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LABS
Glossary

Attestation Report

A formal document from an independent accounting firm providing a third-party opinion on the adequacy and composition of a stablecoin's reserve assets.
Chainscore © 2026
definition
BLOCKCHAIN SECURITY

What is an Attestation Report?

A formal document that cryptographically verifies the integrity and state of a system, often used to establish trust in decentralized networks.

An Attestation Report is a cryptographically signed document, typically generated by a Trusted Execution Environment (TEE) or a secure enclave, that provides verifiable proof of a system's internal state. It attests to the integrity of the software, hardware, and data within a secure environment, confirming that the system is running the expected, unaltered code. This mechanism is fundamental for establishing trustless trust in decentralized systems, allowing external parties to verify a remote system's behavior without direct access.

The report's core function is to bridge the gap between off-chain computation and on-chain verification. A common use case is in oracle networks, where a node operating within a TEE generates a report attesting that it fetched and processed external data correctly. The report's signature, often rooted in a hardware manufacturer's key (like Intel's SGX), can be verified on-chain by a smart contract. This process ensures that the data submitted to the blockchain is tamper-proof and originated from a known, trusted execution environment.

Technically, an attestation report contains critical metadata such as a measurement of the executed code (MRENCLAVE), the security version of the enclave, and a nonce to prevent replay attacks. Verification involves checking the report's signature chain back to a trusted root authority and confirming that the measurements match the expected values for the authorized application. This creates a strong cryptographic guarantee that the computation was performed correctly, which is essential for applications like confidential DeFi, cross-chain bridges, and privacy-preserving transactions.

In blockchain architectures, attestation reports are a key component of proof systems like Proof-of-Execution or Proof-of-Attestation. They enable a new class of verifiable off-chain computation, where the heavy processing is done externally, but the integrity of the result is indisputably proven on-chain. This model enhances scalability and functionality while maintaining the security assurances of the underlying blockchain, forming a critical pillar for hybrid decentralized systems that interact securely with the external world.

how-it-works
VERIFIABLE DATA

How an Attestation Report Works

An attestation report is a cryptographically signed document that provides verifiable proof of a specific state or claim, enabling trustless verification between parties.

An attestation report is a digitally signed document, typically generated by a trusted entity like a Trusted Execution Environment (TEE) or an oracle network, that provides verifiable proof about a specific state, event, or computation. The core mechanism involves a prover (e.g., a secure enclave) generating a statement about its internal state or an external data point, which is then cryptographically signed using a private key unique to that prover's hardware or identity. This creates a tamper-evident seal, allowing any verifier to confirm the report's authenticity and integrity without needing to trust the prover directly.

The technical workflow involves several key steps. First, the prover's secure environment measures its own state, often creating a cryptographic hash known as a measurement or quote. This measurement, along with the relevant claim or data payload, is then signed by a hardware-rooted attestation key. The resulting report is delivered to a verifier. The verifier's role is to check the signature against the known public key of the attestation service (like Intel's Attestation Service for SGX) and validate that the reported measurement matches an expected, authorized value. This process cryptographically links the data to a specific, verified source.

In blockchain and decentralized systems, attestation reports are fundamental for establishing trust in off-chain data. They enable smart contracts to securely consume real-world information from oracles, verify the correct execution of a computation in a decentralized cloud, or confirm the integrity of a cross-chain bridge's state. By relying on cryptographic proofs instead of social trust, these reports form a critical primitive for interoperability, scalability solutions, and creating verifiable compute markets. The security of the entire system hinges on the robustness of the underlying attestation technology, such as the TEE or the decentralized oracle network's consensus mechanism.

key-features
STRUCTURE & COMPONENTS

Key Features of an Attestation Report

An attestation report is a structured, cryptographically verifiable document that provides evidence about the state or properties of a blockchain system. Its core features ensure the data is trustworthy and actionable.

01

Cryptographic Signatures

The report is digitally signed by the attester's private key, creating a tamper-proof seal. This allows anyone to verify the report's authenticity and integrity using the attester's public key, ensuring it originated from a specific source and hasn't been altered.

02

Standardized Schema

Reports follow a predefined data structure or schema, such as those defined by the Ethereum Attestation Service (EAS) or Verifiable Credentials (W3C VC). This standardization ensures consistency, enables automated parsing, and allows for interoperability across different applications and verifiers.

03

Subject & Attester Identity

Explicitly identifies the subject (the entity or data being attested to, e.g., a wallet address, a smart contract) and the attester (the entity making the claim, e.g., an oracle, a DAO). This establishes a clear, on-chain relationship and accountability for the claim.

04

Timestamp & On-Chain Anchoring

Contains a timestamp (often a block number or Unix time) proving when the attestation was made. Many reports are anchored on-chain (e.g., via a smart contract or a blockchain's timestamping service), providing a decentralized, immutable proof of existence at a specific point in time.

05

Revocability & Expiration

Supports mechanisms for the attester to revoke an attestation if the underlying claim becomes invalid. Some schemas also include an expiration timestamp, after which the attestation is no longer considered valid, ensuring claims have a bounded lifetime.

06

Portable Verifiability

The report is a self-contained package of evidence that can be verified anywhere—on-chain by a smart contract or off-chain by a client application. This portability allows the attested claim to be used across different platforms, protocols, and governance systems without re-verification of the original data source.

COMPARISON

Attestation Report vs. Full Audit

Key differences between a focused attestation report and a comprehensive financial statement audit.

FeatureAttestation Report (e.g., SOC 2)Full Financial Audit

Primary Objective

Assess controls over a specific assertion (e.g., security, availability)

Express an opinion on the fairness of financial statements

Scope

Narrow and defined by agreed-upon procedures or criteria

Comprehensive examination of all material financial accounts and transactions

Governing Standards

AT-C standards (SSAE 18), ISAE 3000

GAAS, PCAOB standards, IFRS, or local GAAP

Output & Assurance

Report on findings or limited assurance

Audit opinion (unqualified, qualified, adverse) providing reasonable assurance

Depth of Testing

Selective testing of specific controls or data

Extensive substantive testing and control evaluation

Frequency

Often annual, but can be continuous for some services

Typically annual, aligned with fiscal year-end

Primary Audience

Customers, vendors, regulators (focused on operational risk)

Investors, shareholders, lenders, regulators (focused on financial health)

Typical Duration & Cost

Shorter timeline, lower cost

Longer timeline, significantly higher cost

common-components
ATTESTATION REPORT

Common Components of a Report

An attestation report is a formal, cryptographically verifiable document that provides evidence about the state or properties of a system, such as a blockchain node or oracle network. Its components are designed to establish trust and enable independent verification.

01

Attestation Statement

The core declaration of the report, a signed assertion made by the attester about a specific subject. It contains the key findings, such as:

  • Integrity verification of a node's software.
  • Confirmation of correct execution for a specific block height.
  • Proof of data availability or consensus participation. This statement is the primary payload that verifiers rely on.
02

Digital Signature

A cryptographic signature generated using the attester's private key, which binds the attestation statement to a specific identity. This component enables:

  • Authentication: Verifying the report originated from a known, trusted source (e.g., a specific TEE or validator key).
  • Integrity: Proving the report contents have not been altered after signing.
  • Non-repudiation: Preventing the attester from denying they issued the report.
03

Evidence & Supporting Data

The raw data or cryptographic proofs that substantiate the attestation statement. This may include:

  • Merkle proofs or state roots demonstrating inclusion of specific data.
  • Log excerpts or block headers from the target chain.
  • Remote attestation quotes from a Trusted Execution Environment (TEE). This evidence allows third parties to independently reproduce and verify the claim.
04

Metadata & Context

Contextual information that frames the report for proper interpretation and processing. Essential metadata includes:

  • Timestamp: When the attestation was generated.
  • Subject Identifier: The specific system or data the report is about (e.g., a node ID, contract address).
  • Report Format Version: The schema version for parsing.
  • Attester Identifier: The public key or DID of the signing entity. This data ensures the report is actionable and prevents replay attacks.
05

Verification Logic & Conditions

The explicit rules or predicates that a verifier must check to validate the report. While sometimes implicit, formal reports may encode these as:

  • On-chain verification functions (smart contract logic).
  • Policy expressions defining acceptable states or thresholds.
  • Reference to a specific attestation schema or standard (e.g., an EIP). This defines the "pass/fail" criteria for the attestation's claims.
regulatory-context
BLOCKCHAIN ATTESTATION

Regulatory Context and Standards

This section details the formal frameworks and compliance requirements governing the creation, validation, and acceptance of attestation reports within regulated industries and blockchain ecosystems.

An attestation report is a formal, auditable document issued by a qualified third party that provides independent verification and assurance regarding the accuracy, completeness, or compliance of specific data, processes, or system states, often required to satisfy regulatory obligations or contractual agreements. In blockchain contexts, these reports bridge the gap between on-chain cryptographic proofs and the real-world legal and financial systems that demand traditional forms of accountability. They serve as a critical trust layer, translating the technical assurances of a decentralized network into a format recognized by auditors, regulators, and institutional counterparties.

The creation and acceptance of attestation reports are governed by established auditing and assurance standards, such as those from the American Institute of Certified Public Accountants (AICPA), specifically the System and Organization Controls (SOC) frameworks—SOC 1, SOC 2, and SOC 3. For blockchain oracles and data providers, a SOC 2 Type II report is particularly relevant, as it attests to the security, availability, processing integrity, confidentiality, and privacy of the systems responsible for sourcing and delivering off-chain data to smart contracts. Compliance with standards like ISO/IEC 27001 for information security management further strengthens the credibility of the attestation process.

From a regulatory perspective, attestation reports are often mandated in sectors like financial services (MiCA, DORA), healthcare (HIPAA), and publicly traded companies (SOX) to demonstrate control effectiveness and data integrity. For decentralized finance (DeFi) protocols, leveraging oracles with published attestation reports can be a key factor in passing security audits and meeting the due diligence requirements of institutional investors and risk committees. The report itself typically includes the auditor's opinion, a description of the system, the criteria used for evaluation, and detailed testing results.

The evolution of regulatory technology (RegTech) and Decentralized Physical Infrastructure Networks (DePIN) is creating new models for attestation. Projects may implement continuous audit protocols where on-chain attestations are automatically generated and verified against a standard, creating a real-time compliance ledger. Furthermore, emerging standards bodies and industry consortia are working to define specific attestation frameworks for blockchain-based systems, aiming to create consistency and interoperability in how decentralized operations are validated for regulatory purposes.

examples-protocols
IMPLEMENTATIONS

Examples from Major Protocols

Attestation reports are a foundational primitive for decentralized trust. Here are key implementations across the blockchain stack.

limitations-considerations
ATTESTATION REPORT

Limitations and Considerations

While attestation reports are a cornerstone of trust in decentralized systems, their utility depends on understanding their inherent constraints and the assumptions they rely on.

01

Trust in the Attester

An attestation report's validity is only as strong as the trustworthiness of the attester who signed it. Users must assess the attester's reputation, security practices, and potential for collusion or coercion. This creates a trusted third-party dependency, which can be a single point of failure if the attester is compromised.

02

Temporal Validity

Reports are a snapshot of state at a specific moment. They do not guarantee future validity. For example, a report confirming a smart contract's code is secure at time t does not protect against a malicious upgrade at time t+1. Applications must implement logic to check for report freshness and expiration.

03

Scope and Context

A report attests to a specific, pre-defined claim (e.g., "code hash is X") within a specific context (e.g., "on Ethereum mainnet"). It does not attest to:

  • The broader security of the system.
  • The correctness of the underlying business logic.
  • Performance or liveness guarantees. Misinterpreting the scope can lead to false assumptions of safety.
04

Implementation Risks

Flaws in how an application verifies the report can nullify its security. Common pitfalls include:

  • Not cryptographically verifying the attester's signature.
  • Failing to check the report is intended for the correct recipient (e.g., the verifying contract's address).
  • Incorrectly parsing the attested data, leading to logic errors.
05

Cost and Latency

Generating and verifying attestations, especially those involving Trusted Execution Environments (TEEs) or complex proofs, incurs computational cost and latency. This can impact user experience and transaction fees, making them unsuitable for high-frequency, low-value operations where speed is critical.

06

Decentralization Trade-offs

Relying on a centralized or permissioned set of attesters can reintroduce centralization risks. While decentralized attestation networks exist, they often involve consensus mechanisms that trade off between speed, cost, and security. The attestation's strength is ultimately tied to the economic security of the underlying network.

ATTESTATION REPORT

Frequently Asked Questions (FAQ)

Common questions about blockchain attestation reports, their purpose, creation, and verification.

An attestation report is a cryptographically signed document that provides verifiable evidence about the state, configuration, or execution of a system, such as a blockchain node or a trusted execution environment (TEE). It works by having a trusted entity (an attester) generate a signed statement containing measured data, which a relying party (a verifier) can then authenticate against a known root of trust. For example, an Ethereum validator client might produce an attestation report proving it is running the correct, unmodified software, allowing a decentralized application to trust its data submissions. The core mechanism relies on digital signatures and often hardware-based security modules to ensure the report's integrity and origin.

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Attestation Report: Definition & Role in Stablecoins | ChainScore Glossary