Where can Speeki deliver its Speeki Guardian™ | Assurance for Sustainability Reports solution?
Speeki Guardian™ | Assurance for Sustainability Reports is a solution for providing assurance of sustainability reports against sustainability reporting standards including CSRD, IFRS, GRI and other standards.
While we are a global company, based in Paris, France, the authorities that regulate each standard have set out some rules on who can conduct the assurance. In many cases, like CSRD - ESRS, the rules are being implemented locally across Europe and are in progress and not yet final.
Speeki is an independent assurance service provider of sustainability reports.
As an IASP of sustainability reporting, we are not a financial auditor or a statutory auditor. Speeki is a sustainability auditor. As such, where the local regulations dictate a financial or statutory accounting auditor to conduct the sustainability assurance, then Speeki is not able to provide this assurance work.
However, we are able to provide our pre-assurance support including assurance readiness, training and even an internal audit of your sustainability reporting, anywhere at any location.
The countries which allow IASP's is changing very quickly.
Some key locations and standards we know that we can assist.
European Sustainability Reporting Standards (ESRS) under CSRD
Assurance under CSRD and the ESRS standard is posisble for independent service providers like Speeki, but it deoends on how the CSRD has been transposed under local laws and what those regulators added on assurance providers. The latest country list is changing, so reach out to us to confirm.
IFRS Sustainability Disclosure Standards (IFRS S1 & S2)
Generally speaking Speeki can provide assurance on IFRS S1 & S2. However, each country is making their own standards that highly leverage these frameworks and might offer some adjustments, so let us check and validate your country, first.
Global Reporting Initiative (GRI)
Our assurance coverage includes GRI, providing comprehensive support for sustainability disclosures across industries, ensuring alignment with this highly respected and globally recognised reporting standard.
It is a constantly moving target around where we can help, but here is some guidance.
The CSRD supports a broader choice of independent assurance service providers for sustainability reporting assurance beyond statutory auditors. The CSRD aimed to offer businesses more ability for companies to use the best possible provider for their needs, including non-statutory auditor options like independent assurance services. Member States in the EU are urged to accredit independent assurance service providers, also taking in consideration the Regulation (EC) No 765/2008, which outlines accreditation requirements and market surveillance.
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Approved Countries
There are many countries where independent providers are allowed and can start working.
Approved with additional registration
A small number of EU countries have a registration system which Speeki is working through.
Approved with training requirements
Some countries like France and Spain support providers but have training requirements for auditors which Speeki is obtaining.
Unclear or not allowed
Some countries only allow statutory auditors (Like Ireland) where Speeki can not support at present.