Internal Controls
- ESG Risk & Control Matrix Development
- Committee of Sponsoring Organizations (COSO) Internal Control Over Sustainability Reporting (ICSR) Gap Assessments
- Inventory Management Plan (IMPs), Policies & Procedures Development
- System & Organization Controls (SOC) Report Analysis
Our services can be used for:
- CSRD Assurance
- California SB 253 GHG Emissions Assurance
- GRESB Assurance (Forvis Mazars is the only U.S. public accounting firm to partner with GRESB)
- Supplier Procurement Sustainability Assurance Requirements From Customers
- Sustainability-Linked Loan Covenant Assurance
Common metrics to be assured include:
- GHG Emissions
- Water Consumption
- Waste Generated
- Energy Consumption
- Employee Safety Metrics
- Employee Demographics
Discover how Forvis Mazars can help you reduce the risk of misstatement, prepare you for regulatory requirements, and build stakeholder confidence in your ESG data.