| name | disclosure-and-assurance-readiness |
| description | Draft the sustainability disclosure with its evidence trail, build the data controls, assess readiness for the target assurance level (limited vs reasonable), run a gap assessment against what an assurer will test, strip greenwashing, and prepare the auditor-liaison pack. |
Disclosure & Assurance Readiness
Know the assurance level first
Limited assurance (negative-form conclusion, lower evidence depth, analytics + inquiry-weighted) and reasonable assurance (positive-form, substantive testing, controls reliance) demand different work. Fix the target before drafting so the evidence trail is built to the right bar, not retrofitted.
Draft against the cited clauses
Draft narrative and quantitative disclosures against the specific framework requirements the architect fixed (ESRS / IFRS S1·S2 / GRI / SEC). Each material disclosure names the clause it satisfies.
Design the evidence trail in
Per figure: activity data, emission factor (source + vintage), method, and preparer/reviewer sign-off — authored alongside the number, not after. A figure with no trail is a finding by construction.
Build testable data controls
Completeness, accuracy, cutoff, and the consolidation control — each evidenced, because an assurer tests the control and the number. A control asserted with nothing behind it is decorative.
Strip greenwashing
Map each sustainability claim ("carbon neutral", "net zero aligned", "X% reduction") to its substantiation reference. Report gross emissions and offsets separately — an offset booked as a reduction is a misstatement. Flag a cherry-picked boundary. A claim the evidence can't carry is removed or rewritten.
Gap assessment & auditor liaison
Map each material disclosure to the evidence a limited- vs reasonable-assurance engagement will request; rank gaps by exposure; sequence remediation. Prepare the auditor-liaison pack: the evidence index, the methodology memo, and the management assertions.
Output
A drafted disclosure with its evidence trail, the data controls, a readiness/gap assessment to the target assurance level, a claim-substantiation review, and the auditor-liaison pack. The audit opinion belongs to the assurance provider; the filing's legal sufficiency to regulatory-compliance / counsel — name that seam.
