Greenhouse Gas and other ESG assurance

Stakeholder expectations are evolving quickly and as a result of this there is a notable shift in the scope and standard of non-financial reporting designed to complement traditional financial reporting practices. Non financial reporting including greenhouse gas emissions reporting as well as wider ESG reporting driven by TCFD, GRI, SASB and Integrated Reporting is becoming commonplace.

Organisations considering their changing reporting audience must decide how to determine and disclose non financial reporting and to what degree this needs to be assured.

PwC can assist by ensuring your organisation has the appropriate controls and processes in place to measure key KPIs with accuracy and confidence.

We can also offer assurance over financial and other non financial ESG reporting disclosures, including those made in accordance with:

  • International Financial Reporting Standards (IFRS)
  • Greenhouse Gas Protocol (GHG)
  • Taskforce for Climate-related Financial Disclosures (TCFD)
  • Global Reporting Initiative (GRI)
  • Sustainability Accounting Standards Board (SASB)
  • Integrated Reporting (IR)


  • Does your organisation currently report on environmental, social and governance issues alongside its financial performance?

  • Has your organisation engaged with its wider stakeholder groups to understand their priorities and concerns when it comes to sustainability? 

  • Is your organisation using a globally recognised reporting framework like IR, SASB or GRI?

  • Does your organisation need to prepare climate-related financial disclosures in line with the Government's mandatory disclosure requirements?

  • Sustainability reporting framework design and implementation

  • Internal audit analysis to evaluate the effectiveness of internal controls and measures

  • Independent assurance of sustainability reporting

  • Independent assurance of climate-related financial disclosures

  • Review of reporting quality against best practices, identify improvements and future reporting development opportunities

Insights and publications

Contact us

Lara Hillier

Lara Hillier

National Strategic Accounts Leader, PwC New Zealand

Tel: +64 21 240 8640

Jonathan Skilton

Jonathan Skilton

Partner, Sustainability Reporting & Assurance Leader, PwC New Zealand

Tel: +64 21 355 879

Chris Ussher

Chris Ussher

Partner, PwC New Zealand

Tel: +64 21 840 106

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