Claims assessment · 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
Typical treatment across 5 reviewed regimes. Every verdict below is tied to a stated legal hook.
Market comparison
How this claim is typically treated
5 reviewed markets · one comparison
| Market | Typical treatment | Legal basis | What is required |
|---|---|---|---|
| European UnionEU | Conditional | 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 |
| United KingdomUK | Conditional | View legal reasoningCMA Code | Do not imply Dictionary termAuditA systematic, independent and documented process for obtaining objective evidence and evaluating it against defined criteria to determine the extent to which requirements are fulfilled.Read the full definition -grade where limited |
| United StatesUS | Conditional | FTC Green GuidesOfficial text ↗California SB 253 — Climate Corporate Data Accountability ActOfficial text ↗ View legal reasoningFTC s.5; CA SB 253 assurance ladder context | Dictionary termAccuracyA core quality principle for emissions and sustainability data: reported values should be systematically neither over- nor understated, with uncertainty reduced as far as practicable.Read the full definition of level/scope |
| CanadaCA | Conditional | View legal reasonings.74.01(1)(a) | Truthful |
| AustraliaAU | Conditional | View legal reasoningACL; AUASB ladder under AASB S2 | State level/scope |
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Standards and schemes relevant to this claim
These relationships are conditional. A listed standard does not automatically prove every use of the claim.
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)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026GRI 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 103:2025Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026IFRS 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)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026ISAE 3000 (Revised)Assurance standard · Provides evidence relevant toGoverns the assurance engagement whose statement supports the claim; not itself a performance standard.
ISAE 3000 (Revised)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026ISSA 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 EngagementsRelationship basis: Standards review 02 · source-linked relationship review · 24 August 2026VSME 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) 2025/1710Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026