ESG Assurance in 2026: From Regulatory Obligation to Strategic Relevance

Introduction ESG-Assurance – Green by Blue

In collaboration with the Green by Blue platform, Coney Minds offers its ESG Assurance services, aimed at organizations dealing with sustainability reporting, value-chain requirements, and assurance questions related to ESG information.

Green by Blue is a platform where ESG specialists and accounting firms collaborate to support organizations in a practical and controlled manner with sustainability objectives, reporting, and the underlying data flows. Coney Minds is affiliated with this platform and contributes its expertise in assurance, internal control, and data analytics.

ESG after the Omnibus amendment: what is now legally required?

Following the European Omnibus amendment to the CSRD regulation, statutory reporting and assurance requirements have been limited to very large organizations. These entities must report on ESG topics in their management report and are required to obtain a form of limited assurance on sustainability information from their auditors.

For many medium-sized and smaller organizations, a direct legal ESG obligation no longer applies. This does not mean ESG has lost relevance. On the contrary: ESG information is increasingly requested by customers, financiers, suppliers, regulators, and value-chain partners. ESG has therefore shifted from a compliance exercise to a strategic and business-critical topic.

Impact on SMEs and value-chain organizations

Although SMEs do not fall under the formal CSRD scope, they are increasingly confronted with ESG requests originating from the value chain. Large organizations must substantiate their sustainability impact and pass these information requirements on to suppliers and partners. This calls for:

reliable ESG data,
consistent definitions and measurement methodologies,
insight into processes and internal controls, and
increasingly, some form of assurance or independent verification.

It is precisely at this intersection that Coney Minds positions its ESG Assurance services.

What does Coney Minds offer in collaboration with Green by Blue

The Green by Blue platform supports organizations in concretely defining, structuring, and operationalizing ESG objectives. Coney Minds complements this with in-depth expertise in assurance, internal control, and data analytics.

Through this collaboration, we offer clients an integrated approach: pragmatic where possible, robust where necessary.

Our ESG Assurance services consist of four steps

Gaining insight
Understanding which ESG themes are relevant to the organization and its position within the value chain.
Establishing control over ESG
Designing processes, data flows, and internal controls related to ESG information.
Reporting results
Supporting the preparation of consistent, transparent, and well-substantiated ESG reporting.
Obtaining (limited) assurance, if desired
Independent verification of ESG information, aligned with the legal context and the information needs of stakeholders.

In the first three steps, clients are primarily supported by the Green by Blue platform. A non-audit team member from Coney Minds may participate as part of the Green by Blue service team.

The audit team of Coney Minds is responsible for the assurance activities, with strict safeguarding of independence.

ESG without hype, with control

Coney Minds approaches ESG not as a marketing tool or a checklist exercise, but as a matter of governance, data, internal control, and reliability. Whether ESG is driven by legal requirements or by value-chain and market expectations, organizations need clarity, proportionality, and assurance.

Together with Green by Blue, we are pleased to make a substantive contribution to that need.

Gaining insight

To seize opportunities in the field of sustainability, but also to prepare for future developments, it is important to gain insight. The Green by Blue platform helps you understand what legal obligations (such as CSRD or EU-Taxonomy) mean for you, what trends and opportunities there are in your sector and how other entrepreneurs can inspire you.

The Green by Blue platform helps you involve your stakeholders, looks at what you are already doing in the field of sustainability and supports you in determining your sustainability ambitions. This results in concrete objectives that suit you and results that you can make measurable. Practical and to the point. Through guidance and training, always adapted to your needs.

Grip on ESG issue

As a result of gaining insight on the issues, you have a clear view of the various topics and goals. Now you want to focus on measuring the results you achieve on these goals. The Green by Blue platform helps you formulate the associated actions, for instance in the field of CO2 reduction. Green by Blue does this by developing and implementing clear KPIs that are in line with what you already do, but also comply with the new reporting rules (de European Sustainability Reporting Standards).

Connections are made as much as possible to existing (data) systems, where necessary the process of measuring will be supported by new tooling.

Reporting Results

Now that you have a grip on your sustainability performance, you can demonstrate your contribution on this topic to your stakeholders . Reporting on this performance, whether or not in conjunction with your financial performance, will showcase your transparency.

The Green by Blue platform will also help you comply with the emerging legislation on CSRD, which obligates many entrepreneurs to report on sustainability. The platform does this by comparing your report against the new reporting rules or by helping you write your own story. The platform supports you with templates and working methods or guides you step by step.

ESG -Assurance

The Coney Minds audit team is trained by Green by Blue people and prepares them in a timely manner for the requirements of the CSRD.

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Auditing

Financial statement audits where data analytics, visualization, and professional expertise come together to deliver genuine insight. We perform both statutory and voluntary audits for organizations across a wide range of sectors. Together with our clients, we share knowledge and leverage the power of data analytics to generate relevant and reliable insights.

Green Assurance

The way in which organizations account for their role in society is changing rapidly. In 2021, society is fairly skeptical about the reliability of the shared 'green' information. There are also too many examples of 'greenwashing', making good appearances with incorrect green numbers towards the public.

ESG Assurance in 2026