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Sustainability Reporting Assurance Service (ESG)

What is Sustainability Report Assurance

A sustainability report (ESG report) is a comprehensive document that organizations use to communicate with stakeholders. It outlines the implementation of sustainability management tasks identified through materiality assessments, evaluates the impacts of these actions on both the company and society, and establishes new sustainability management plans.

Control Union Korea, as an AA1000AS Licensed Provider accredited by AccountAbility, offers sustainability report assurance services in accordance with the principles and standards of AccountAbility through its approved auditors (ACASP: Associate Certified Sustainability Assurance Practitioner).

Disclosure and Third-Party Assurance of Sustainability Reports

It involves disclosing a company’s environmental, social, and governance (ESG) practices to stakeholders to ensure transparency in areas such as ethical management and corporate social responsibility. Evaluation or investment institutions often request sustainability management information from companies, and as ESG-related regulations become more detailed, mandatory disclosure is increasingly enforced by laws and systems.

Companies regularly disclose ESG management performance either by including it in their periodic business reports or by publishing a separate report summarizing their sustainability management achievements. Additionally, they may report on specific ESG management issues, such as greenhouse gas (GHG) emissions, energy consumption, resource usage in environmental sections, or through dedicated reports like supply chain management reports or human rights management reports.

To ensure the reliability of disclosed sustainability reports, companies commission third-party accredited organizations with objectivity, fairness, and expertise to conduct verification and attach a verification statement. Recently, legal and institutional requirements have increasingly mandated third-party verification, such as under the European ESRS or the U.S. SEC’s requirements for GHG emissions reporting. Additionally, specific aspects of reports, including energy consumption, resource usage, and supply chain human rights impact assessments, are now often subject to mandatory third-party verification.

Assurance Process

Application Submission


– Confirm verification criteria and scope, and draft the agreement.

Plan the Assurance Engagement


– Establish verification criteria and scope, and draft the verification plan.

Desk Review


– Review compliance with AA1000 AP and reporting standards.
– Evaluate the principle of materiality and verify the clarity and completeness of the report content.
– Form a verification team to assess the compliance of the report content with the verification standards.

On-site Verification


– Verify the accuracy of the performance content in the sustainability report and the validity of the preparation process.
– Verify the corrective actions and measures requested from the document review results and ensure their final incorporation into the disclosed report.

Issuance of Assurance Statement


– Verify the corrective actions and measures requested based on the on-site verification results.
– Verify corrective actions and measures to ensure compliance with AA1000 AP and reporting standards.
– Issue an independent assurance statement for the sustainability report.

AccountAbility Principles

Assurance Standard ER

Types and Levels of AA1000AS v3 Engagement

Types and Levels of AA1000AS v3 Standard ER

Control Union Korea’s Expertise

Control Union holds the AA1000AS ACSAP (Associate Certified Sustainability Assurance Practitioner) or higher-level certification, officially recognized by AccountAbility. In accordance with internal regulations, the organization maintains its expertise in sustainability report assurance through annual refresher training and other professional development activities.

Control Union’s auditors specializing in social aspects are affiliated with SA8000 or APSCA as ASCA auditors and possess expertise in conducting SMETA audits, demonstrating strong proficiency in the social domain.

Control Union’s environmental auditors conduct verification and assessment of greenhouse gas emissions as required by the ISCC and DDC programs in the biofuel industry. They also perform verification and evaluation of environmental impact indicators, such as the HIGG Index for hazardous substances, as part of certification audits for the GRS and GOTS standards in the textile industry.

Since 2020, Control Union has been conducting verification services as a branch of its headquarters in the Netherlands. Up to 2023, it has collaborated with the Netherlands headquarters and the Malaysia branch to provide Carbon Validation and Verification Programs as well as Sustainability Assurance Services Starting in 2024, Control Union Korea has been approved as an independent Licensed Provider by AccountAbility, offering Sustainability Reporting Assurance.

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How can I help you?

Are you looking for a assurance service, or do you have any questions about it? Feel free to contact us and we will respond to your questions.

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