Limited assurance
ESG & GovernanceA lighter level of independent assurance, ending in a negative conclusion that nothing came to the provider's attention to suggest the information is wrong.
In a limited assurance engagement, the provider relies mainly on enquiries and analysis, with less testing than an audit. The conclusion is usually worded as "nothing has come to our attention that causes us to believe the information is not prepared, in all material respects, in accordance with the criteria." Most sustainability assurance worldwide is limited, and the EU's CSRD now requires limited assurance only.
Related terms
Learn the concept
From the research
A Comparative Financial Analysis of Three Listed Companies
Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.
MarketsIPO Issue Price vs. Listing Price vs. Subsequent Performance
Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.
ValuationPaytm: Valuing a Company With No Clean Comparable
Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.