Sustainability Reporting Assurance Services

Sustainability Reporting Assurance Services

A sustainability report is an organizational report that gives information about economic, environmental, social and governance performance. Sustainability reporting is not just report generation from collected data; instead it is a method to understand, internalize, measure, improve and communicate their economic, environmental, social and governance performance and an organization’s commitment to sustainable development in a way that can be demonstrated to both internal and external stakeholders

There are several sustainability frameworks and standards recognized internationally. The major providers of non-financial reporting guidelines include:

  • Global Reporting Initiative (GRI Sustainability Reporting Standards)
  • The Organisation for Economic Co-operation and Development (OECD Guidelines for Multinational Enterprises)
  • UN Global Compact (Communication on Progress)
  • International Organization for Standardization (ISO 26000 Guidance on social responsibility)
  • The International Integrated Reporting Council (IIRC International Framework)
  • Sustainability Reporting Assurance – Accountability
  • CSR Reporting as per The Indian Companies Act 2013
  • Business Responsibility Reports – SEBI Requirements
  • EcoVadis

What is assurance

Subsequent to the increase in corporate responsibility reporting, there is now increased pressure from investors, the media, governments and non-governmental organisations for credible non-financial information – Sustainability Reporting and independent verification of the content of these reports.When it comes to sustainability reporting, the terms ‘verification’ and ‘assurance’ essentially mean the same thing: an external assessment, wherein the credibility, accuracy and relevance of your report is assessed by the competent assessors following predefined protocol. The purpose of such an assessment is to strongly demonstrate the reliability of your sustainability report.

Sustainability Report Assurance Methodology

Our approach to sustainability report assurance is a flexible model based on the AA1000 Assurance Standard. Its primary objectives are to evaluate your report against the AA1000

Accountability Principles of Inclusivity, Materiality and Responsiveness, and to ensure the accuracy of the chosen scope of reporting through independent review.

  • Defining scope of work with client
  • Proposal & Agreement with client
  • Preparation of a detailed verification plan and selection of assessment team
  • Client agreement on assessment planning and logistics
  • Site visits and Performing assurance wherein actual verification is carried out and interviews are held with key management representatives, data flows are checked and documents reviewed
  • Preparation of Assurance Statement and Verification report, which is subjected to internal quality review and finalized after client’s comments.

As a licensed Assurance Provider according to the AA1000 standard, the Standards Certification Council is recognized globally and suitably qualified assurance partner you have been looking for. Irrespective of whether your sustainability report follows the GRI principles or a custom approach, we will be pleased to assist you through the process.

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