Data, evidence, controls and assurance

A GRI report is only as strong as the trail behind it. This pillar builds the evidence pack, uses the eight reporting principles as review tests, reviews the claims before publication, keeps AI-assisted work under a named human, and separates board approval from what assurance actually covers.

Published passport

Current as at 10 August 2026

Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by GRI

Edition written against

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Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

Limited Assurance on Selected GRI Indicators vs Assurance of the Whole Report

How to define scope, criteria, level and publication wording without allowing a narrow assurance conclusion to become a report-wide claim

Comparison · 10 min GRI Reporting Principles Explained: Accuracy, Balance, Completeness and Verifiability

An editorial and control framework for all eight GRI reporting principles, with evidence expectations, red flags and practical review tests.

Decision guide · 13 min Greenwashing Risks in GRI Reports: Claims, Omissions and Evidence Gaps

A pre-publication risk map linking misleading sustainability communication to editorial, data, legal and governance controls

Decision guide · 8 min Board Responsibilities for GRI Reporting: Material Topics, Oversight and Final Approval

A governance model for impacts, policies, reporting quality, assurance, publication claims and an evidenced release decision

Decision guide · 8 min Using AI for GRI Reporting: What Can Be Automated and What Requires Human Judgement

A human-in-the-loop workflow for extraction, mapping, drafting, evidence validation, materiality decisions and final publication claims

Decision guide · 10 min

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