Assurance Standards
Engagement Types
We provide two distinct levels of assurance: Limited Assurance and Reasonable Assurance. Limited Assurance is designed for high-level reporting, while Reasonable Assurance provides a more rigorous evaluation of sustainability data integrity and compliance.
AA1000AS Framework
Our engagements strictly adhere to the International Auditing Standards Board's AA1000AS. This framework ensures that our assurance reports meet the highest international standards for professional independence, impartiality, and technical credibility.
Scope 3 Verification
For Scope 3 GHG inventories, we apply rigorous verification processes to ensure data accuracy and reliability. This is critical for meeting HKEX and IFRS S2 disclosure requirements, providing stakeholders with confidence in your environmental performance.
ESG360 is a Hong Kong-based sustainability advisory and assurance firm. Our services are subject to applicable professional requirements, eligibility, and engagement acceptance. We maintain strict conflict-of-interest controls to ensure professional independence.
Verification Process
We provide independent assurance for ESG reporting and environmental data, ensuring the integrity of your sustainability disclosures through rigorous evidence review and reliability metrics.
Evidence Review
We conduct a comprehensive review of primary and secondary data, verifying the accuracy of Scope 3 GHG inventories and environmental KPIs against international standards.
Reliability Metrics
Our methodology includes a detailed assessment of reporting controls and data quality, providing independent assurance for your ESG disclosures and regulatory compliance.