Assurance · US ESG & Climate Disclosure
ESG Assurance
SEC Climate Disclosure USA.
Independent limited and reasonable assurance for US-listed companies navigating the SEC Climate Disclosure rules, alongside voluntary alignment with GRI, TCFD, and SASB frameworks.
SEC
Climate Disclosure Rules
TCFD
Risk Governance
GRI
Sustainability Standards
SASB
Industry Metrics
Our ESG Services
ESG Assurance Scope.
SEC Climate Disclosure — Limited Assurance
Independent attestation on Scope 1 and Scope 2 GHG emissions disclosures as required by the SEC's climate-related disclosure rules for Large Accelerated Filers and Accelerated Filers. We provide negative assurance on the reliability of the reported data.
Mandated for Public Filers
SEC Climate Disclosure — Reasonable Assurance
Higher-level attestation providing positive assurance on climate-related financial metrics and GHG emissions. This investor-grade assurance is designed to meet the upcoming requirements for phased-in reasonable assurance under SEC mandates.
Investor-Grade Reliability
GRI & SASB Verification
Independent verification of sustainability reports prepared under Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB) frameworks. We ensure industry-specific material topics are accurately disclosed and supported by robust evidence.
TCFD Climate Risk Review
Assessing the alignment of Task Force on Climate-related Financial Disclosures (TCFD) reporting, specifically focusing on governance, strategy, risk management, and the use of scenario analysis to evaluate climate-related financial impacts.
Common Questions
SEC ESG Disclosure FAQ.
Under the SEC's climate-related disclosure rules, Large Accelerated Filers and Accelerated Filers are required to obtain independent assurance over their Scope 1 and Scope 2 greenhouse gas (GHG) emissions. This starts with limited assurance, phasing into reasonable assurance for Large Accelerated Filers over several years.
While the SEC focuses on financially material climate risks, many US companies use GRI for broad stakeholder reporting and SASB for industry-specific financial materiality. Independent assurance on these voluntary disclosures enhances credibility with institutional investors and rating agencies.
Limited assurance (the current market standard) involves a process of inquiry and analytical review to provide "negative" assurance that no material misstatements were identified. Reasonable assurance is a more rigorous, audit-level process providing "positive" assurance on the data's accuracy, similar to a financial statement audit.
Ready for SEC Climate Disclosure assurance?
US ESG Advisory Team