Tel:021-62895083   021-62895383

搜索 Search
服务专区Our Service
可持续报告和第三方审验Sustainability Reporting & Third-party Assurance

可持续性报告的第三方验证

关于可持续性报告,术语验证保证本质上含义相同,指的是外部审核,在此期间,我们会评估贵方报告的可信度、准确性和相关性。此等审核的目的在有力地证明贵方可持续性报告的可靠性。

全球报告倡议组织(GRI)是GRI可持续性报告标准的推动力,该组织强烈建议以第三方验证作为报告过程的一部分。根据GRI数据,外部保证已越来越普遍:所有已发布报告中约有50%经过验证,未来这一数字还将增长。

 

审验方法

虽然GRI推荐保证,但尚未制定保证方法。为弥补这一空白,英国非营利组织AccountAbility发布了其AA1000保证标准:该标准不对报告提出要求,而是描述了审验提供商需要遵守的原则。因此,其提供了统一的、国际公认的外部审验方法,提高了审验声明的总体质量。

作为执行AA1000标准的授权保证提供商,DQS集团是贵方一直在寻找的全球公认且合格的保证合作伙伴。无论贵方的可持续性报告是遵循GRI原则还是定制方法,我们都乐意指导贵方完成整个过程。

 

外部审验的益处是什么?

认可和信任

审验陈述确认了贵方可持续性报告的可靠性,并且增强了利益相关者的信心。这不仅适用于商业伙伴和股东,也适用于投资者和评级机构,在进行投资和评级决策时,这些机构越来越多地将审验陈述纳入考虑。

 

降低风险和增加价值

独立的验证大大降低了错误或不完整数据的风险,并且能避免贵方不得不发出纠正性声明的情况。数据可靠性的提高也提升了最终报告作为内部决策以及有关各方依据的价值。

 

改善利益相关方的沟通

执行AA1000标准的审验业务包括对利益相关者参与过程的审查,并且加强了利益相关方的对话。

 

优化的数据收集和过程

对所有数据收集过程的外部审查提高了数据的一致性,从而为管理决策奠定了坚实基础。外部审核还对内部系统和控制点进行评估,对调查结果的重要性提出质疑,并且强调可持续性管理系统的完善潜力。

 

加强组织凝聚力

组织的所有级别都参与审验过程。这使其对可持续性管理的兴趣增强,而且还提高了所有部门的认识。它还将可持续发展问题列入董事会会议议程,并且鼓励高级管理层承担责任。

  

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.

 

WHAT ARE THE BENEFITS OF EXTERNAL ASSURANCE?

 

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.