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Sustainability reporting is moving fast towards finance grade standards. Our updated brochure shows how the interplay between the SRS, IFRS S1 and S2, and the new UK Sustainability Reporting Standards is reshaping expectations, and how our limited assurance external assessment helps housing associations turn ESG reporting into credible, investor ready data. If you want to strengthen governance, protect access to capital and prepare for future audited non-financial reporting, now is the time to act.

RITTERWALD LIMITED ASSURANCE: EXTERNAL ASSESSMENT

The External Assessment includes 14 material criteria, comprising 6 environmental, 4 social, and 4 governance indicators, and selected from the SRS in collaboration with lenders, disclosure frameworks, and insights from the Certified Sustainable Housing Label issued by RITTERWALD.

The 14 criteria are evaluated along 4 levels of evaluation: insufficient, sufficient, good, and great. The overall assessment of the sustainability report is then compiled over 3 ranking levels: poor (less than 40% of the criteria is ranked as good or great), satisfactory (between 40%–65% of the criteria is ranked as good or great) and exemplary (more than 65% of the criteria is ranked as good or great and no criterion is ranked as insufficient).

Only the publicly available version of the sustainability report is assessed. The results of the individual and overall assessments are summarized in an Assessment Statement provided to the housing association. The statement also includes recommendations for improving the reporting quality.

An overview of the external assessment can be found at www.sustainable-housing.eu