GRI Reporting

Sustainability Reporting Verification

Third-party assurance of sustainability reports

Third-party assurance of sustainability reports

In recent years, the attention of the market and the policymakers to the issues of sustainable development has led more and more organisations to implement systems to monitor their social and environmental performance and to report them externally.

While disclosing Sustainability information to stakeholders about Environmental, Social and Governance (ESG) aspects, it is important to use standards that ensure credibility from the consumers, governments and interested parties..

ms sustainabilityTo standardise the processes and contents of sustainability reporting, international working groups have developed guidelines for preparing these reports. Among the best-known are GRI (Global Reporting Initiative) and AA 1000 (Accountability). GRI is the most widely used guideline for producing these sustainability reports. The GRI reporting standards are regularly reviewed and updated to ensure that they reflect global best practices and facilitate organisations to respond towards emerging information demands from various stakeholders.

Alongside the growing number of organisations producing sustainability reports, there is also an increasing demand for external audits of the reports by independent third-party auditors. GRI recommends an independent evaluation of the sustainability reports prepared by organisations. Verifying sustainability reports aims to assure stakeholders of the truthfulness of the information reported.

Sustainability reporting, as per GRI guidelines, puts forth the results of an organisation’s commitment towards achieving its sustainable development goals within a specific timeframe.


If an organisation uses GRI standards to disclose their sustainability report, the report verification by an independent third party provides multiple benefits:

  • It verifies the accuracy and comparability of data reported to achieve consistency and alignment with other reporting.
  • It verifies that materiality themes and GRI indicators have been comprehensively checked in line with the standard.
  • It verifies that the statements made in the sustainability report document are accurate and true.
  • It helps organisations identify areas of further improvement in line with GRI principles.
  • It improves the reliability of the sustainability report as it describes the rationale & contents of assurance.
  • It provides trustworthy information that enhances the decision-making of independent information users like procurement managers, investors, and consumers.

TÜV SÜD supports organisations with sustainability reporting

TÜV SÜD supports companies as an independent third-party verifier of sustainability reports. Our auditors have the most appropriate skills for the evaluation of your reports.

Verification of reports are carried out based on the material topics identified by the organisations and according to reporting guidelines such as Global Reporting Initiative (GRI).

Regarding the international verification standards and guidelines for the drafting sustainability reports, TÜV SÜD has created its verification methodology to ensure the highest level of sustainability reporting compliance.

Our sustainability reporting verification services

To verify your sustainability reporting, the TÜV SÜD team conducts interviews with the organisation to understand the structure of the company, the organisation as well as the processes of data collection. The GRI reporting framework consists of universal as well as topic standards that organisations can use to prepare and report information that showcases significant sustainability impacts.

The sustainability reporting verification process is usually conducted and agreed upon with the company in different stages to guarantee the most effective and efficient organisation while checking the information and data.

The focus on GRI indicators verification is conducted to guarantee the reliability of the information and the accessibility of information provided in the layout of your Sustainability Report, as we understand the importance of providing adequate disclosure to reach the interest of your stakeholders.

As a result of the sustainability reporting verification process, an assurance report is issued and can be integrated with the final version of the Sustainability Report, ready to be made publicly available.

For more information about Sustainability Reporting Verification or to find out how to access this service, please get in touch with us today.




GRI Reporting

Disclosing sustainability

On-demand Webinar on Global Reporting Initiative

Learn More


Sustainability Reporting Verification Infosheet

Build trust towards your stakeholders with a third-party verified sustainability report

Learn More

SA8000 Social Accountability Certification

SA8000 Social Accountability Certification

Affirm your commitment to social accountability in the workplace


Business Social Compliance Initiative

Business Social Compliance Initiative 2.0

Demonstrate your commitment to humane working conditions


ISO 37001

ISO 37001 Anti-bribery Management Systems

Mitigate bribery risk and maintain customer confidence

Download now

ISO 45001 occupational health safety management system

ISO 45001 occupational health and safety management system

Manage OH&S risks to ensure safe and stable operations


ISO 45001
White paper

ISO 45001 – Occupational health and safety

Address risks and opportunities for stable and safe operations.

Learn more


Next Steps

Site Selector