ESG REVIEW

ESG Audit Services
in Sharjah

We review the data, evidence, controls, and disclosures behind your environmental, social, and governance reporting so decision-makers can see what is supported.

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  • ESG Data Review
  • Control Testing
  • Sharjah, UAE
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ESG Claims With Evidence

Find out whether reported sustainability information can be traced, explained, and relied upon before it reaches stakeholders.

More Credible Disclosures

Reported ESG metrics are checked against source records and calculation methods, reducing reliance on unsupported statements or incomplete data.

Clearer Data Ownership

The review identifies who produces each metric, where the data comes from, and who checks it before publication.

Better Board Visibility

Directors receive a factual view of ESG reporting strengths, evidence gaps, control weaknesses, and areas requiring management attention.

Stronger Reporting Process

Recommendations help establish a repeatable process for collecting, reviewing, approving, and retaining ESG information for future reporting periods.

ESG Audit Scope

The review follows the reporting boundary, disclosed metrics, evidence available, and standard selected for the engagement.

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ESG Reporting Scope Review

Review reporting boundary, entities included, reporting period, stated methodology, and selected disclosure framework.

ESG Data Mapping

Map each reported metric to its data owner, source system, supporting evidence, and calculation method.

Environmental Data Review

Review energy, water, waste, emissions, and other environmental information included in ESG reporting.

Emissions Evidence Testing

Test greenhouse-gas activity data, emission factors, calculation files, and supporting source documents.

Social Metrics Review

Review workforce, health and safety, training, diversity, and community data disclosed by the business.

Governance Disclosure Review

Review governance oversight, policies, responsibilities, approvals, ethics, and ESG-related board reporting.

ESG Control Testing

Assess controls over ESG data collection, review, approval, change management, and record retention.

ESG Audit Report

Prepare findings, evidence observations, control gaps, and recommendations for management and board discussion.

ESG Evidence Review

Ahmed Mahfoudh Chartered Accountants & Auditors approaches an ESG audit by testing the information behind the disclosure, not simply reviewing the finished report. I trace selected metrics to source files, assess the process used to collect and approve them, and identify where evidence or controls are weak. The scope is agreed before work begins because ESG reporting can cover different entities, reporting frameworks, and metrics. Formal assurance conclusions require a defined subject matter, criteria, engagement standard, and practitioner eligibility, all confirmed before the engagement starts.

How ESG Information Is Tested

The usual mistake is publishing ESG figures before confirming whether the business can reproduce the calculation and evidence.

AMC Sami Abdallah Partners team
Every metric needs a trail

Selected ESG disclosures are mapped to their origin, such as utility invoices, payroll records, HR systems, waste manifests, board minutes, or policy documents. This makes it possible to test whether a published figure has a reliable source and consistent calculation method.

Controls matter as much as data

The review considers how information is collected, changed, reviewed, and approved before publication. A correct figure for one reporting year is less useful if the business cannot show who checked it or repeat the same process next year.

Scope is stated without assumptions

The work identifies which entities, sites, reporting period, and ESG topics are included. For emissions, the review also clarifies whether Scope 1, Scope 2, or Scope 3 data is being reported, since each category uses different information and boundaries.

Sharjah ESG Review Support

Independent ESG data and control review for businesses preparing sustainability disclosures.

Sharjah Leaders On ESG Review

These sustainability, governance, and business leaders needed a clearer view of their ESG reporting evidence.

ESG Audit Questions Answered

Important distinctions to settle before ESG data is reviewed or disclosed.

What does an ESG audit cover?

An ESG audit can cover environmental, social, and governance metrics, the evidence supporting those metrics, and the controls used to collect and approve the data. The specific scope may include Scope 1, Scope 2, and Scope 3 emissions, workforce data, policies, and governance records.

Is an ESG audit financial audit?

No. A financial statement audit addresses historical financial information, while an ESG audit examines sustainability disclosures, non-financial data, methodologies, and related controls. The two engagements use different subject matter and may use different standards.

Can you provide ESG assurance?

A formal assurance engagement requires agreed criteria, a defined reporting boundary, sufficient evidence, and confirmation of the applicable engagement standard and practitioner eligibility. ISAE 3000 (Revised) is commonly used for assurance engagements other than audits or reviews of historical financial information.

Which ESG data is reviewed?

The review may include energy use, fuel consumption, waste, water, greenhouse-gas emissions, employee numbers, training, health and safety, diversity, governance policies, and board oversight. The final list is based on the company’s reporting scope and material topics.

Are ESG reports required in the UAE?

Reporting requirements vary by company type and regulator. UAE listed public joint stock companies have sustainability reporting obligations under Securities and Commodities Authority requirements, while private businesses may face ESG requests from lenders, investors, customers, or parent companies.

What happens if ESG data is missing?

Missing data is recorded as a finding, along with the metric affected, reporting period, available evidence, and control gap. The business can then decide whether to correct the disclosure, improve future data collection, or revise the reporting boundary.

How long does an ESG audit take?

Timing depends on the number of entities, sites, reporting metrics, source systems, and evidence available for the reporting period. A review of one site’s environmental data is scoped differently from a group-wide ESG disclosure review.

Can you review emissions calculations?

Yes. The review can test activity data, emission factors, calculation files, and evidence supporting reported emissions. Scope 1 covers direct emissions, Scope 2 covers purchased energy, and Scope 3 covers other indirect value-chain emissions.

How is ESG audit work priced?

Fees depend on the reporting period, entities included, number of disclosed metrics, data sources, locations, chosen criteria, and required level of review. A data-readiness review has a different scope from a formal assurance engagement.

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