Greenwashing, evidence & assurance · Core
Assurance statement
Also called: assurance report
ELI5
The public report describing the assurance conclusion and scope.
Used in conversation
“Which version of assurance statement should the board treat as current?”
Pitch context
You will see “Assurance statement” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenwashing, evidence & assurance.
Why it matters: In greenwashing, evidence & assurance, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Sources & evidence · 4
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- U.S. Federal Trade Commission — Advertising and Marketing GuidanceDirect source · primary · checked 2026-08-16