Reasonable Assurance
Reasonable assurance is the highest level of independent verification, providing high confidence that reported greenhouse gas emissions are free from material misstatement, involving extensive testing and evidence gathering.
What is Reasonable Assurance?
Reasonable assurance is equivalent to the level of assurance provided in a financial audit. The verifier performs detailed testing of underlying data, processes, and controls, and expresses a positive opinion: “In our opinion, the emissions are fairly stated in all material respects.” Reasonable assurance is more expensive and time-consuming than limited assurance but provides substantially greater credibility. The CSRD plans to move from limited to reasonable assurance over time.
Practical Examples
A FTSE 100 company achieves reasonable assurance over its full GHG inventory, matching the rigour of its financial audit.
A company transitioning from limited to reasonable assurance strengthens its internal controls over emissions data collection and calculation.
How Climatise Helps
Climatise’s robust data management, calculation engine, and audit trail support the more rigorous evidence requirements of reasonable assurance engagements.
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