Business Pitch Dictionary by pitch.dog
Greenwashing, evidence & assurance · Core

Limited assurance

Also called: review-level assurance, review-level ESG assurance

ELI5

A lower assurance level based on less extensive procedures.

Used in conversation

“The operating model needs to show how limited assurance works in practice.”

Pitch context

You will see “Limited assurance” 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.

Connected terms

  • Reasonable assuranceLimited assurance uses less extensive procedures and a negative-form conclusion; reasonable assurance provides a higher, though not absolute, level.
Sources & evidence · 9

Direct term-level sources and supporting source families.