[KO] Does an ESG assurance opinion count as a statutory audit?

[KO] No - it is independent of the financial audit, though we often run them coordinated with the same team.

[KO] Can you assure Scope 3 data?

[KO] Yes, for the categories where data quality supports an opinion. Where it does not, we will say so explicitly.

[KO] ISAE 3000 (Revised), with criteria drawn from ISSB S1/S2, TCFD, the GHG Protocol and any sector-specific frameworks that apply.

[KO] Audit & Assurance / ESG

[KO] Limited and reasonable assurance engagements over ESG disclosures under ISAE 3000, aligned to ISSB, TCFD and the UK SDR framework.

[KO] Work With Us

[KO] Start with a two-week readiness review. We will tell you plainly whether your data can sustain an opinion.