Principles External assurance External assurance of sustainability information increases the credibility and reliability of the report for users. It goes beyond internal controls and audits to provide an external opinion. Key recommendations Engage an external independent assurance provider to supply assurance on a wide scope (the reporting process and material KPIs). Build up to a reasonable level of assurance to ensure sustainability information is of financial grade. Ensure the assurance statement is easily accessible in the report or via direct links to where it is published online. It should specify scope, boundaries, the applied standard and level, and a statement of independence. Methodology notes Focus on scope (the range of information covered) and level (the robustness of the assurance engagement process). Scores limited for companies that do not undertake a materiality assessment. Of the reports we reviewed: Apple Apple’s Environmental Progress report provides clear disclosure on external assurance, covering KPIs relating to most material issues – such as greenhouse gas emissions, energy consumption and waste production. It visibly highlights whether it assesses KPIs at a limited or reasonable level of assurance in the independent auditor’s certificates, which are easily accessible at the end of the report. Apex, Fraunhofer institute, Trinity Consultants, Ernst & Young LLP and SCS global services conducted the audits in accordance with the requirements of ISO 14064, ISO 14001 and the International Standard on Assurance Engagements (ISAE) 3000, which are essential standards for auditing in sustainability reporting. The assurance scope reflects the company’s commitment to sustainability, as does the inclusion of expert views from multiple auditing firms. Additionally, it externally assures carbon-neutral certifications for specific products – such as the Apple watch and iMac Mini – and clearly verifies and discloses total carbon emissions in accordance with international auditing standards. Being a technology company, Apple relies heavily on minerals such as copper, gold, lithium and cobalt, as well as a wide variety of Rare Earth elements. Its auditing policy includes the responsible sourcing of minerals, as outlined in a “Responsible sourcing of materials standard”. This aims to mitigate supply chain risks and challenges such as traceability, availability and regulatory barriers. In an effort to address these challenges, Apple has expanded its use of recycled gold and aluminum. % provide evidence of limited assurance 0 1 2 3 4 5 6 8 0 1 2 3 4 5 6 3 % in the Americas disclose a combination of limited and reasonable assurance for KPIs 0 1 2 3 4 5 6 1 0 1 2 3 4 5 6 9 % in APAC disclose a combination of limited and reasonable assurance for KPIs 0 1 2 3 4 5 6 1 0 1 2 3 4 5 6 0 % in EMEA disclose a combination of limited and reasonable assurance for KPIs 0 1 2 3 4 5 6 1 0 1 2 3 4 5 6 8