ESG Reporting Assurance
Leading Bahrain-based bank
The bank required limited assurance over its FY2025 ESG disclosures across its entities and branches, spanning Saudi Arabia, the UK, Bahrain, the UAE, Oman, London and New York.
Scope of work
Environmental assurance across all three emissions scopes:
- Scope 1: vehicles, refrigerants and alternative energy
- Scope 2: electricity, heating, cooling and steam
- Scope 3: water, waste and business travel
Boundary checks applied to owned and controlled assets, shared services, landlord-billed utilities and outsourced activities, which is where reported emissions most often break down.
Social KPIs assured across workforce composition, hiring, turnover, gender pay ratio, health and safety across the GCC entities, training, and female representation.
Governance KPIs assured across board composition, whistleblowing incidents and supplier code of conduct compliance.
Applicability checks performed to distinguish metrics reported on a GCC-only basis from those reported globally, with jurisdictional exclusions identified and recorded.
Outcome and value
- An external limited assurance report and certificate suitable for public disclosure.
- An internal management letter with observations classified as high, medium or low risk.
- Practical recommendations to strengthen ESG data quality and governance before the next cycle.
- Reporting boundaries established and documented across a multi-jurisdiction group.