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Verified ESG. Real Impact.

ESG Assurance

    About ESG Assurance Services

    ESG assurance provides independent confidence over an organisation’s environmental, social, and governance (ESG) disclosures, enhancing the credibility, transparency, and reliability of reported sustainability information. Through ESG assurance, organisations demonstrate accountability to investors, regulators, customers, and other stakeholders while mitigating risks associated with inaccurate reporting and greenwashing. Control Union is a trusted independent assurance provider with extensive experience in verifying ESG disclosures against internationally recognised frameworks and standards. Our ESG assurance services are designed to support organisations at different stages of ESG maturity, from initial readiness assessments to full external assurance engagements.

    Services We Offer

    Sustainability Reporting assurance in accordance with Global Reporting Initiative (GRI)

    Sustainability Reporting assurance in accordance with Global Reporting Initiative (GRI)

    The sustainability reporting has been prepared in accordance with the Global Reporting Initiative (GRI) Standards, which are internationally recognised frameworks for sustainability reporting. GRI, established in 1997, is an independent global standards organisation that supports organisations in identifying, measuring, and disclosing their impacts on material environmental, social, and governance (ESG) issues, including climate change, human rights, and corruption. The GRI Standards are widely adopted by over 10,000 organisations across more than 100 countries and are referenced by regulators, policymakers, and stock exchanges globally.
    NSRF verification (IFRS S1 and S2)

    NSRF verification (IFRS S1 and S2)

    The NSRF is Malaysia’s national framework for sustainability reporting, aligning local disclosure requirements with the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB). It aims to improve the availability of reliable, comparable, and decision-useful ESG information across sectors. The NSRF incorporates:
    IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
    IFRS S2: Climate-related Disclosures These standards form the baseline for ESG reporting in Malaysia and are expected to be complemented by other frameworks (e.g. GRI, SASB) where relevant.
    Sustainability Accounting Standards Board (SASB)

    Sustainability Accounting Standards Board (SASB)

    SASB (Sustainability Accounting Standards Board) sector-specific metrics are industry-based sustainability disclosure metrics designed to identify and measure financially material ESG issues that are most relevant to a company’s sector.
    SASB standards focus on how sustainability issues impact enterprise value, making them especially relevant for investors, management, and regulators
    Bursa Malaysia Sustainability Reporting Guideline

    Bursa Malaysia Sustainability Reporting Guideline

    Bursa Malaysia requires all listed companies to comply with mandatory sustainability reporting, in line with the 2022 update to its Sustainability Reporting Guide. From the financial year ending 31 December 2025, Main Market issuers are expected to include climate-related disclosures, three years of historical performance data, targets, and a statement confirming internal review or external assurance in their annual Sustainability Statement.

    Control Union Assurance Standard

    AA1000AS

    AA1000AS

    The sustainability reporting has been prepared in accordance with the Global Reporting Initiative (GRI) Standards, which are internationally recognised frameworks for sustainability reporting. GRI, established in 1997, is an independent global standards organisation that supports organisations in identifying, measuring, and disclosing their impacts on material environmental, social, and governance (ESG) issues, including climate change, human rights, and corruption. The GRI Standards are widely adopted by over 10,000 organisations across more than 100 countries and are referenced by regulators, policymakers, and stock exchanges globally.
    ISAE 3000

    ISAE 3000

    ISAE is an international assurance standard issued by the International Auditing and Assurance Standards Board (IAASB).
    It sets the framework for conducting assurance engagements on non-financial information, including sustainability reporting, ESG disclosures, internal controls, and compliance statements.
    ISSA 5000

    ISSA 5000

    International Standard on Sustainability Assurance is a global assurance standard issued by the International Auditing and Assurance Standards Board (IAASB) to provide a consistent and robust framework for assuring sustainability-related information.
    ISSA 5000 was developed in response to the rapid growth of sustainability reporting and the need for high-quality, globally comparable assurance over ESG and sustainability disclosures.
    SPOTT External Verification

    SPOTT External Verification

    SPOTT External Verification is an independent third-party assessment that validates a company’s SPOTT (Sustainability Policy Transparency Toolkit) disclosures and the evidence supporting its public sustainability claims. It enhances the credibility of SPOTT scores, strengthens investor and stakeholder confidence, reduces greenwashing risk, and supports continuous improvement in ESG transparency. Where disclosures fully meet SPOTT’s scoring criteria, verification may enable a company to achieve full points for the relevant indicators. Verification is conducted strictly within the agreed scope and applies only to the specific SPOTT indicators selected for assessment.
    Give it a try and find out

    Why Choose Us?

    We combine technical sustainability knowledge with on the ground experience, allowing us to assess risks and performance in a practical, realistic, and business aware manner.

    Our experience across multiple industries enables us to understand sector specific challenges and tailor our services to different operational and financing contexts.

    Our independent verification and assurance services enhance trust, enabling clients and financiers to rely on sustainability information with confidence.

    We support clients in translating sustainability commitments into measurable improvements that create long term value for both businesses and financiers.

    Why Companies Choose SPOTT External Verification

    Companies select SPOTT external verification to strengthen investor confidence, support green financing and buyer requirements, and enhance the credibility of their SPOTT rankings. It also helps organizations prepare for future regulatory developments and assurance expectations by demonstrating transparent, independently verified sustainability disclosures.

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    ESG Assurance

    ESG audits help ensure the credibility and transparency of ESG disclosures by providing independent verification, while also identifying gaps in compliance with local and international standards. They enhance investor confidence and access to capital and help organizations mitigate risks associated with greenwashing allegations through robust, reliable sustainability reporting.

    ESG icon concept in the hand for environmental, social, and governance in sustainable and ethical business on the Network connection on a green background.
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    How can we help you?

    Are you looking for a certain service, do you have any questions or do you want to apply for the certification program? Let us know. We’re glad to be of help.

    Contact us