Transcribed
The Untold - S1E1 - Limited Assurance vs Reasonable Assurance
Feb 18, 2025 ·
46m 35s
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The Untold - S1E1 - Limited Assurance vs Reasonable Assurance
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Description
Limited vs. Reasonable Assurance: What’s the Real Difference? 🎙️In this premiere episode of The Untold, we dive straight into one of the most critical topics in sustainability auditing: Limited vs....
show more
Limited vs. Reasonable Assurance: What’s the Real Difference?
🎙️In this premiere episode of The Untold, we dive straight into one of the most critical topics in sustainability auditing: Limited vs. Reasonable Assurance.With sustainability reporting under increasing scrutiny, companies are required to verify their ESG data—but not all assurance is the same.
Should you go for Limited Assurance, which relies on high-level checks and analytical reviews? Or do you need Reasonable Assurance, which demands deep verification, substantive testing, and full validation of your sustainability claims?
🚀 What You’ll Learn in This Episode:
✔ The key procedural differences between Limited and Reasonable Assurance.
✔ Real-world examples of how auditors test sustainability data under each level of assurance.
✔ When and why a company might transition from Limited to Reasonable Assurance.
✔ The types of tests and verification methods unique to each approach.
✔ How upcoming regulatory shifts (CSRD, ISSA 5000, ESRS) will impact assurance requirements.
If you work in sustainability, finance, or auditing, this episode will give you a clear roadmap for navigating ESG assurance and ensuring credibility in sustainability reporting.
💡 Join the conversation! Subscribe for more deep dives into sustainability assurance, and let’s uncover the truth behind corporate sustainability reporting.
📍 Because sustainability assurance isn’t just a formality—it’s the foundation of corporate accountability.
show less
🎙️In this premiere episode of The Untold, we dive straight into one of the most critical topics in sustainability auditing: Limited vs. Reasonable Assurance.With sustainability reporting under increasing scrutiny, companies are required to verify their ESG data—but not all assurance is the same.
Should you go for Limited Assurance, which relies on high-level checks and analytical reviews? Or do you need Reasonable Assurance, which demands deep verification, substantive testing, and full validation of your sustainability claims?
🚀 What You’ll Learn in This Episode:
✔ The key procedural differences between Limited and Reasonable Assurance.
✔ Real-world examples of how auditors test sustainability data under each level of assurance.
✔ When and why a company might transition from Limited to Reasonable Assurance.
✔ The types of tests and verification methods unique to each approach.
✔ How upcoming regulatory shifts (CSRD, ISSA 5000, ESRS) will impact assurance requirements.
If you work in sustainability, finance, or auditing, this episode will give you a clear roadmap for navigating ESG assurance and ensuring credibility in sustainability reporting.
💡 Join the conversation! Subscribe for more deep dives into sustainability assurance, and let’s uncover the truth behind corporate sustainability reporting.
📍 Because sustainability assurance isn’t just a formality—it’s the foundation of corporate accountability.
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