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Level 1 · Pillar guide 06·GRI · Disclosure guides

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.

What sits under this pillar 14 articles, 0 FAQ cards, 0 expert notes.
RK Published passportReviewed by Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS Current as at
GRI and ISSB-IFRS S1 & S2 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 LinkedIn

Edition written against

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
How to Prepare a GRI Report for External Assurance

An 8-12 week readiness project covering scope, criteria, provider procurement, evidence mapping, data controls, walkthroughs, representations, remediation and publication wording

Decision guide · 21 min
GRI 2-5 External Assurance Explained: assurance policy, scope, level, provider independence, limitations and disclosure checklist

A practitioner guide to assurance policy, governance involvement, provider relationships and accurate disclosure wording

Explainer · 11 min
Estimates in GRI Reporting

When they are acceptable and how to disclose limitations

Decision guide · 18 min
GRI Source Register and Data Request

A practical setup for reporting teams

Decision guide · 17 min
GRI Evidence Pack: source documents, calculations, methodologies, data-owner confirmations, review controls, approvals, access and retention

A reporting team often has evidence, but not an evidence system. Source files remain in personal inboxes, calculations are overwritten, screenshots cannot …

Explainer · 14 min
First GRI Report in 90 Days: What Is Realistic and What Must Wait

A 13-week accelerated roadmap with realistic scope, impact evidence, governance, priority disclosures, Content Index controls and go/no-go gates for a credible first …

Explainer · 13 min
How to Prepare a GRI Report without a Dedicated ESG Team

A lean operating model for SMEs and first-time reporters: minimum roles, practical Word and Excel controls, specialist support and an illustrative 12-week …

Decision guide · 17 min
How to Prepare a GRI Report

An end-to-end workflow from mobilisation and impact assessment to disclosure controls, the GRI content index, approval and publication.

Decision guide · 9 min
Internal Controls for GRI Reporting: Data Owners, Reviewers and Approval Workflow

A practical control model from source system to publication, covering ownership, preparation, independent review, narrative claims, estimates, external datasets, group consolidation, change …

Explainer · 10 min

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Certified GRI Standards Training

This page settles one disclosure. The GRI Standards Certified Training — two live days, taken as a bundle with an ESRS course — walks the whole cycle: material topics, datapoints, evidence, the Content Index and assurance readiness, with exercises on your own data.

Available as two live training days online or on-site in London, bundled with an ESRS course.

Explore GRI training (ESRS bundle) →
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