Does our ESG report need to be independently audited or verified?

Only public organisations will need to include an assurance report for sustainability disclosures subject to:

  • On or before 1 October 2026, the European Commission will provide limited assurance standards for auditors to use when assessing the assurance of sustainability reports. 

  • On or before 1 October 2028, reasonable assurance standards will be provided—but only if it’s determined that reasonable assurance is feasible for auditors.

Subscribe to the Voice of Sustainability

Get monthly newsletter with impact stories from around the World and news from SUSTAINOVA.

Subscribe to the Voice of Sustainability

Get monthly newsletter with impact stories from around the World and news from SUSTAINOVA.

Does our ESG report need to be independently audited or verified?

Only public organisations will need to include an assurance report for sustainability disclosures subject to:

  • On or before 1 October 2026, the European Commission will provide limited assurance standards for auditors to use when assessing the assurance of sustainability reports. 

  • On or before 1 October 2028, reasonable assurance standards will be provided—but only if it’s determined that reasonable assurance is feasible for auditors.

Subscribe to the Voice of Sustainability

Get monthly newsletter with impact stories from around the World and news from SUSTAINOVA.