The purpose of ESG certification under Government Decree 424/2025 (XII. 23.) is to verify, in an independent an objective way, that the ESG report of the organisation complies with the relevant legal and professional requirements. In the certification process, VantaSec evaluates the ESG report for compliance with content and formal requirements, the soundness of the materiality assessment, and the functioning of the ESG risk management system. Furthermore, the substantiation, traceability and authenticity of ESG data is also assessed, as well as the processes and controls related to drawing up the report.