Every number carries its source, all the way down.

Assurance is the difference between a sustainability report and a sustainability disclosure. Emvert is built so that any figure in the report can be opened, four levels deep, to the document it came from.

Trace depth

Total → source document

Change history

Every entry, every edit

Export

Assurance pack for your auditor

Retention

Versioned per reporting year

Workspace

FY2026 Sustainability

Active

Adaeze A.

Provide evidence

Owner

Suleiman K.

Provide context

Context

Damilola M.

Review submissions

Review

8 contributors

14 assignments

92% reviewed

Every figure carries who entered it, who reviewed it and what evidence it came from. When an auditor asks where a number came from, the answer is already recorded rather than reconstructed.

What an assurance provider will ask for

These are the questions that turn a two-week assurance engagement into a two-month one when the answer lives in someone's inbox.

Where did this figure come from?Emvert resolves any total to its components, each component to its activity data, and each activity figure to the bill, log or response it was read from.
Which factor did you apply, and which version?The factor, its source and its version are recorded against the calculation at the moment it runs — not looked up afterwards.
Has this changed since it was entered?Every edit is retained with who made it and when, so a restated figure shows its history rather than replacing it.
Who approved it?Sign-off is recorded per section and per version, so the approval chain is part of the record.
What have you excluded, and why?Omissions are recorded as explicit entries with a stated reason, so the boundary of the disclosure is visible rather than implied.

Limited assurance, and what it needs

Most sustainability assurance today is limited assurance: the assurance provider performs enough work to state that nothing has come to their attention suggesting the disclosure is materially misstated. That is a lower bar than a financial audit, but it still requires that your numbers can be traced and your method can be explained.

The practical consequence is that the quality of your evidence trail, more than the sophistication of your calculations, determines what assurance costs. A disclosure where every figure resolves to a document is cheap to assure. One where figures live in a workbook and the evidence lives in an inbox is expensive, and sometimes cannot be assured at all.

Emvert is built around that consequence. The evidence is attached when the data is entered, because attaching it later is the part that does not happen.

Questions

Does using Emvert mean our report is assured?

No. Assurance is an opinion given by an independent provider after they have done their own work. Emvert makes that work faster and cheaper by giving them a traceable disclosure, but it does not and cannot provide assurance itself.

Can our auditor access the platform directly?

Yes, with a read-only role scoped to the reporting year being assured, or through an export that contains the disclosure, the calculations and the linked evidence.

What happens if a figure is restated after filing?

The original filed version is retained unchanged and the restatement is recorded as a new version with its reason. Both remain available, which is what a restatement disclosure requires.

Check this yourself

A summary of a regulation is not the regulation. These are the primary documents this page is based on.

File with confidence, before the deadline files you.

Companies that start now collect a full clean year before they ever have to file. Companies that start late reconstruct one — and that is the expensive part.

Check your deadline

Four questions, and you get the year you first file, the framework, and what to collect first.

Read the requirement

Plain-language explainers of the FRC and SEC rules, ISSB S1 & S2, and what each asks you to disclose.

Compare the cost

What a consultant-led reporting cycle costs against an annual licence, in Naira.