Sustainability disclosures and assurance

Build stakeholder trust and strengthen credibility with DNV’s independent sustainability disclosures and assurance services, ensuring your reporting is accurate, verifiable, and aligned with international standards.

Sustainability disclosures and assurance

Challenges in report assurance for finance 

In today’s transparency-driven business landscape, sustainability reporting is no longer optional; it’s expected. Stakeholders, regulators, and investors increasingly demand credible and comparable non-financial information to assess a company’s environmental, social, and governance (ESG) performance.

As regulatory frameworks evolve and scrutiny intensifies, organizations face growing pressure to demonstrate integrity and accountability in their sustainability communications. 

How our sustainability disclosures and assurance services support you  

DNV’s sustainability disclosures and assurance services involve independent, third-party evaluation of your ESG disclosures - whether prepared in line with global standards like GRI, SEBI, IFRS S1-S2, CDP, ISSB, or ESRS, to name a few. Our assurance process assesses the completeness, accuracy, and reliability of your report, helping to ensure that your claims are trustworthy, your data is verifiable, and your disclosures meet stakeholder expectations and regulatory criteria. 

Our services include: 

  • Limited or reasonable assurance engagements.
  • Materiality assessment reviews.
  • Gap analysis against frameworks (e.g., GRI, ESRS).
  • Verification of key performance indicators (KPIs).
  • Stakeholder engagement validation.
  • Alignment with CSRD, SEBI, IFRS S1-S2, and CDP requirements and standards.
  • Sector-specific assurance for industries including energy, maritime, food, and healthcare.

What sets our sustainability disclosures and assurance finance approach apart

Independent, trusted assurance

Independent third-party verification that enhances the credibility of your ESG reporting.

International assurance standards

We apply internationally recognized assurance standards, such as ISAE 3000, and the upcoming ISSA 5000.

Global reporting alignment

Global framework alignment with reporting standards such as GRI, CSRD, and ISSB (IFRS S1 & S2).

Identification of risks & gaps

Risk identification to uncover gaps, inaccuracies, or areas of improvement.

Regulatory-ready validation

Regulatory readiness to support compliance with evolving EU and global disclosure requirements.

Cross-industry expertise

Cross-sector expertise applicable to listed companies, SMEs, and public sector entities.

Trusted experts in sustainability reporting 

DNV is a globally recognized assurance provider with decades of experience in ESG verification and sustainability performance assessment. We bring deep technical knowledge, stakeholder understanding, and sector insights to help you meet growing transparency demands.

As part of our commitment to integrity and impartiality, we provide clear, robust conclusions that your stakeholders can trust. 

Benefits of our sustainability report assurance services 

  • Thorough, process-based assurance: Goes beyond data checks by verifying the alignment of strategies, policies, and processes with your sustainability report. 
  • Expert, cross-industry insight: Multidisciplinary teams provide practical feedback to improve sustainability performance and reporting. 
  • Risk-focused approach: Prioritizes high-risk areas to maximize assurance value and impact. 
  • Forward-looking and structured: Supports "reasonable" assurance levels and validation of future-oriented information. 
  • Regulatory alignment: Helps meet ESG-related regulatory requirements with confidence. 
  • Trusted by stakeholders: Builds credibility through DNV’s globally recognized brand and assurance standards. 
  • Global presence, local understanding: Combines international best practices with local ESG expertise. 

Integrity and competence: Assurance backed by strict ethical standards and a robust verifier qualification program.

Explore resources to support your sustainability reporting journey

Access expert guidance and practical tools to strengthen your ESG reporting, governance, and assurance readiness.

Advance your sustainability reporting with trusted assurance

Demonstrate integrity, meet evolving ESG disclosure standards, and give stakeholders confidence in your sustainability commitments.