Sustainability Disclosures and Assurance Services

DNV’s Sustainability Disclosures and Assurance services provide independent third-party evaluation of ESG disclosures and sustainability reports prepared in accordance with global frameworks and regulatory requirements. The service assesses the completeness, accuracy, and reliability of reported data, as well as the appropriateness of disclosed material topics and stakeholder engagement processes. It includes limited and reasonable assurance engagements, KPI verification, materiality and gap assessments, and validation of alignment with regulations such as CSRD and SEBI. Assurance is conducted in line with international standards including ISAE 3000, ISSA 5000, and AA1000AS, and may incorporate DNV’s VeriSustain methodology. The service applies a risk-based approach to identify gaps, inconsistencies, and improvement areas, supporting regulatory compliance and the credibility of sustainability reporting across sectors.