Independent Sustainability Assurance

Sustainability assurance you can stand behind

Your sustainability information may be used by investors, customers, lenders, employees, regulators, business partners and other stakeholders to make decisions.

Independent assurance should give them greater confidence in that information and give your organisation confidence that the assurance process has been rigorous, proportionate and professionally controlled.

FBRH provides independent sustainability assurance using an ISSA 5000 methodology, supported by strong quality management, ethics and independence controls and our secure Assurance Platform.

Evidence. Judgement. Review. Confidence.

Why organisations choose FBRH for sustainability assurance

Sustainability specialists

Sustainability reporting is our field.

FBRH combines more than two decades of sustainability experience with specialist knowledge of sustainability reporting, the GRI Standards and independent sustainability assurance.

This means we understand not only assurance requirements, but also the sustainability information, reporting principles, materiality considerations and value chain context behind the information being assured.

A controlled international assurance methodology

FBRH sustainability assurance engagements are performed using a controlled methodology based on ISSA 5000, General Requirements for Sustainability Assurance Engagements.

Our assurance activities are supported by assurance specific quality management arrangements based on ISQM 1 and ethics and independence controls incorporating applicable IESSA requirements.

A transparent evidence process

Our secure Assurance Platform provides a structured and traceable process from evidence request through findings, responses, practitioner evaluation and review to the final assurance conclusion.

Professional judgement remains human

Technology and AI can support our assurance practitioners, but they do not replace professional judgement, professional scepticism or practitioner responsibility.

Assurance judgements and conclusions remain the responsibility of appropriately competent human practitioners.

We know our limits

FBRH assesses the competence and resources required before accepting an assurance engagement.

Where specialist expertise is necessary, appropriately competent external practitioners or specialists can be used within FBRH’s quality, ethics, independence and confidentiality controls.

We do not undertake work outside our available competence and resources simply to win an engagement.

What sustainability information can be assured?

The scope of an assurance engagement depends on your reporting requirements, the sustainability information concerned, the applicable criteria and the intended level of assurance.

Depending on the engagement, assurance may relate to selected sustainability disclosures, metrics, statements or other defined sustainability information.

Assurance procedures may consider matters such as:

• sustainability information within the agreed assurance scope
• source evidence and supporting documentation
• processes used to prepare the information
• methodologies, definitions and calculation approaches
• selected sustainability data and disclosures
• consistency between reported information and supporting evidence
• relevant systems and controls
• significant judgements made in preparing sustainability information

The precise scope, criteria and level of assurance are agreed before the engagement is accepted.

Assurance of GRI sustainability information

FBRH has extensive experience with the GRI Standards through both professional training and sustainability assurance.

We undertake independent assurance engagements involving sustainability information prepared using the GRI Standards, subject to the proposed engagement meeting FBRH’s acceptance, competence, ethics and independence requirements.

Depending on the agreed engagement, the subject matter may include selected GRI disclosures, sustainability metrics or other sustainability information.

Our role as assurance provider is independent. Management remains responsible for preparing the sustainability information and for the underlying systems, processes, controls and evidence supporting it.

What working with FBRH looks like

We aim to make the assurance process rigorous without making it unnecessarily complicated.

At the beginning of the engagement, we agree the sustainability information to be assured, applicable criteria, level of assurance, timetable, responsibilities and evidence requirements.

Evidence is then managed systematically through the FBRH Assurance Platform.

Where questions or findings arise, they can be recorded and traced. Your team can respond and provide additional evidence, while our practitioners document their evaluation and resolution.

This provides a structured evidence trail throughout the engagement and helps both FBRH and the reporting organisation understand what information has been requested, what remains outstanding and how matters identified during the assurance process are progressing.

At the end of the engagement, the assurance conclusion is reached through professional evaluation of the evidence obtained, not simply through completing a checklist.

A structured sustainability assurance process

1. Acceptance and independence

Before accepting an engagement, FBRH considers the proposed scope, applicable criteria, engagement preconditions, ethics and independence, competence and resources, and whether appropriate evidence is expected to be available.

2. Planning

We develop an assurance approach appropriate to the sustainability information, applicable criteria, level of assurance and circumstances of the engagement.

3. Evidence

Relevant evidence is requested, obtained and evaluated through a controlled process.

4. Testing and evaluation

Assurance procedures are performed in accordance with the engagement plan and applicable professional requirements.

The nature and extent of those procedures depend on the individual engagement rather than a standard checklist.

5. Findings and responses

Where matters require clarification or additional evidence, they are raised with the reporting organisation.

Responses and additional evidence are evaluated by the assurance practitioner.

6. Professional judgement and review

Evidence, findings and significant professional judgements are evaluated and reviewed before the engagement conclusion is reached.

7. Assurance conclusion and report

The independent assurance report communicates the conclusion reached in accordance with the applicable professional requirements and agreed engagement scope.

Independence is fundamental

The value of sustainability assurance depends on the independence of the assurance practitioner.

FBRH is structured to protect the independence of its assurance work.

We maintain assurance specific ethics and independence controls incorporating applicable requirements of the International Ethics Standards for Sustainability Assurance, including International Independence Standards (IESSA).

Potential threats to independence are considered before an engagement is accepted and, where relevant, reassessed throughout the engagement.

FBRH also maintains a clear distinction between professional sustainability training and independent sustainability assurance.

We do not provide sustainability advisory services that could compromise the independence of our assurance activities.

Secure Assurance Platform

FBRH’s sustainability assurance methodology is supported by our proprietary secure Assurance Platform.

The Platform provides a structured environment for managing:

• evidence requests
• supporting documentation
• assurance findings
• client responses
• additional evidence
• practitioner evaluations
• review
• engagement documentation

This creates a traceable engagement record from evidence request through evaluation and resolution to the assurance conclusion.

Technology and AI may support elements of this process, but they do not make assurance conclusions.

Professional judgement remains with the assurance practitioner.

Assurance quality you can examine

Independent assurance requires more than a methodology. It requires a system designed to support quality throughout the engagement.

FBRH’s corporate quality foundation is its ISO 9001 certified Quality Management System.

This is supplemented by an Assurance Quality Management Framework based on ISQM 1, together with assurance specific arrangements covering ethics and independence, engagement acceptance, competence, resources, engagement performance, consultation, review, monitoring and continual improvement.

Where an Engagement Quality Review is required, the relevant requirements of ISQM 2 apply.

See how FBRH manages sustainability assurance quality →

Sustainability assurance experience

FBRH has undertaken sustainability assurance work for organisations across different sectors and international markets.

Our assurance experience includes organisations in banking and financial services, manufacturing, property, food and other sectors.

FBRH’s wider sustainability experience extends over more than two decades and includes working with international organisations and businesses on sustainability reporting and professional capability development.

Where confidentiality and client permissions allow, relevant experience can be provided during proposals, tenders and supplier due diligence.

What you receive

The principal output of an assurance engagement is an independent assurance report prepared in accordance with the applicable professional requirements and agreed engagement scope.

During the engagement, FBRH also operates a structured process for managing evidence requests, findings, responses, additional evidence and resolution.

The assurance engagement does not replace management’s responsibility for preparing the sustainability information or maintaining the systems, processes, controls and evidence supporting that information.

Considering sustainability assurance?

If your organisation is considering independent sustainability assurance, some of the first questions are:

• What sustainability information should be within the assurance scope?
• Which reporting criteria apply?
• What level of assurance is required?
• Is appropriate supporting evidence available?
• Are responsibilities for preparing and approving the information clear?
• Can significant sustainability claims and data be traced to appropriate evidence?
• What is your reporting and assurance timetable?

FBRH can discuss your proposed assurance requirements and explain the information normally required for us to determine whether an engagement can be accepted.

An initial discussion does not constitute sustainability advisory services or compromise FBRH’s independence.

Frequently Asked Questions

What is sustainability assurance?

Sustainability assurance is an independent assurance engagement over sustainability information in which a practitioner obtains evidence and expresses a conclusion designed to increase the confidence of intended users in that information.

Which sustainability assurance standard does FBRH use?

FBRH sustainability assurance engagements use a controlled methodology based on ISSA 5000, General Requirements for Sustainability Assurance Engagements, together with applicable ethical, independence, quality management, legal, regulatory and engagement requirements.

Does FBRH assure GRI sustainability reports?

FBRH undertakes independent assurance engagements involving sustainability information prepared using the GRI Standards, subject to the proposed engagement meeting FBRH’s acceptance, competence, ethics and independence requirements.

Can FBRH assure selected sustainability information rather than an entire report?

Potentially, yes. The subject matter and scope of an assurance engagement are defined before acceptance and must meet applicable professional requirements. An engagement may therefore relate to defined sustainability information rather than necessarily every item contained within a sustainability report.

What is ISSA 5000?

ISSA 5000, General Requirements for Sustainability Assurance Engagements, is the international standard specifically developed for assurance engagements over sustainability information.

How does FBRH protect independence?

FBRH applies assurance specific ethics and independence controls incorporating applicable IESSA requirements.

Independence is considered before engagement acceptance and, where relevant, reassessed throughout the engagement as circumstances change.

Does FBRH provide sustainability consulting?

FBRH does not provide sustainability advisory services that could compromise the independence of its assurance activities.

Professional sustainability training is maintained separately from independent sustainability assurance.

Does FBRH use AI in sustainability assurance?

Technology and AI may support aspects of FBRH’s controlled assurance process.

They do not replace practitioner responsibility, professional judgement or professional scepticism. Assurance judgements and conclusions remain the responsibility of appropriately competent human practitioners.

What is the FBRH Assurance Platform?

The FBRH Assurance Platform is a secure proprietary system supporting the controlled management of evidence, findings, client responses, practitioner evaluations, review and engagement documentation.

How do we request a sustainability assurance proposal?

Contact FBRH with information about your organisation, reporting framework, reporting period, proposed sustainability information, preferred timetable and intended assurance scope.

We will review the proposed engagement and applicable acceptance and independence requirements before confirming whether FBRH can undertake the engagement.

Discuss your sustainability assurance requirements

Choosing an assurance provider is ultimately about confidence.

Confidence in their independence. Confidence in their competence. Confidence in their methodology. Confidence in how they evaluate evidence and exercise professional judgement.

If your organisation is preparing sustainability information and considering independent assurance, speak with FBRH about your proposed scope, criteria, timetable and assurance requirements.

Important information

Information on this page is provided for general information about FBRH’s sustainability assurance services and does not constitute professional advice or an assurance conclusion.

Acceptance of any assurance engagement is subject to FBRH’s engagement acceptance, ethics, independence, competence, resource and other applicable requirements and to agreed terms of engagement.

The reporting organisation remains responsible for the preparation of its sustainability information and for the underlying systems, processes, controls and evidence supporting that information.