AREAS OF FOCUS
AREAS OF FOCUS
Voluntary ESG assurance.
Voluntary ESG assurance.
Reliable. Transparent. Credible.
Reliable. Transparent. Credible.
Limited assurance engagements for voluntary sustainability reporting, supporting credibility, transparency and stakeholder confidence.
Limited assurance engagements for voluntary sustainability reporting, supporting credibility, transparency and stakeholder confidence.
WHAT IS VOLUNTARY ESG LIMITED ASSURANCE?
WHAT IS VOLUNTARY ESG LIMITED ASSURANCE?
Assurance for organisations that choose to go beyond voluntary reporting
Assurance for organisations that choose to go beyond voluntary reporting
Organisations that voluntarily prepare sustainability reports may also decide to obtain independent limited assurance. A voluntary assurance engagement can strengthen confidence in reported information, enhance transparency and demonstrate a commitment to high-quality sustainability reporting.
Organisations that voluntarily prepare sustainability reports may also decide to obtain independent limited assurance. A voluntary assurance engagement can strengthen confidence in reported information, enhance transparency and demonstrate a commitment to high-quality sustainability reporting.
WHY VOLUNTARY ESG ASSURANCE?
WHY VOLUNTARY ESG ASSURANCE?
What enhancing your current sustainability reporting means
in practice
What enhancing your current sustainability reporting means in practice
Stakeholder confidence
Stakeholder confidence
Reporting credibility
Reporting credibility
Continuous improvement
Continuous improvement
Competitive differentiation
Competitive differentiation
Strengthen confidence in sustainability information shared with investors, lenders, customers and other stakeholders.
Strengthen confidence in sustainability information shared with investors, lenders, customers and other stakeholders.
Demonstrate that reported ESG information has been independently reviewed against recognised assurance standards.
Demonstrate that reported ESG information has been independently reviewed against recognised assurance standards.
Identify opportunities to strengthen reporting processes, supporting evidence and internal controls for future reporting cycles.
Identify opportunities to strengthen reporting processes, supporting evidence and internal controls for future reporting cycles.
Voluntary assurance can help organisations demonstrate maturity, transparency and a strong commitment to reliable sustainability reporting.
Voluntary assurance can help organisations demonstrate maturity, transparency and a strong commitment to reliable sustainability reporting.
THE BARNS APPROACH
What to expect throughout the engagement
Every voluntary ESG limited assurance engagement is different. However, most follow a structured process designed to establish a clear understanding of the reported sustainability information, perform appropriate assurance procedures and provide an independent limited assurance conclusion.
1
Scoping & planning
2
Unterstand the reporting process
3
Evidence & assurance procedures
4
Completion & discussion
5
Findings & assurance report
This service is intended for organisations that voluntarily seek independent limited assurance over sustainability information. Statutory assurance engagements required under applicable regulation are outside the scope of this service.
THE BARNS APPROACH
What to expect throughout the engagement
Every voluntary ESG limited assurance engagement is different. However, most follow a structured process designed to establish a clear understanding of the reported sustainability information, perform appropriate assurance procedures and provide an independent limited assurance conclusion.
1
Scoping & planning
2
Unterstand the reporting process
3
Evidence & assurance procedures
4
Completion & discussion
5
Findings & assurance report
Scoping & planning
Agree on the reporting framework, reporting period, scope of the engagement and project timeline.
This service is intended for organisations that voluntarily seek independent limited assurance over sustainability information. Statutory assurance engagements required under applicable regulation are outside the scope of this service.
Considering voluntary assurance for
your sustainability report?
Considering voluntary assurance for
your sustainability report?
Whether you're preparing a voluntary sustainability report, seeking greater credibility or considering limited assurance for the first time, BARNS supports you with an independent and practical approach.
Whether you're preparing a voluntary sustainability report, seeking greater credibility or considering limited assurance for the first time, BARNS supports you with an independent and practical approach.
Advisory and assurance for complex reporting, governance and transformation matters
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.