IFRS · ISSB
Assurance
audit-ready from day one
Build the evidence trail, verifiable controls, and documentation packs that auditors and assurance providers expect to find.
CVM 193 envisions progression from limited to reasonable assurance — and preparation needs to start now.
Auditors and assurance providers expect to find structured evidence: data with documented origin, calculations with explicit assumptions, governance decisions with records of who approved and when, and internal controls that demonstrate process integrity.
Assembling this pack at the end of the cycle is expensive and risky. Enverium builds the audit trail from the point of data collection — every record is born with the traceability that auditors will demand.
Result: when the auditor requests evidence, it is already organised, versioned, and linked to the corresponding disclosure item.
Audit Trail
Every piece of data, calculation, and recorded decision on the platform maintains a complete history — who reported it, when, what changed, and why.
Evidence Packs
Generate documentation packs per disclosure item — with source data, calculations, assumptions, approvals, and linked supporting files.
Verifiable Controls
Demonstrate process integrity with documented internal controls — segregation of duties, automatic validations, and approval workflows.
Assurance preparation in the platform
- 01 Immutable audit trail recording all operations on disclosure data.
- 02 Automatic generation of evidence packs per disclosure item, ready for external review.
- 03 Document version control with change history and justifications.
- 04 Segregation of duties between those who collect, review, and approve each data block.
- 05 Automatic reconciliation between sustainability data and financial statements.
- 06 Pack export in formats compatible with major assurance providers.
Be assurance-ready from the start
Talk to our specialists about how to build the audit trail for your disclosure.