Where can Speeki deliver its Speeki Guardian™ | Assurance for Sustainability Reports solution?
Speeki Guardian™ | Assurance for Sustainability Reports helps ensure your sustainability disclosures meet the requirements of standards like CSRD and ESRS, IFRS (S1 and S2), GRI and others.
While we are a global company (based in Paris, France), the authorities behind each reporting standard set their own rules on who can provide assurance. For example, with CSRD – ESRS implementation is happening locally across Europe and many rules are still being finalised.
Speeki is an independent assurance service provider of sustainability reports
As an IASP of sustainability reporting, we are not a financial or statutory auditor. Speeki is a sustainability auditor. Where local regulations require a financial or statutory auditor to conduct the sustainability assurance, Speeki cannot perform this work.
However, we can support with pre-assurance services, including assurance readiness, training and internal audits of your sustainability reporting – at any location.
The list of countries allowing IASPs is changing quickly as new regulations are introduced. Reach out to us with your details and we’ll double check and confirm what applies to your situation.
Some key locations and standards where we can currently provide support
European Sustainability Reporting Standards (ESRS) under CSRD
Independent service providers like Speeki may be permitted to provide assurance under CSRD and the ESRS. However, this depends on how each country has transposed the CSRD into local law and whether additional rules have been set for assurance providers. The list of eligible countries is changing, so contact us to confirm.
IFRS Sustainability Disclosure Standards (IFRS S1 & S2)
In general, Speeki can provide assurance on IFRS S1 and S2. However, each country may develop its own standards based on these frameworks, sometimes with adjustments. Contact us so we can check and confirm the requirements in your country.
Global Reporting Initiative (GRI)
Our assurance services cover GRI. We support sustainability disclosures across industries and help ensure alignment with this globally recognised reporting standard.
Where we can help is a moving target – here’s some guidance
The CSRD supports a broader choice of independent assurance service providers for sustainability reporting, extending beyond statutory auditors. It aims to give companies more flexibility to choose the provider that best meets their needs, including non-statutory options like independent assurance services. EU Member States are encouraged to accredit these providers, taking into account Regulation (EC) No 765/2008, which outlines requirements for accreditation and market surveillance.
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Approved countries
There are many countries where independent providers like Speeki are permitted and can begin work.
Approved with additional registration
Some EU countries require registration which Speeki is currently completing.
Approved with training requirements
Some countries (like France and Spain) allow independent providers but require auditor training, which Speeki is completing.
Unclear or not allowed
Some countries (like Ireland) only allow statutory auditors, so Speeki cannot support assurance there at present.