Sustainability Report Assurance

Assurance of Sustainability Reports

Transparent reporting on sustainability issues such as social and environmental impacts is critical to safeguarding your company’s reputation. Bureau Veritas’ independent report assurance supports companies communicating their Environmental and Social Governance (ESG) practices to establish their credentials with stakeholders.

Today’s organizations face increased scrutiny of their business practices from all parties, including governments, external and internal stakeholders, investors, consumers and clients. Companies are expected to demonstrate complete transparency and communicate about their sustainability impacts thoroughly and openly. 

As an independent third party, Bureau Veritas can help businesses prove that information shared about their sustainability performance is accurate and bias-free. Beyond verifying data, Bureau Veritas report assurance allows companies to demonstrate best practices in sustainability reporting, giving a complete overview of company impacts.


  • Assess your ESG impact

    and communicate it widely to show transparency and honesty

  • Gain a strategic advantage

    by demonstrating excellence in sustainability performance and reporting

  • Prove data is accurate and bias-free

    to build stakeholder confidence in your business practices

  • Enhance communication

    with investors and stakeholders and gain their trust

Comply with regulatory requirements

In the European Union, the Corporate Sustainability Reporting Directive (CSRD) is the new European directive on reporting sustainability performance which is being transposed into local law in each member state, with some additional local requirements.

It requires an estimated 49,000 companies that are considered "large" (with >250 employees, >€45m net annual revenues or >€25m assets on their balance sheet) or are listed Small and Medium Enterprises (SMEs), to publish regular reports on their environmental and social impacts. There is also a requirement for non-EU-based companies which generate a net turnover of more than EUR 150 million in the EU, and which have a subsidiary or a branch in the EU to also report.

There will be a phased implementation timeline for reporting as follows: 

  • From the start of 2025 organisations currently reporting under the Non-Financial Reporting Directive will need to comply and report on their 2024 ESG performance data. 
  • From the start of 2026 all large companies will be required to report their 2025 sustainability impacts.
  • From the start of 2027 listed small and medium-sized organizations (SMEs) will have to report 2026 sustainability impact information unless they choose to opt-out for one more year. 
  • By 2028 all non-EU companies with significant activities (>€150m revenues within the EU) and remaining listed SMEs will be reporting 2027 impact data. 

CSRD requires companies to report in accordance with the European Sustainability Reporting Standards (ESRS) which were adopted through specific delegated acts of the European Commission in 2023. The information and data reported will be tagged electronically following a specific taxonomy to enable simpler comparison. Independent third-party assurance of sustainability reports published according to the directive will be mandatory in all member states. 

Ensure reliable data

The Global Reporting Initiative (GRI) framework helps organizations’ understand their impact on the economy, environment and society. It aims to increase accountability and enhance transparency by providing a score to business’ sustainability reports. Bureau Veritas supports companies seeking to prepare a report in compliance with the GRI framework, providing assurance for external sustainability data. 

Achieve credible reporting

With more companies publishing sustainability reports, ISO 26000  was created as a guideline for credible reporting and company accountability. It precisely defines areas of responsibility, makes the concept of corporate social responsibility more uniform, and structures the sustainability approach of big companies. Bureau Veritas offers assurance aligned with ISO 26000, giving companies a significant strategic advantage within a competitive marketplace. 

Prove reporting excellence

AccountAbility’s three AA1000 assurance standards are principles-based frameworks used by businesses, governments, and other public and private organizations. They hold companies accountable for sustainability management, performance and reporting. Bureau Veritas helps assure that companies’ reporting is aligned with the principles laid out in these standards, helping them demonstrate excellence in report assurance.

Demonstrate rigor in report assurance

Issued by the International Federation of Accountants, the International Standard on Assurance Engagements 3000 (ISAE 3000) sets the standard for assurance of non-financial information. The ISAE 3000 standard consists of guidelines for ethical behavior, quality management and performance. By providing assurance against this framework, Bureau Veritas enables organizations to prove the robust nature of their report assurance.

Improve communication with investors

The Sustainability Accounting Standard Board (SASB) includes 77 globally applicable industry-specific standards that enable businesses to identify, manage and communicate to their investors about financially material sustainability information. The SASB framework has now been absorbed into the International Sustainability Standards Board's (ISSB's) ongoing workstreams. Overarching standard S1, containing the updated general requirements and the climate change disclosure standard S2, have already been published and connect up with the existing SASB framework. Bureau Veritas provides assurance that aligns with these requirements, enabling companies across sectors to communicate with investors in a detailed way.