Limited versus reasonable assurance for ESG figures

Boards often ask for “full assurance” when they mean a clean limited-assurance conclusion. The labels matter because procedures, fees, and the words in the letter change with the level chosen.

Limited assurance

We perform inquiries, analytical reviews, and smaller samples. The conclusion is typically expressed in a negative form—nothing has come to our attention that causes us to believe the subject matter is materially misstated, subject to the criteria.

Reasonable assurance

Closer to a traditional financial audit depth: larger samples, more recalculation, and stronger tests of controls where they exist. The conclusion is positive in form and takes longer. Few first-time ESG reporters start here without a prior limited engagement.

Choosing for Taiwan reporting cycles

Exchange and lender expectations vary. We help clients match the level to the audience and to evidence maturity—not to marketing preference. A readiness assessment often clarifies which metrics can support reasonable assurance this year.

See the flagship engagement or ask which level fits your calendar.