Claim Explorer · reviewed example · Assurance claim
Independently verified Dictionary termSustainability ReportThe periodic public account of an organisation's sustainability performance — from voluntary brochure to regulated disclosure document.Read the full definition
This page shows the EU-level EmpCo assessment. EU-27 country research keeps national implementation and unresolved country questions separate.
Market comparison
How this claim is typically treated
1 of 1 active market with a published assessment
| Market | Typical treatment | Legal basis | What is required |
|---|---|---|---|
| European UnionEU | Conditional | A direct source link has not yet been added for this assessment. View legal reasoningCSRD assurance provisions (limited level kept post-Omnibus) | State Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition level (limited ≠ reasonable), standard, scope of opinion |
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Review this claimEvidence context
Standards and schemes relevant to this claim
These relationships are conditional. A listed standard does not automatically prove every use of the claim.
Relationship review basis
Standards review 02 · source-linked relationship review · 24 August 2026
Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
Delegated Regulation (EU) 2023/2772 (Set 1) + simplified ESRS delegated act (adopted 2026-07-03)GRI StandardsReporting standard · Provides evidence relevant toDisclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
GRI Universal Standards 2021; GRI 101:2024; GRI 102:2025 + GRI 103:2025IFRS S1 & S2 (ISSB)Reporting standard · Provides evidence relevant toDisclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
IFRS S1 & S2 (2023) + Amendments to Greenhouse Gas Emissions Disclosures (IFRS S2, Dec 2025)ISAE 3000 (Revised)Assurance standard · Provides evidence relevant toGoverns the assurance engagement whose statement supports the claim; not itself a performance standard.
ISAE 3000 (Revised)ISSA 5000Assurance standard · Provides evidence relevant toGoverns the assurance engagement whose statement supports the claim; not itself a performance standard.
ISSA 5000 — General Requirements for Sustainability Assurance EngagementsVSME StandardReporting standard · Provides evidence relevant toDisclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
VSME (EFRAG, 2024-12-17); Commission Recommendation (EU) 2025/1710