A focus on Environmental Social Governance (ESG) performance is rapidly changing how capital is raised, distributed and regulated. Assurance of non-financial reporting is set to play a significant role in how green finance is accessed.
Thanks to the linking of capital to environmental and social Key Performance Indicators (KPIs), instruments such as sustainability-linked bonds and loans are growing rapidly across global financial markets. With regulations in some countries now requiring direct evidence that sustainability performances have been integrated into investment decisions, green finance is no longer simply good practice, it is becoming the norm.
To ensure that the sustainability information shared with investors is reliable, accurate and unbiased, independent assurance is an integral requirement of many new loan issuances.
ERM CVS offers independent assurance of specific KPIs and selected data linked to sustainability loans. Our robust assurance process helps organizations meet and fulfill their finance conditions and makes it easier for credit to be accessed in the future.
As well as the financial benefits of green finance, companies that link their sustainability performance to financial performance also signal their commitment to sustainable growth to customers, suppliers and employees. This provides a competitive edge in a commercial context where companies are increasingly being measured against their willingness to deliver on sustainability, as well as financially.
ERM CVS supports organizations by providing independent assurance of:
- ESG metrics and KPIs
- Performance against ESG goals and commitments
- Sustainability Performance Targets (SPTs)
- Metrics for Sustainability Linked Loans (SLL Assurance)
- Metrics for Sustainability Linked Bonds
- Performance for Green Bonds