BSi's Guidelines to Sustainability Report Assurance

Ref Link:

http://www.bsigroup.com/en/Assessment-and-certification-services/management-systems/Standards-and-Schemes/Sustainability-Report-Assurance/

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Independent Sustainability Report Assurance (SRA) provides an objective verification of your CSR/sustainability report. Assessments are normally conducted in accordance with the globally recognised Global Reporting Initiative, GRI (G3) Guidelines, and AA1000 Assurance Standard.

The BSI assurance process addresses three key areas of your reporting:

• Materiality - we'll assess your prioritization of issues and identify any omissions or misrepresentations that could influence the decisions or actions of your stakeholders. We'll also assess the significance of your report content in relation to your organization and your stakeholders.
• Completeness - we'll evaluate your organization's diligence in identifying and understanding the material impact of your sustainability performance.
• Responsiveness - we'll determine whether your report communicates and provides evidence that you have responded effectively to stakeholder concerns, policies and relevant standards.

On the successful completion of the assessment, we'll produce an Independent Assurance Opinion.

 

Matching your needs - precisely

Not all organizations require, or can attain, the same level of CSR/Sustainability Report Assurance. That's why our assurors can recommend any of four levels of SRA. Each one is specifically devised to meet the needs of organizations at differing stages of their reporting development.

Level 1: CSR/Sustainability Check
This entry level service is typically audited against the sustainable development maturity matrix in BS 8900. We evaluate whether your organization has processes defined and procedures in place to support the activities and programs needed to produce a meaningful report, and inform you of the outcome in a gap analysis report.

Level 2: Report Check
The information within your report is verified which may require one or two visits to your headquarters and discussions with senior management and other contributors. You will receive a recommendation aligned with the Global Reporting Initiative (GRI) Application Levels and a report commentary for your internal use.

Level 3: Limited Assurance
This higher level of assurance is similar to that provided by financial auditors commenting on a company's report and accounts. We will evaluate your report in accordance with the principles of the GRI G3 Guidelines and AA1000AS, assessing your underlying data and management systems as well as your sustainability performance.

The depth of engagement must be sufficient to provide assurance that your report is free from material misstatement, based upon sampling within the agreed scope of the assurance and the information you provide. Along with the public Independent Assurance Opinion, you will receive a confidential report describing the assurance team's findings and providing you with insights into potential areas for improvement.

Level 4: Reasonable Assurance
This highest level of SRA evaluates your report in accordance with AA1000AS and/or the GRI G3 Guidelines or other applicable standard.

We will assess your underlying data and management systems to provide assurance in the extent to which your company has performed against your sustainability objectives and assure that your report is inclusive, complete and responsive to stakeholder needs. You will receive an Independent Assurance Opinion for publishing in your sustainability report as well as a detailed confidential engagement report describing the assurance team's findings and indicating areas for further improvement.

View the sustainability report assurance process flowchart (PDF, 57KB).