ESG Audit Services
in Dubai
We test the evidence behind environmental, social and governance disclosures, then issue an independent assurance conclusion for the metrics and reporting period agreed.
13+ YEARS OF UAE AUDIT EXPERIENCE
- ISAE 3000 Approach
- GHG Data Testing
- Defined Assurance Scope
Make ESG Claims Defensible
Assurance shows whether published sustainability figures can be traced, recalculated and supported.
Credible Disclosures
Independently tested metrics give investors, lenders and customers more confidence in the sustainability information presented by management.
Lower Greenwashing Risk
Unsupported claims, inconsistent definitions and selective reporting are identified before they weaken the credibility of a published ESG report.
Reliable Emissions Data
Testing of activity data, emission factors and calculation methods reveals errors that could materially change the reported carbon footprint.
Board-Level Clarity
Directors receive a factual view of data limitations, control weaknesses and ESG statements that require correction or stronger evidence.
Repeatable Reporting
Findings expose manual workarounds and unclear ownership, helping management build an ESG reporting process that can be repeated each year.
Evidence Behind ESG Reporting
Each engagement identifies the disclosures, reporting criteria, assurance level and entities covered before testing starts.
ESG Assurance Scoping
Define the reporting period, organisational boundary, selected metrics and applicable criteria.
Environmental Data Verification
Test reported energy, water, waste and environmental performance against source records.
GHG Statement Assurance
Examine emissions activity data, factors, boundaries and calculations under the agreed criteria.
Social Metrics Testing
Verify workforce, diversity, training, safety and community figures using supporting records.
Governance Disclosure Review
Test board, ethics, compliance and oversight disclosures against policies and meeting evidence.
Reporting Framework Alignment
Compare selected disclosures with GRI, IFRS Sustainability Standards or other stated criteria.
ESG Control Assessment
Examine metric ownership, approval controls, calculation files and reporting system access.
Limited Assurance Engagement
Perform limited assurance procedures and issue a conclusion on the selected ESG information.
Reasonable Assurance Engagement
Apply more extensive testing when stakeholders require a higher assurance level.
Auditors Behind ESG Evidence
Ahmed Mahfoudh Chartered Accountants & Auditors brings more than 13 years of UAE audit experience to ESG reporting assignments. Our Dubai auditors examine source evidence, calculation methods, reporting boundaries and controls rather than assessing sustainability claims at face value. The firm is DDA approved and works with recognised reporting and assurance criteria. Depending on the subject matter, engagements may reference ISAE 3000, ISAE 3410, GRI Standards, IFRS S1 and S2, or requirements specified by investors and regulators.
Assurance Starts Before Fieldwork
The costliest mistake is publishing ESG figures before deciding what they measure, which entities they cover and who owns the evidence.
The Criteria Are Agreed First
An ESG figure cannot be audited without a suitable measurement basis. We document the applicable framework, metric definitions, reporting period, organisational boundary, exclusions and assurance level before testing, so management and intended users understand exactly what the conclusion covers.
Every Sample Returns to Evidence
Reported values are traced through consolidation files and departmental schedules to source documents. Depending on the metric, evidence may include utility invoices, fuel records, waste certificates, payroll reports, safety logs, policies, board minutes and supplier confirmations.
Emissions Calculations Are Reperformed
We examine activity data, unit conversions, emission factors, estimation methods and consolidation formulas. Scope 1, Scope 2 and Scope 3 categories are kept distinct, while exclusions and data gaps are assessed against the reporting criteria selected by management.
Reporting Boundaries Get Challenged
Acquisitions, subsidiaries, leased facilities, joint ventures and outsourced operations can be omitted or counted twice. We compare the stated reporting boundary with the group structure and operating footprint, then report inconsistencies that could distort year-on-year ESG performance.
Social Figures Need Records Too
Workforce disclosures are tested with the same discipline as environmental data. Employee counts, turnover, training hours, diversity measures and health and safety figures are reconciled to HR systems, payroll information and incident records within the defined reporting period.
Governance Claims Meet Board Evidence
Statements about independence, ethics, risk oversight and policy implementation are compared with committee terms, declarations, registers, minutes and compliance records. Having a policy is not treated as proof that the stated control operated throughout the year.
Corrections Preserve Auditor Independence
Management receives factual exceptions and may correct supported errors before the report is finalised. Management remains responsible for the ESG information, while our assurance conclusion remains independent and clearly distinguishes corrected matters from unresolved limitations.
The Conclusion Names Its Limits
The final assurance report identifies the selected information, reporting criteria, covered period, level of assurance and respective responsibilities. Metrics outside the engagement remain outside the conclusion, even when they appear elsewhere in the same sustainability report.
Auditors for ESG Data
Financial assurance experience is combined with focused testing of emissions, workforce information and governance evidence.
Sameh Abdalla
CEO & Founder
Sami Abdallah leads the firm with expertise in accounting, audit, tax advisory, and consulting. He provides strategic guidance and supports long-term business growth across the UAE.
Ahmed Mahfoudh
Audit Manager
Ahmed Mahfoudh manages audit assignments and financial reviews with a focus on accuracy, compliance, and risk assessment. He delivers clear insights to strengthen financial control.
Ahmed Elbadawi
Legal Manager
Ahmed Elbadawi provides legal guidance, contract management, and compliance support. He helps protect business interests, reduce risks, and ensure smooth legal operations.
Ahmed Samir
Tax Manager
Ahmed Samir specializes in UAE VAT, corporate tax, and compliance services. He supports businesses in managing tax obligations while improving financial efficiency and compliance effectively.
What Dubai ESG Leaders Say
These professionals manage the sustainability information their boards, investors and other stakeholders rely on.
“Their independent ESG audit verified our environmental and social data precisely. The assurance report strengthened the credibility of our sustainability disclosures.”
“They examined our ESG policies, data collection and reporting processes in detail, producing a clear and well-supported assurance opinion.”
“Governance practices, emissions data and social metrics were reviewed thoroughly. The audit met the expectations of our investors and regulators.”
“The audit gave us a clearer view of our ESG performance gaps. Its findings were factual, balanced and easy for the board to understand.”
“Their recommendations improved data accuracy and strengthened our internal ESG controls, adding practical value to our long-term reporting process.”
“Professional, independent and well organised. Their ESG audit delivered reliable assurance and clear communication throughout the engagement.”
ESG Assurance Questions Answered
Scope, evidence and assurance level must be clear before an ESG report can be independently tested.
What is an ESG audit?
An ESG audit independently tests selected environmental, social and governance information against stated criteria. The assurance report identifies the metrics, period, entities and assurance level covered.
Is ESG audit the same as financial audit?
No. A financial audit examines historical financial statements, while ESG assurance covers selected non-financial disclosures. ISAE 3000 addresses assurance engagements other than audits or reviews of historical financial information.
Is ESG assurance mandatory in Dubai?
There is no single external assurance rule covering every ESG disclosure by every Dubai company. Obligations depend on listing status, sector, financing agreements, contractual requirements and the specific environmental information being reported.
What changed under the UAE Climate Law?
Federal Decree-Law No. 11 of 2024 came into force on 30 May 2025 and applies to emission sources in the UAE, including free zones. It establishes requirements concerning emissions measurement, reporting and reduction measures.
What are the climate law penalties?
Administrative fines under Federal Decree-Law No. 11 of 2024 range from AED 50,000 to AED 2 million, depending on the violation. The applicable obligation and implementing requirements should be confirmed for the reporting entity.
Do DFM companies publish ESG information?
Dubai Financial Market provides an ESG Reporting Guide for listed companies. A company should separately determine whether its applicable market rules require reporting, external assurance or both.
What does an ESG audit cover?
Coverage may include emissions, energy, water, waste, workforce, health and safety, diversity, ethics and board oversight. Only the metrics specifically listed in the engagement scope receive assurance.
Which ESG framework should we use?
The choice depends on intended users and reporting obligations. Common criteria include GRI Standards, IFRS S1 and S2, industry-based SASB guidance, the GHG Protocol and DFM reporting guidance.
What is ISAE 3000?
ISAE 3000 Revised is the international assurance standard used for subject matters other than historical financial information. It requires suitable criteria, sufficient appropriate evidence and a written assurance conclusion.
What is ISAE 3410?
ISAE 3410 specifically addresses assurance engagements on greenhouse gas statements. It is relevant when the agreed subject matter includes reported GHG emissions.
What is limited assurance?
Limited assurance uses fewer or less extensive procedures than reasonable assurance. Its conclusion is expressed in a form stating whether anything came to the practitioner’s attention indicating a material misstatement.
What is reasonable assurance?
Reasonable assurance requires more extensive risk assessment and testing than limited assurance. It provides a high, but not absolute, level of assurance and uses a positively expressed conclusion.
Can one report mix assurance levels?
Yes, different metrics may receive different assurance levels when the report clearly identifies each scope. For example, emissions may receive reasonable assurance while selected social indicators receive limited assurance.
What is an ESG reporting boundary?
The boundary identifies which subsidiaries, facilities, operations and activities are included. It must also state the reporting period and explain material exclusions.
Are Scope 1 emissions tested?
Yes, when included in scope. Testing normally covers direct emission sources such as owned or controlled fuel combustion, vehicles and refrigerant losses.
Are Scope 2 emissions tested?
Yes, when selected for assurance. Electricity and other purchased energy data are reconciled to supplier records, while the location-based or market-based calculation method is checked against the stated criteria.
Can Scope 3 receive assurance?
Yes, but the covered categories must be named. Scope 3 frequently uses supplier information and estimates, so assumptions, emission factors, data limitations and calculation methods require explicit testing.
Does assurance verify carbon neutrality?
Not automatically. Assurance over an emissions inventory does not certify a carbon-neutral or net-zero claim unless that claim, its criteria, reductions and any offsets are specifically included in scope.
What environmental records are needed?
Typical evidence includes electricity bills, fuel records, meter readings, travel data, refrigerant logs, waste manifests and water invoices. Calculation workbooks and emission-factor sources are also required.
What social records are tested?
Evidence may include payroll reports, employee master data, training logs, incident registers and grievance records. Personal information is limited to what is necessary for the selected metrics.
How are governance claims verified?
The auditor examines board and committee minutes, policies, declarations, risk registers, whistleblowing records and compliance evidence. A published policy alone does not prove implementation.
What is ESG materiality?
Materiality determines which errors or omissions could influence intended users. The threshold may be quantitative, qualitative or both, depending on the metric and assurance criteria.
Can auditors prepare our ESG report?
Management remains responsible for preparing the ESG information. Readiness assistance and independent assurance must be structured with safeguards so the auditor does not assure work for which the auditor assumed management responsibility.
What if ESG data is incomplete?
Management may correct the records or provide suitable alternative evidence. A material evidence limitation can lead to a modified conclusion or prevent the practitioner from concluding on the affected information.
Can figures change during the audit?
Yes. Supported corrections may be made before the report is issued, but management must approve them. The auditor records the original figure, identified difference and final treatment.
Does the audit improve ESG ratings?
Assurance may improve confidence in submitted information, but it does not guarantee a rating or score. Rating providers apply their own methodologies, weightings and data requirements.
How long does ESG assurance take?
Timing depends on the number of metrics, entities, locations, reporting frameworks and assurance level. Missing source records, late confirmations and unresolved boundary questions extend the agreed timetable.
How much does an ESG audit cost?
Fees depend on metric count, reporting boundary, locations, data systems, assurance level and whether emissions are included. A fixed proposal can be prepared after the draft report and evidence map are reviewed.
What does the final report include?
The report identifies the subject matter, criteria, management responsibilities, practitioner responsibilities, procedures, assurance level and conclusion. Any significant scope restrictions are stated rather than hidden.
Can previous ESG reports be assured?
Yes, provided sufficient records still exist for the selected period. Opening balances and comparative figures require separate scope decisions when the prior year was not assured.
How should we prepare for fieldwork?
Finalise the reporting boundary, metric definitions and reporting period first. Then create an evidence register linking every reported figure to its owner, calculation file, source record and approval.
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