Third-party assurance is the independent verification of an organisation’s claims, disclosures, or controls by a party with no stake in the outcome, producing an assurance opinion that stakeholders can rely on more readily than self-reported data. It is commonly required for emissions reporting, carbon neutrality claims, and financial statements, where an accredited external auditor examines evidence against a recognised standard. It differs from internal audit in that independence from the reporting entity is the source of its credibility.