Independent ESG and GHG assurance — limited and reasonable — under ISAE 3000, ISSA 5000, and ISO 14064-3. Built around the assurance practitioner's working papers, evidence files, and reproducibility your regulator and your board will rely on.
Independent ESG and GHG assurance under ISAE 3000, ISSA 5000 and ISO 14064-3 for banks, listed companies and government-related entities across the GCC.
Three assurance services
Each engagement is sized to scope, criteria, and risk — and built to survive a regulator, auditor, or sceptical board reviewing the evidence file line by line.
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01 ESG limited assurance (ISAE 3000 / ISSA 5000)
Selected GRI, IFRS S1/S2, ESRS, or BRSR disclosures. Common scope: 10–20 KPIs, 1–3 entities, prior-year baselining, full evidence file, signed assurance statement.
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02 GHG assurance (ISO 14064-3)
Scopes 1, 2, 3 inventory verification with method walk-through, base-year recalculation review, and assurance opinion suitable for SLL covenants and disclosure.
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03 Supplier ESG audits
On-site or remote audit programmes for high-risk suppliers, EcoVadis-aligned questionnaires, evidence sampling, and remediation tracking.
Four-stage assurance process
Each stage has a defined deliverable. The evidence file grows throughout — so by the time the assurance statement is signed, every number has a traceable source.
Data Review
Scope definition, boundary confirmation, source document collection, and calculation methodology walkthrough.
Verification
Substantive testing against source data, recalculation checks, cross-referencing to financial and operational records.
Testing
Risk-based procedures, materiality application, exception logging, and management representation.
Assurance Statement
Signed limited or reasonable assurance opinion — auditor-grade, suitable for disclosure and regulatory submission.
Six things a good assurance file contains
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01 Documented scope & criteria
Clear assurance subject matter, criteria reference (GRI/IFRS/ESRS/protocol), assurance level, and reporting boundary.
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02 Independence & ethical compliance
Engagement letter, independence assessment, and team competence documentation aligned with IAASB ethics standards.
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03 Risk-based procedures
Materiality determination, risk assessment, and procedures designed to address identified risks of material misstatement.
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04 Evidence file
Source documents, calculation spreadsheets with audit trail, system queries with timestamps, walk-throughs, and management representation letters.
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05 Working papers
Procedure-by-procedure documentation, evidence cross-references, exception logs, and conclusion-mapping.
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06 Signed assurance statement
Signed by an assurance practitioner with the credentials and oversight to defend it.
- ISAE 3000 (Revised) · IAASB Assurance Engagement Standard
- ISSA 5000 · IAASB Sustainability Assurance Standard (effective 15 Dec 2026)
- ISO 14064-3 · GHG Verification & Validation
- GHG Protocol Corporate, Scope 2, Scope 3 Standards
- GRI Standards · ESRS · IFRS S1 / IFRS S2
- AA1000AS · AccountAbility Assurance Standard
- OGMP 2.0 · Methane MRV framework (oil & gas)
UAE climate regulation & verification
The UAE's mandatory verification regime is where assurance and regulation meet. Primary-source analysis of what the law requires of a verifier.
Assurance — questions we hear most
What is ESG assurance?
ESG assurance is an independent engagement in which an assurance practitioner tests selected sustainability disclosures against defined criteria and issues a signed opinion. ESGweise delivers ESG assurance under ISAE 3000 (Revised) and the new ISSA 5000 sustainability assurance standard, covering GRI, IFRS S1/S2, ESRS, or BRSR disclosures. Every number in the assurance statement is backed by a traceable evidence file built to survive regulator and board scrutiny.
What is the difference between limited and reasonable assurance?
Limited assurance provides a moderate level of confidence and involves fewer, less intensive procedures. Reasonable assurance is a higher level of confidence, closer to a financial audit, requiring more extensive testing and evidence. ESGweise delivers both under ISAE 3000 and ISSA 5000, scoped to your criteria, risk, and the level your regulator or investors expect.
What is ISSA 5000 and when does it take effect?
ISSA 5000 is the IAASB's new global standard for sustainability assurance, designed as a single overarching standard usable across frameworks such as GRI, ESRS, and IFRS S1/S2. It is effective for assurance on sustainability information for periods beginning on or after 15 December 2026. As regulators and exchanges across the GCC tighten disclosure expectations, ISSA 5000 is becoming the reference standard for credible, audit-ready ESG assurance.
How is GHG assurance under ISO 14064-3 different from ESG assurance?
GHG assurance under ISO 14064-3 is a specialised verification of a greenhouse gas inventory — Scopes 1, 2, and 3 — including a method walk-through, base-year recalculation review, and an assurance opinion. It focuses specifically on emissions data and the GHG Protocol calculation methodology, whereas ESG assurance covers a broader set of sustainability KPIs. ESGweise produces GHG opinions suitable for sustainability-linked loan covenants and regulatory disclosure.
Do banks and listed companies in the GCC need ESG assurance?
Increasingly, yes. Sustainability-linked loans often require independent assurance of the underlying KPIs, exchanges such as ADX, DFM, and Tadawul are tightening disclosure expectations, and the UAE's verification regime under Cabinet Resolution 67 of 2024 requires a MOCCAE-authorised verifier for emissions on the national carbon register. ESGweise provides independent assurance for banks, listed companies, and government-related entities across the region.
Thirty minutes. We figure out if there's a fit.
We don't pitch on the call. We listen, ask sharp questions, and tell you honestly whether assurance is what you need — or what else might be.
Speak with our team