Sustainability Sustainability Report Assurance (SRA)
The increase in corporate responsibility reporting adds pressure from investors, the media, governments and non-governmental organizations for independent verification of reports’ content.
Independent assurance of reports against international standards, such as the Global Reporting Initiative (GRI) and the AA 1000 Accountability Principles (2018), demonstrates an organization’s commitment to customers and stakeholders. It also ensures that all social and environmental information published is accurate and correct.
The SGS approach to sustainability report assurance is a flexible model. At its core are SGS protocols that are based on internationally recognized guidance for assurance of corporate sustainability reporting (CSR) and non-financial data, with a range of optional modules to address your specific requirements.
Basic Assurance Service
This service is designed for organizations seeking external assurance of selected, material data sets and not the Principles of reporting. Basic assurance offers a moderate level of assurance, equivalent to the limited level of assurance in accordance with the requirements of ISAE3000.
GRI Assurance Service
This service is ideal for organizations using the GRI standards to guide their reporting processes. Data assurance is carried out in line with the requirements of the ISAE 3000 standard. SGS is an Organizational Stakeholder of GRI.
This option is ideal for organizations that already have a history of issuing social and environmental reports. You are ready to provide further assurance of the completeness of scope of your reports in addition to assuring the processes through which they have been compiled. SGS is an AA1000 Licensed Assurance Provider.
Assurance Timing Options
- Pre-assurance – allows you to make the improvements required to include the data in future assurance. It can take place at any time, as the focus is on investigation to understand, analyze and test systems associated with data collection, validation and reporting
- Gap analysis only – GRI and AA1000 options can be performed at any time as a stand-alone gap analysis, this option will result in an Internal Management Report but not an Assurance Statement
- End of reporting cycle – most assurance is performed once the report has been written in draft form and before publication
- Throughout reporting cycle – for organizations with well-embedded systems, the assurance process can be planned to take place at various stages throughout the reporting cycle to enable the evaluation of specific reporting events
Increase stakeholder confidence and send a strong signal to the marketplace about your organization’s commitment to corporate responsibility. SRA services ensure the transparency and validity of the information you make public and allow you to reinforce internal reporting processes and procedures to ensure the strength of future reports.
We have a history of undertaking and successfully executing large-scale, complex international projects. With a presence in every single region around the globe, our people speak the language and understand the culture of the local market and operate globally in a consistent, reliable and effective manner.
Article 225 in France
Published on 26 April, 2012, decree 2012-557 imposes transparency obligations on companies for social and environmental responsibility. Companies that employ more than 500 staff and where the total of their balance sheet, or net turnover, is EUR 100 million, or more, must report annually on 42 environmental and social indicators, or explain their exclusion. Additionally, the detail must be verified by a COFRAC accredited third party, such as SGS.
For more information, please contact your local SGS office.
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