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可持续报告和第三方审验Sustainability Reporting & Third-party Assurance

























Third Party Verification of Sustainability Reports

When it comes to sustainability reporting, the terms ‘verification’ and ‘assurance’ essentially mean the same thing: an external audit, during which we evaluate the credibility, accuracy and relevance of your report. The purpose of such an audit is to convin­cingly demonstrate the reliability of your publication.


The Global Reporting Initiative (GRI), the driving force behind the GRI Standards for sustainability reporting, strongly recommends third party verification as part of the reporting process. According to GRI data, external assurance is increa­singly common: about 50 % of all published reports are subjected to verification, with this figure set to increase in the future.


Assurance Methodology

Although GRI recommends assurance, it has not developed an assurance method yet. In order to fill this gap, the British non-profit organization Accoun­tAbility has published its AA1000 Assurance Standard: this standard does not pose requirements to the report as such, but rather describes the principles that assurance providers need to adhere to. As such, it provides a unified and internationally accepted methodology for external assurance and raises the overall quality of assurance statements.


As a licensed Assurance Provider according to the AA1000 standard, the DQS Group is the globally recognized and qualified assurance partner you have been looking for. Regardless of whether your sustai­nability report follows the GRI principles or a custom approach, we will be happy to guide you through the process.




Recognition & Trust

An assurance statement confirms the reliability of your sustainability report and boosts stakeholder confidence. This applies not only to business partners and shareholders, but also to investors and rating agencies, which increasingly take into account assurance statements when making investment and rating decisions.


Reduced risk and increase value

An independent verification considerably reduces the risk of faulty or incomplete data and saves you from having to issue corrective statements. The increased reliability of the data also increases the value of the final report, both as a basis for internal decision-making as well as for interested parties.


Improved Stakeholder Communication

An assurance engagement in accordance with the AA1000 standard includes a review of the stakeholder engagement process and intensifies the stakeholder dialogue.


Optimized data gathering and processes

The external review of all data gathering processes improves the consistency of the data, which in turn builds a solid foundation for management decisions. The external audit also evaluates internal systems and control points, questions the materiality of the findings and highlights potential for improvement in sustainability management systems.


Strengthening Organizational Cohesion

All levels of the organization are involved in the assurance process. This leads to an increased interest in sustainability management and raises awareness across all departments. It also puts sustainability issues on the agenda in the board room and encourages top management to assume responsibility.