{"id":35568,"date":"2025-12-17T16:19:03","date_gmt":"2025-12-17T15:19:03","guid":{"rendered":"https:\/\/www.pkf-attest.es\/services\/audit-assurance\/audit\/sustainability-report-verification\/"},"modified":"2026-07-13T09:55:58","modified_gmt":"2026-07-13T07:55:58","slug":"sustainability-report-verification","status":"publish","type":"page","link":"https:\/\/www.pkf-attest.es\/en\/services\/audit-assurance\/audit\/sustainability-report-verification\/","title":{"rendered":"Verification of sustainability reports"},"content":{"rendered":"
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\r\n\t\t\t\tVerification of sustainability reports\t\t\t\r\n\t\t\t<\/h1>\r\n\t\t\t\r\n\r\n\t\t\t\t\t\r\n\t<\/div>\r\n<\/div>\r\n\n\n\n
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PKF Attest Auditors<\/p>\n\n\n\n

Verification of Sustainability Reports GRI | CSRD | ESG<\/h2>\n\n\n\n
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Verification is an essential process to ensure that sustainability reports contain information that is relevant to stakeholders, complete, reliable, neutral, and understandable. This verification practice reinforces corporate transparency and increases stakeholder confidence in the environmental, social, and economic management of organizations.<\/p>\n\n\n\n

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Do you need a Sustainability Report Verification Service?<\/strong><\/h2>\n\n\n\n
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At PKF Attest, we offer an independent verification service for sustainability reports (ESG), carried out by accredited experts. Our goal is to validate the accuracy of the data and verify that the report complies with the most demanding international reporting standards, such as the ESRS (European Sustainability Reporting Standards) and the GRI (Global Reporting Initiative) Standards.<\/p>\n\n\n\n

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Sustainability verification reports<\/strong> we offer<\/h2>\n\n\n\n

Verification standards we use: ISAE 3000 \u2013 ISAE 5000 \u2013 ISAE 3410<\/h3>\n\n\n\n
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Verification reports on corporate sustainability reports prepared based on ESRS, GRI, Global Compact, etc. standards.<\/p>\n<\/div>\n<\/div>\n\n\n\n

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SPO (Second Party Opinion): Verification reports on a sustainable financing framework.<\/p>\n<\/div>\n<\/div>\n\n\n\n

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Verification reports on monitoring reports derived from transparency commitments made in sustainable financing frameworks (green, social, or linked to sustainability).<\/p>\n<\/div>\n<\/div>\n\n\n\n

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Post-issuance verification reports.<\/p>\n<\/div>\n<\/div>\n\n\n\n

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Carbon footprint verification reports.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

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Team of auditors registered with the ROAC<\/h2>\n\n\n\n
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We have auditors registered with the ROAC who specialize in verifying sustainability information (ESG) prepared in accordance with European CSRD regulations and ESRS standards, GRI standards, and others.<\/p>\n\n\n\n


Our team combines expertise in financial auditing and sustainability to ensure the reliability, traceability, and transparency of the reported data. We apply internationally recognized assurance methodologies (ISAE 3000, ISSA 5000) and comply with the highest standards of independence, technical rigor, and professional ethics, offering valid reports that are recognized by the competent authorities.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

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Sustainable economic development <\/strong><\/h3>\n\n\n\n

Leadership and commitment to corporate sustainability<\/p>\n<\/div><\/div>\n\n\n\n

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Sustainability Report Verification Process<\/h2>\n\n\n\n

GRI | CSRD | ESG<\/p>\n\n\n\n

What is the ISAE 3000 sustainability report verification process like?<\/h3>\n\n\n
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\r\n Acceptance and continuation of the assignment <\/div>\r\n <\/div>\r\n
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Before starting work, the verifier must ensure that:<\/p>\n

\u00b7 The assignment is appropriate (there is a verifiable “object” and appropriate criteria).<\/p>\n

\u00b7 The customer understands their responsibilities, especially:<\/p>\n

o Preparation of information.<\/p>\n

o Internal controls.<\/p>\n

o Access to information\/evidence.<\/p>\n

\u00b7 The requirements of ethics, independence, and competence are met.<\/p>\n

\u00b7 The work can be performed to an adequate standard of quality.<\/p>\n

It is formalized by means of a letter of engagement.<\/p> <\/div>\r\n <\/div>\r\n

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\r\n Planning the assignment <\/div>\r\n <\/div>\r\n
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It involves designing an effective verification approach:<\/p>\n

\u00b7 Understand the object being verified (e.g., non-financial indicators, processes, controls).<\/p>\n

\u00b7 Understand the criteria used (standards, methodologies, policies).<\/p>\n

\u00b7 Identify stakeholders and the intended use of the report.<\/p>\n

\u00b7 Assess materiality (what is significant for the conclusion).<\/p>\n

\u00b7 Determine the level of assurance:<\/p>\n

or \u2714 Reasonable<\/p>\n

or \u2714 Limited<\/p>\n

\u00b7 Assess risks of material misstatement.<\/p>\n

\u00b7 Establish strategy and work plan (procedures and resources).<\/p> <\/div>\r\n <\/div>\r\n

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\r\n Evaluation of the internal control system and the information preparation process <\/div>\r\n <\/div>\r\n
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The verifier analyzes how the entity generates the information:<\/p>\n

\u00b7 Review of the design and, if relevant, the effectiveness of controls.<\/p>\n

\u00b7 Understanding of systems, processes, and data sources.<\/p>\n

\u00b7 Identification of potential risks of error, omission, or manipulation.<\/p>\n

This stage determines the nature, scope, and timing of subsequent proceedings.<\/p> <\/div>\r\n <\/div>\r\n

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\r\n Obtaining evidence <\/div>\r\n <\/div>\r\n
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Here, verification procedures are performed to obtain sufficient and appropriate evidence to support the conclusion.<\/p>\n

It may include:<\/p>\n

\u00b7 Inspection of documents and records.<\/p>\n

\u00b7 Analytical review.<\/p>\n

\u00b7 Re-execution of calculations or processes.<\/p>\n

\u00b7 External confirmations, if applicable.<\/p>\n

\u00b7 Interviews with managers and technicians.<\/p>\n

\u00b7 Process observation.<\/p>\n

\u00b7 Data detail testing.<\/p>\n

\u00b7 Comparisons with criteria, standards, or methodologies.<\/p>\n

The extension depends on the type of insurance (limited or reasonable).<\/p> <\/div>\r\n <\/div>\r\n

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\r\n Formulation of the conclusion <\/div>\r\n <\/div>\r\n
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The auditor evaluates all evidence and determines whether:<\/p>\n

\u00b7 The information is free from material inaccuracies with respect to the criteria.<\/p>\n

\u00b7 The identified risks are adequately addressed.<\/p>\n

\u00b7 The evidence is sufficient to support the conclusion.<\/p>\n

Includes:<\/p>\n

\u00b7 Resolve inconsistencies.<\/p>\n

\u00b7 Evaluate detected inaccuracies.<\/p>\n

\u00b7 Assess whether limitations in scope persist.<\/p> <\/div>\r\n <\/div>\r\n

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\r\n Preparation and issuance of the report <\/div>\r\n <\/div>\r\n
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The verification report in accordance with ISAE 3000 must contain:<\/p>\n

\u00b7 Title, indicating independence.<\/p>\n

\u00b7 Recipients.<\/p>\n

\u00b7 Purpose and criteria of the assignment.<\/p>\n

\u00b7 Level of assurance (reasonable or limited).<\/p>\n

\u00b7 Description of the work performed.<\/p>\n

\u00b7 Professional conclusion (positive or negative depending on the level of certainty).<\/p>\n

\u00b7 Restrictions, limitations, or emphasis, if applicable.<\/p>\n

\u00b7 Signature, date, and details of the verifier.<\/p> <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\n\n\n

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When does a company need to verify a sustainability report?<\/h3>\n\n\n\n

When you want to show your genuine commitment to transparency, accountability, and sustainable management. It’s not just about fulfilling an obligation, but about strengthening credibility and trust with customers, investors, employees, and society.<\/p>\n\n\n\n

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Increase credibility and trust<\/strong><\/p>\n<\/div><\/div>\n\n\n\n

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A report validated by an independent third party strengthens corporate reputation and builds trust among stakeholders.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

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Comply with international regulations and standards<\/strong><\/p>\n<\/div><\/div>\n\n\n\n

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More and more legislation\u2014such as the European Union’s CSRD Directive\u2014requires sustainability reports to be verified by an accredited provider.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

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Improve internal management and data quality<\/strong><\/p>\n<\/div><\/div>\n\n\n\n

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The verification process allows inconsistencies to be detected and ESG information collection and control systems to be improved.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

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Improve reputation and competitiveness<\/strong><\/p>\n<\/div><\/div>\n\n\n\n

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Companies with external verification tend to be more attractive to investors, sustainable funds, and customers committed to responsible development.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

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Facilitating access to sustainable financing<\/strong><\/p>\n<\/div><\/div>\n\n\n\n

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Companies with external verification are more attractive to investors, sustainable funds, and customers committed to responsible development.<\/p>\n\n\n\n

See Sustainable Finance services<\/a><\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

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PKF Attest Blog: Reports, News, Documents<\/h2>\n\n\n\n
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\r\n Carbon Footprint: From Measurement to a Real Decarbonization Plan<\/a>\r\n <\/h4>\r\n
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\r\n Materiality analysis: The first step in your ESG strategy<\/a>\r\n <\/h4>\r\n
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\r\n New regulatory landscape in sustainability: less regulatory burden, more strategic opportunity<\/a>\r\n <\/h4>\r\n
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\r\n Calculating Carbon Footprint: New obligation for companies in Spain<\/a>\r\n <\/h4>\r\n
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\r\n PKF Attest: External reviewer of European Green Bonds and adherent to the ICMA Principles.<\/a>\r\n <\/h4>\r\n
\r\n Read more<\/a>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n
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\r\n The Zaintza Herri Lab project: Local innovation that triumphs internationally<\/a>\r\n <\/h4>\r\n
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Other environmental services<\/h2>\n\n\n\n
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GRI Standards<\/h4>\n<\/div><\/div>\n\n\n\n
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Sustainable Finance<\/a><\/p>\n<\/div><\/div>\n\n\n\n

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ESG Consulting<\/a><\/h4>\n<\/div><\/div>\n\n\n\n
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MideNet<\/a><\/p>\n<\/div><\/div>\n\n\n\n

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Contact<\/h2>\n\n\n