ASSURANCE CONCERNS THE CONFORMITY OF SUSTAINABILITY INFORMATION WITH THE REQUIREMENTS OF SPECIFIC REPORTING STANDARDS (E.G. LEGAL REGULATIONS, GRI, SASB, CDP)
Companies request ESG Assurance from RSM:
- On a voluntary basis, to increase the level of reliability of the Sustainability Report towards stakeholders and reduce the risk of self-reference
- For NFD - Non-Financial Declaration compliance with Legislative Decree 254/2016 and CSRD
- When issuing ESG financial instruments (e.g. Green Bond and Green Loan)
- From Benefit Companies for the compliance of the Impact Report to Paragraph 382 of Law No.208/2016
- From ETSs for social reporting compliance with regulations
RSM adopts an Assurance methodology according to the criteria set out in the International Standards on Assurance Engagements ISAE 3000 (revised), issued by the International Auditing and Assurance Standards Board (IAASB) for Limited Assurance engagements.
RSM Assurance offers a high value-added service for management, as it facilitates the integration of ESG teams into the business.
The ESG team is characterised by the multidisciplinary nature of the professionals involved: experts in Governance, EU Green Taxonomy, production processes, value chain, environment, human resources, diversity, legal specialists in Organisational Models 231 and human rights.