Increased credibility through external assurance
Increased credibility and transparency
Discharge of the supervisory board
Reliable basis for management decisions
Better rating results
Assurance of Sustainability Reports as an important tool for greater credibility
The Global Reporting Initiative (GRI), which publishes the most widely used international framework for sustainability reports, recommends external assurance. According to GRI, the global trend of sustainability report assurance has increased, with half of published reports already undergoing an external audit - and the trend is rising.
Assurance of GRI reports, Global Compact, and ESRS report
In principle, external assurance of sustainability reports is suitable for companies of any size and industry. It is particularly relevant for organizations that are in the eye of the public, such as listed companies, public organizations and companies that underlie specific legal requirements.
DQS is a licensed assurance provider
Level of Assurance
- Moderate level of assurance: Your information is checked for plausibility. The audit focuses on internal evidence and on the management level.
- High level of assurance: the evidence gathering process is more extensive here. The review is not limited to internal evidence, but also includes external sources. All levels of the organization are surveyed on a random basis.
What is the assurance process?
In a first step, we discuss your organization, your approach to sustainability reporting and the objectives of the assurance engagement. Based on these discussions, you will receive an individual offer tailored to the needs of your company or organization.
In order to identify potential for improvement at an early stage, DQS offers you the possibility to conduct a pre-assessment. During the completeness check, the sustainability report is compared with the selected criteria catalog (e.g. GRI standards). This is typically followed by an evaluation of the report's content.
After the audit, our auditors prepare a detailed report in which concrete suggestions for improvement are made.
The timing of the pre-assessment depends on your requirements: both the draft report and an already published report can be audited.
The actual assurance audit consists of two parts: The document review and the audit. The duration of the assurance audit depends, among other things, on the scope, the scope of the report, and the selected assurance type and level. During the final meeting, our auditors explain all findings to you, give you feedback, and plan further steps together with you.
After the assurance process is complete, we prepare an assurance statement that can be published with the sustainability report.