Speeki Guardian™ | Assurance for Sustainability Reports

Why is Speeki Guardian™ the solution for CSRD, GRI and IFRS assurance?

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Your CSRD, GRI or IFRS sustainability report
took a lot of work to prepare.

Speeki Guardian™ helps ensure it's accurate, complete and free from material errors – in line with the relevant standards.

Getting assurance with Speeki Guardian™ helps detect and prevent potential gaps, greenwashing risks and misrepresentation. It’s a key part of strengthening your overall sustainability programme.

The EU’s ESRS requires limited assurance for your sustainability statement.

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What is the CSRD and ESRS reporting system?

In January 2023, the European Union adopted the Corporate Sustainability Reporting Directive (CSRD), which requires EU and non-EU companies with activities in the EU to file annual sustainability reports alongside their financial statements. These reports must be prepared in accordance with the European Sustainability Reporting Standards (ESRS).

What is required?

Together, the CSRD and ESRS require companies to:

1. Perform materiality assessments on each sustainability topic applying the double materiality principle to determine what should be reported. In line with double materiality, companies must report if information is material from a financial or an impact perspective, taking account of people and the environment.

2. Report on the material impacts, risks and opportunities (IROs) identified in the company’s own operations, those of its group and those of its upstream and downstream value chain.

3. Provide metrics and targets for material sustainability topics and connect these to their financial reports.

4. Have their sustainability disclosures audited by an independent third-party auditor before filing them with the relevant authority.

GRI, IFRS S1 and S2, TCFD, TNFD – just to name a few.

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Are all these standards requiring assurance?

Whether assurance or conformity is required depends on each standard’s requirements and your organisation’s approach to transparency. As reporting becomes more complex, more companies are choosing to adopt assurance.

Will I need to have multiple reports assured?

It depends, but the short – and likely – answer is yes. There is growing demand for assurance in the non-financial space, and that need is expected to increase in the coming years.

Assurance with Speeki Guardian™ confirms the accuracy and reliability of your sustainability reporting

  • Build trust with your stakeholders

    Establish credibility with investors and gain a competitive edge with customers and other stakeholders. Assurance brings trust to your sustainability statements.

  • Prove credible disclosures

    Show that your sustainability reporting has been independently assured and meets regulatory assurance requirements.

  • Avoid litigation, fines and reputational damage

    Strengthen your reporting practices by having your report independently assured. Reduce the risk of greenwashing allegations, regulatory fines and shareholder action.

  • Increase your competitive advantage

    Differentiate your organisation and align with global expectations. Use the Speeki Guardian™ project as a key selling point when promoting your ESG and sustainability efforts.

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Where to start sustainability report assurance with CSRD, IFRS, GRI or other standards?

  • Choose your assurance partner early in the reporting cycle. Like any provider, Speeki will need time to understand your reporting system and your broader ESG and sustainability setup.

  • Work with your assurance firm as a partner – not just a supplier of an assurance letter.

  • Reach out to Speeki now to start the conversation about Speeki Guardian™.

Start preparing now for Speeki Guardian™ assurance

Make sure your organisation is ready to obtain assurance efficiently with Speeki Guardian™. To support your preparation, we’ve created a quick guide to help you get ready and address any underlying issues in your reporting system.

A comprehensive ESG and sustainability reporting system is in place, covering all key and material areas in line with the relevant standards (e.g. CSRD)

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01

A gap analysis has been completed to confirm that your reporting system aligns with the standards or frameworks you follow

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02

The right people are in place to support the assurance project – including project managers, content experts and technology support

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03

Your sustainability reporting system is well documented and easy to review, ideally in an online format for your assurance provider

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04

Management, leadership and the Board are engaged and committed to having the sustainability report assured

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You have a clear timeline for the assurance process and understand how it connects with other reporting, including financial reporting

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Your Board or audit committee is involved and prepared to oversee the assurance provider

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Budgets and systems are in place to support the assurance engagement

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Our assurance process is well controlled, project-managed and designed around a three-year cycle

Every Speeki Guardian™ assurance project starts with a detailed review of your sustainability reporting system. We begin by assessing the scope of your reporting and determining how to approach the assurance process.

The scope of a Speeki Guardian™ project will depend on your company, your materiality assessment, the number of disclosures and the overall depth of your sustainability programme.

If your organisation is ready to begin the assurance process, we will develop an assurance plan together. Once agreed, we will launch the formal Speeki Guardian™ project.

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FAQs

  • What does the assurance process cover?

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    • Assesses your organisation’s sustainability reporting system against the standards you follow, such as ESRS, CSRD, IFRS S1 and S2, GRI, TCFD or TNFD
    • Reviews the specific areas of the reporting standard relevant to your disclosures

  • What do I get from your assurance?

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    You will receive our opinion letter that forms part of your sustainability report.

    You will also receive a detailed report with findings identifying non-conformities, observations, opportunities for improvement, best practices, and more.

  • Is this every year?

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    Yes. While your sustainability report is assured annually, our project runs throughout the year so as to not place assurance of your sustainability report on the critical path of your corporate reporting any more than it needs to.