# Public Regulatory Disclosure & Assurance Verification

> Independent statutory inspection portal for CEAOB-accredited verification bodies, Big-4 audit firms, and European supervisory authorities.

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## Disclosure Verification Standards

EuScope provides external statutory auditors with direct, cryptographic verification of corporate ESG disclosures prepared under Directive (EU) 2022/2464 (CSRD) and Regulation (EU) 2023/2772 (ESRS).

### Key Verification Features

- **Cryptographic SHA-256 Record Chaining**: Every greenhouse gas activity record, factor selection, and calculated emission value is hashed into an append-only cryptographic ledger.
- **Factor Provenance Auditing**: Verifiable citations to DEFRA 2025, European Environment Agency (EEA 2024), and Ecoinvent 3.10 emission factor registries with active validity periods.
- **Double Materiality Matrix Proof**: Mathematical evidence linking impacts, risks, and opportunities (IRO) directly to ESRS topical standards.
- **iXBRL Package Integrity**: Verification of Commission Delegated Regulation (EU) 2019/815 (ESEF) tagging taxonomies without data drift.

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## Auditor Access

External statutory auditors holding an inspection token issued by an enterprise client can inspect verified dossiers at:
[https://euscope.eu/auditor](https://euscope.eu/auditor)