A consumer goods group moves from limited to reasonable assurance

A consumer goods group facing CSRD's move from limited to reasonable assurance had only ever obtained limited assurance on its sustainability disclosures, and its internal reporting team was concerned its underlying data collection processes weren't yet rigorous enough to withstand the higher evidentiary bar reasonable assurance requires.

Gaps were concentrated in Scope 3 purchased goods data, where estimation methods varied inconsistently across the group's regional business units with no single documented methodology.

SYNE ran a gap assessment against reasonable assurance requirements a full cycle before the group's CSRD phase-in deadline, specifically to surface data and process gaps early enough to fix them rather than discovering them during the actual assurance engagement.

The Scope 3 purchased goods estimation methodology was standardised group-wide based on SYNE's recommendations, with regional business units brought onto a single documented approach ahead of the formal assurance cycle.

The group achieved an unqualified reasonable assurance opinion a full reporting cycle ahead of CSRD's formal phase-in deadline, giving it a buffer year to address any further findings before the requirement became mandatory.

The standardised Scope 3 methodology has since been adopted as the group's permanent group-wide approach, and the reporting team now treats the early assurance cycle as a template for future regulatory phase-ins.