Sustainability assurance services

Building trust and transparency in sustainability reporting

Stakeholders expect the same high standards for sustainability reporting as they do for financials 

Trust is the most valuable commodity for organisations today – it’s hard to build, hard to keep. With headlines focusing on greenwashing and unsubstantiated claims, your stakeholders expect more transparency on a broader range of issues related to your organisation and its impact on the planet.


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How sustainability responses are reflected in your reporting impacts stakeholders’ perceptions of what you stand for, your relevance, reliability and integrity – and ultimately, enterprise value and competitive advantage. Given the significance and impact of this information, and the intense scrutiny it is subject to, it’s essential that it is relevant, reliable, trustworthy.  

Corporate reporting is the first port of call when seeking trusted information. Investors, in particular, place trust in independent assurance provided by a regulated professional services firm. At PwC we’ve been building trust in corporate disclosure for 170 years.

We bring together experts from across our global network – specialists in areas such as assurance, risk, sustainability, and climate change –  all with a track record of dealing with complex issues and difficult questions.

“Independent assurance allows companies to strengthen transparency and credibility, and build trust in what matters to their business and its stakeholders.”

James ChalmersGlobal Assurance Leader, PwC UK

How we can help 

Let’s start with a conversation about where you are and where you should be. We will work with you to determine the level of sustainability assurance that matches the maturity of your reporting, delivering recommendations for getting you to the next level – whether you are preparing for your first limited assurance opinion or looking for reasonable ESG assurance in line with your financial statement audit.

Sustainability reporting, including greenhouse gas and climate-related disclosures

It is critical that stakeholders understand your sustainability story.  They need to trust the picture you paint. Our sustainability assurance services bring credibility and integrity to your reporting, answering the following questions:

  • Are you reporting on what matters most to your stakeholders and business?

  • Is your progress on environmental and social targets reported with integrity, and transparency?

  • Are there any trust gaps in your reporting, where the reliability of decision-critical information is in question?

  • How reliable are the sustainability metrics that underpin executive remuneration?

Find out more about PwC's sustainability reporting

Reporting frameworks and taxonomies

Navigating change in the sustainability reporting and assurance landscapes is a full-time job. Our global reach and ongoing dialogue with standard setters means we know what’s required to meet your obligations. And we can provide the assurance services to help you deliver it.

We work closely with international standards setters, allowing us to gain clarity on the evolving requirements at the ISSB, EFRAG (for CSRD) and the SEC.  We are also involved with the IAASB and IESBA as they work to update the assurance and professional ethics and independence standards for the sustainability space.  Additionally, we are active participants in the processes individual countries undergo to enact national rules around sustainability reporting and assurance.


  • Do you know what sustainability assurance requirements affect you, and when?

  • Is the information you report used in stakeholders’ decisions about your company?

  • Would an independent perspective add credibility to your reporting?

Find out more about PwC assurance for ESG reporting

The benefits of an integrated approach

We bring together our capabilities and wide experience as financial auditors, with specialist subject matter expertise in ESG/sustainability assurance

Credibility and investor trust

Credibility and investor trust

Our reputation for independence, ethics and quality, is constantly reinforced by meeting the demands of the most rigorous scrutiny 

World-class assurance skills

World-class assurance skills

Our well established, robust methodologies are always applied in line with the highest professional standards

Subject matter expertise

Subject matter expertise

We have thousands of professionals across many disciplines – accountants, lawyers, engineers, biologists, economists and more – working around the PwC network providing local and international perspectives, integrated seamlessly into the audit process and assuring complex subject matters

Reporting expertise

Reporting expertise

Our teams are dedicated to understanding current and proposed reporting standards at both the network and territory level, working closely with the standard-setting bodies

Holistic view of your business

Holistic view of your business

We can take an expert view across your whole organisation, bringing consistency to the assurance of your financial and non-financial information

Minimising repetition, gaps and misalignments

Repetition, gaps and misalignments minimised

Our integrated approach extends across timelines, communications, processes, systems and controls, greatly reducing request duplication, omissions or misunderstandings

Not only are we in the business of sustainability, we live it too.

Read our latest Annual Report to see how we’re performing on our own ESG commitments.

Contact us

Gary  Rapsey

Gary Rapsey

Global Assurance, Business Assurance Markets Leader, PwC United Kingdom

Tel: +44 (0) 20 7804 5516

Cécile Saint-Martin

Cécile Saint-Martin

Global Sustainability Assurance Leader, PwC France

Tel: +33 6 18 39 67 38

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