Sustainability Assurance

Comprehensive assurance support on your sustainability journey

We support you across all assurance needs, from initial audit readiness to limited and reasonable assurance, covering mandatory and non-mandatory reporting. BDO’s services are tailored to meet your specific requirements, whether for public disclosure or internal governance.

Our team of industry professionals and ESG and sustainability specialists ensure you receive the right level of targeted customisation to support your needs.

Build trust through transparent and accurate reporting

We understand the critical importance of sustainability in today's business landscape. Our sustainability assurance services are designed to help you build trust and credibility with your stakeholders through transparent and accurate reporting.

  • Comprehensive assurance services: Including sustainability reporting, climate-related financial disclosures, and greenhouse gas emissions reporting.
  • Multidisciplinary team: Combining deep technical knowledge with advanced technology
  • High-quality, independent insights: Helping you navigate the evolving regulatory landscape and supporting your sustainability goals.

Why choose BDO for sustainability assurance?

BDO stands out as a professional and experienced assurance provider, uniquely positioned to help clients navigate the complexities of sustainability reporting. With a proven track record in delivering high-quality assurance services, we are committed to supporting our clients in achieving effective and efficient disclosures.

Our expertise

  • Extensive experience: We’ve partnered with a wide range of clients across various industries, delivering tailored solutions that address their unique sustainability challenges.
  • Advanced technology: Leveraging cutting-edge technology, we enhance the accuracy and efficiency of our assurance services, ensuring you receive the most reliable and up-to-date insights.
  • Regulatory compliance: We monitor the latest regulatory developments and industry standards, ensuring your sustainability reports are fully compliant and help you meet emerging requirements.
  • Holistic approach: By considering every aspect of your business, we take a comprehensive view in applying our sustainability assurance. This allows us to identify potential risks and opportunities, providing you with actionable recommendations that drive positive change.

Types of sustainability assurance

Our assurance engagements follow a structured process to ensure your sustainability efforts are on point. We provide both limited and reasonable assurance, adhering to recognised standards like the International Standard on Sustainability Assurance (ISSA), the International Standard on Assurance Engagements (ISAE), the Australian Standard on Assurance Engagements (ASAE) 3000 series and the International Standard ISSA 5000 General Requirements for Sustainability Assurance Engagements.

Here's how we do it:

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Design assessment

We evaluate the design of your sustainability reporting processes and controls to ensure they are well-structured and meet reporting requirements.

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Implementation assessment

We review how these processes and controls are integrated into your operations to confirm they are effectively implemented.

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Operating effectiveness assessment

We test the controls to ensure they function as intended over a specified period.

Assurance timeline for mandatory reporting

The timeline for introducing limited and reasonable assurance over the climate information required by AASB S2 Client-related Disclosures under the Corporations Act 2001 (the Act) is outlined in ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporation Act 2001. 

According to the Act, the auditor of a company’s financial report also provides assurance over the mandatory climate information in an annual report.  The table below shows the phased introduction of this assurance for three groups of entities with earlier assurance allowed.

Years commencing

Year 1*

Year 2

Year 3

Year 4**

Year 5

Year 6

Group 1  

1/1/25 to 30/6/26 

1/7/26 to 30/06/27 

1/7/27 to 30/06/28 

1/7/28 to 30/6/29 

1/7/29 to 30/6/30 

1/7/30 to 30/6/31 

Group 2 

1/7/26 to 30/6/27 

1/7/27 to 30/6/28 

1/7/28 to 30/6/29 

1/7/29 to 30/6/30 

1/7/30 to 30/6/31 

1/7/31 to 30/6/32 

Group 3 

1/7/27 to 30/6/28 

1/7/28 to 30/6/29 

1/7/29 to 30/6/30 

1/7/30 to 30/6/31 

1/7/31 to 30/6/32 

1/7/32 to 30/6/33 

Governance 

Limited

Limited 

Limited 

Reasonable 

Reasonable 

Reasonable 

Strategy – Risks and Opportunities *** 

Limited**** 

Limited 

Limited 

Reasonable 

Reasonable 

Reasonable 

Climate Resilience Assessments/ Scenario Analysis 

None 

Limited 

Limited 

Reasonable 

Reasonable 

Reasonable 

Transition Plans 

None 

Limited 

Limited 

Reasonable 

Reasonable 

Reasonable 

Risk Management 

None

Limited 

Limited 

Reasonable 

Reasonable 

Reasonable 

Scope 1 and 2 Emissions 

Limited

Limited

Limited

Reasonable 

Reasonable 

Reasonable 

Scope 3 Emissions 

N/A 

Limited

Limited

Reasonable 

Reasonable 

Reasonable 

Climate-related Metrics and Targets 

None 

Limited 

Limited 

Reasonable 

Reasonable 

Reasonable 

*  Group 1 entities with years commencing 1 January to 30 June will be subject to the Year 1 provisions twice (e.g. years commencing 1/1/25 and 1/1/26). Reporting of Scope 3 emissions is required for years commencing 1/1/26 to 30/6/26 for these Group 1 entities.
** Years commencing from 1/7/30 to 30/6/31 for Group 3 entities. From that time reasonable assurance is required by the Act for all mandatory climate disclosures. 
*** The phasing for assurance on statements that there are no material climate-related risks and opportunities would be the same as for ‘Strategy – Risks and Opportunities’. 
**** Only subparagraphs 9(a), 10(a) and 10(b) of AASB S2.

Contact us

Contact our team to discuss your needs using the request for service form. 
Alternatively, call 1300 138 991 to speak with an adviser in your nearest BDO office.

Meet our team

Ashleigh Woodley smiles at the camera

Ashleigh Woodley

Partner, Audit & Assurance
Partner, IFRS & Corporate Reporting
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