Sustainability Report 2016

Case Study

Highlights 2016

ERM CVS conducts first external assurance of GRI's sustainability report

Amsterdam, The Netherlands

ERM Certification and Verification Services (CVS) carried out the first-ever external assurance of the sustainability-related information in the Global Reporting Initiative (GRI) combined 2014/2015 annual report.

GRI is an independent international organization that pioneered sustainability reporting in the late 1990s. ERM's own Sustainability Report is published in line with the GRI G4 Sustainability Reporting Guidelines. Reporting organizations use these guidelines to disclose their critical impacts on the environment, society and the economy.

While external assurance is not formally required, GRI G4 recommends the process to increase confidence in the quality and credibility of sustainability performance reporting. Jennifer Iansen-Rogers, Head of Corporate Assurance at ERM CVS, said, "The external value to GRI was to improve confidence in the reliability of the published information, which will be read by its thousands of stakeholders around the world."

The assurance methodology used by ERM CVS was based on the International Standard on Assurance Engagements (ISAE 3000), which GRI selected as the standard for this work due to its focus on data quality and evidence gathering procedures. The external assurance statement covered selected sustainability disclosures in the report. ERM CVS also assessed GRI's data gathering processes and systems related to the assured information and provided feedback and recommendations in a separate report to GRI's management team. The GRI Report, with ERM CVS' assurance statement, can be found here.