Nonfinancial reporting advisory and assurance

Investors, regulators and — more broadly — society are increasingly demanding greater transparency around nonfinancial performance of organizations to assess their true long-term value. In response, businesses must broaden the scope of their reporting and seek new ways of communicating nonfinancial performance.

What EY can do for you

Nonfinancial reporting advisory

We can assist clients in communicating nonfinancial performance and respond to the development of corporate, nonfinancial and integrated reporting frameworks. We can help clients identify stakeholder expectations, as well as assist in providing trust and confidence to the market on performance and in creating long-term value.

We bring together a team of sustainability professionals with a background in communications, engineering, science and operations, along with those with financial reporting and accounting knowledge, to deliver a pragmatic business approach. Some of our advisory-related services include:

  • Developing nonfinancial, integrated annual reports and other communications
  • Assisting with establishing corporate governance risk disclosures
  • Collecting and collating nonfinancial data to support management reporting, reporting to the board and for external disclosures
  • Developing internal and external reporting strategies, including identifying KPIs
  • Providing support on developing integrated reporting frameworks

Nonfinancial reporting assurance

Many EY clients are required to obtain assurance over specific nonfinancial disclosures, such as conflict minerals and greenhouse gas emissions, based on regulatory requirements. Many wish to communicate verified nonfinancial information as a way to provide a competitive advantage.

EY Sustainability Assurance provides transparency and accountability to EY clients’ stakeholders, as well as assurance to management and those charged with governance over the quality of the information provided. Nonfinancial assurance can be provided in accordance with the relevant industry, sector or professional standards through the issuance of an Independent Assurance Report. 

The subject matter of our nonfinancial assurance can take a number of forms, but frequently focuses on:

  • Integrated Reports, including environmental, social, economic and governance disclosures
  • Sustainability or corporate responsibility reports, including performance disclosures, data, targets and KPIs relating to environmental, social, economic and governance topics
  • Adherence to principles as defined by external or internal standards or codes of conduct
  • Specific communications made to particular stakeholders or the board related to nonfinancial performance
  • Claims related to social and environmental outcomes of specific products or services
  • Greenhouse gas emissions including organizational or life cycle product greenhouse gas emissions inventories
  • Carbon credits or offsets issues under voluntary and/or regulatory standards
  • Green or social impact bonds against agreed criteria
  • Conflict minerals due diligence measures

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