GRI·Decision guide·Assurance and controls
Prepare for external assurance as a controlled reporting project, not as a late review of the finished PDF. First define the subject matter, reporting boundary, criteria, assurance level and exclusions; then procure an independent, competent provider, map every assured disclosure to evidence, test data and narrative controls, run walkthroughs and a dry review, remediate findings, obtain appropriate management representations and align the final publication wording with the practitioner’s report.
Helps you decideHow to Prepare a GRI Report for External Assurance
Reviewed 11 Aug 2026
21 min
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GRI·Explainer·Assurance and controls
GRI does not prescribe one internal-control framework, but its reporting principles require information to be accurate, complete, comparable, timely and verifiable. Assign an owner, preparer, independent reviewer and accountable approver to each disclosure; retain source evidence, calculation logic, estimates, judgements and change records; and reconcile the report, Content Index and supporting pack.
Helps you decideInternal Controls for GRI Reporting: Data Owners, Reviewers and Approval Workflow
Reviewed 11 Aug 2026
10 min
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GRI·Explainer·Assurance and controls
GRI 2-5 does not require an organisation to obtain external assurance. It requires the organisation to describe its policy and practice for seeking assurance, including whether and how the highest governance body and senior executives are involved.
Helps you decideGRI 2-5 External Assurance Explained: assurance policy, scope, level, provider independence, limitations and disclosure checklist
Reviewed 11 Aug 2026
11 min
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GRI·Comparison·Assurance and controls
Limited assurance on selected GRI indicators is assurance only on the information expressly identified in the practitioner's report. It does not become assurance of the whole GRI report, the materiality process, the Content Index or the organisation's in-accordance claim unless those items are explicitly within scope and covered by the signed conclusion.
Helps you decidewhat an assurance engagement covers and how to word the publication sentence, so a conclusion on selected indicators is never read as assurance of the whole report
Reviewed 10 Aug 2026
10 min
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