Disclosure focus
This disclosure asks an organisation to say whether its sustainability reporting has been checked by an independent external assurer, and if so, to identify what was assured and by whom. The point is to make clear whether the reported information has had any outside review, rather than leaving readers to assume the report has been independently verified.
In practice, the focus is on the scope and coverage of the assurance, not just the fact that assurance exists. An organisation should be clear about whether the assurance covered the whole report or only selected information, and whether it applied across the organisation’s operations or only to particular sites, entities or topics.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 2-5 sub-elements (LRA working checklist)
Set out the organisation’s approach to external assurance, and explain how directors and senior management are involved.
Set out the organisation’s approach to external assurance, and say whether directors and senior management are involved.
If the sustainability report has been independently assured, explain the organisation’s relationship with the assurance provider.
If the sustainability report has been independently assured, explain what was covered and the basis used, including any limits in the assurance process.
If the sustainability report has been independently assured, explain what was covered and the basis used, including the assurance framework applied.
If the sustainability report has been independently assured, explain what was covered and the basis used, including the level of assurance obtained.
If the sustainability report has been independently assured, give a link to, or reference for, the assurance report or statement.
How to prepare it
1Decide whether your report has been checked by an outside assurer, and note the organisation’s approach to using that kind of review. Capture the role played by the board-level group and by senior management, so you can explain their involvement clearly.
2Set out exactly what parts of the sustainability report were covered by the external review, and on what basis that review was carried out. Keep the scope precise so the reader can see what was included and what was not.
3Record the assurance framework or method used by the reviewer, together with the assurance outcome reached. If the review had any practical constraints or caveats, note those as part of the evidence pack.
4Gather the source documents that prove the assurance took place, including the assurance report or statement and any link or reference needed to locate it. Make sure the evidence matches the reporting period and the version of the report being disclosed.
5Describe the working relationship between your organisation and the assurance provider, using plain language that shows how the arrangement operated in practice. Keep this separate from the technical findings so the disclosure is easy to follow.
6Before publishing, compare your draft against the official source to confirm you have covered every required point and have not added anything extra. Check that the wording, scope and references are consistent across the report and supporting files.
Request the data
Request the assurance pack and sign-off details
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What external review, if any, has been arranged for our sustainability reporting, and what exactly was checked, by whom, and on what basis?
Use your organisation’s own terms first (for example, report review, independent check, third-party review, audit support, or assurance pack), then map them to the disclosure wording before sign-off. Keep the request in the language your reporting, finance, legal, and governance teams already use.
Weak request
Can you send the external assurance info for the sustainability report?
Why it fails: It is too vague to tell the owner which documents, dates, scope, review basis, governance involvement, or relationship details are needed. It also uses framework language without telling the team how to answer in their own operational terms.
Better request
Please send the assurance pack for [reporting period]: the reviewer’s statement, what parts of the sustainability report were checked, the review basis and level, any limits or exclusions, how the board / committee and senior leaders were involved, and a short note on our relationship with the reviewer. If there was no external review, please confirm that and share the decision note. Use your own team’s wording first, then we will map it to the disclosure.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain which sustainability information was sent for external review, what basis was used for that review, which assurance standard was applied, what level of confidence was reached, and how the board and senior executives were involved in the process.
Context note
Set out what the assurance result means for readers by clarifying the parts of the report that were independently checked, the extent of that check, and how the organisation’s governance and relationship with the assurer support the credibility of the disclosure.
Fluctuation statement
If the assurance approach, coverage, level of confidence, or limitations changed from the prior period, explain what changed, why the scope or basis differed, and whether the board or senior leaders had a different role in the latest cycle.
Content index entry
GRI 2-5 External assurance — [location / page] / [notes]
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Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to the sustainability team alone, so the board office, finance lead, or assurance contact never confirms who actually handled the review.
Framework language only
People ask for the answer in GRI-style terms instead of the organisation’s own wording, and the source owner cannot map it back to how the business talks about assurance.
Scope left vague
The team does not pin down which report, period, or entity is in scope, so the evidence set ends up covering the wrong part of the business.
Timing basis mixed up
One person pulls documents from a different reporting cycle or cut-off date, which means the assurance record no longer matches the reporting period being described.
Counting basis mixed
Assurance details from separate methods or levels are merged into one file, so the final pack no longer shows what was checked on which basis.
Source labels lost
Original file names, version tags, or document references are stripped out during collation, making it impossible to trace each claim back to the first record.
Populations merged
Assured and unassured material are bundled together in one working sheet, so the team cannot separate what was covered from what was not.
Evidence trail incomplete
The pack is missing the supporting note, link, or sign-off history, so no one can show who approved the information or where the assurance statement came from.
Where judgement is often needed
Set the reporting cut-off for newly bought or sold businesses
Explain which reporting period and group structure you used after acquisitions or disposals, and note any parts of the business that moved in or out of scope during the year.
Choose one rule where local definitions differ
If the same topic is defined differently across countries or business units, state the rule you applied, why it was chosen, and whether any local figures were adjusted to match it.
Decide how to treat activities near the boundary
Say how you handled sites, teams, joint arrangements, contractors or other cases that sit close to the reporting boundary, and whether they were included, excluded or partly counted.
Fix the basis for the assurance description
Be clear whether you are describing the whole sustainability report or only selected parts, and identify exactly what the external reviewer looked at.
State the timing basis used for the assurance work
If the assurance covered a different date range, version or reporting pack from the published report, explain the timing basis and how the two were linked.
Separate measured figures from estimates
Show where the assurance relied on direct records and where it depended on estimates, models or sampling, and explain any material assumptions behind those estimates.
Round figures consistently and explain the method
If numbers were rounded, use one consistent approach, make sure subtotals still add up sensibly, and disclose any cases where rounding changes the visible total.
Handle privacy limits by grouping data
Where personal or commercially sensitive detail cannot be shown, aggregate the information enough to protect confidentiality while still making clear what was covered and what was left out.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Utilities
We have a standing process for deciding whether our sustainability reporting should be checked by an outside assurer, and the board and its committees are briefed on that choice while senior management prepares the scope and timing. This is an illustrative disclosure only: our 2025 sustainability report was externally checked, and the assurance statement is available in our report library; it covers selected reported indicators and narrative claims, was carried out against ISAE 3000 (Revised) and AA1000AS v3, and the assurer concluded a limited level of confidence. The work was restricted to the agreed sample and time period, so the statement also notes that site visits were not performed at every location and that some forward-looking statements were outside scope; the assurer was appointed through our normal procurement process and remains independent of our reporting team.
Synthetic example for practitioner learning only. It shows how to describe the review process, governance involvement, what was checked, the basis used, the confidence level, any scope limits, where the statement can be found, and the working relationship with the assurer.
Illustrative (synthetic) example — Food manufacturing
We decide each year whether to seek outside review of our sustainability reporting, and the audit committee and the full board are updated before approval while senior executives oversee the data collection and respond to findings. This is an illustrative disclosure only: our 2025 sustainability report was externally checked, the assurance statement is linked from the governance section of the report, and the review covered our greenhouse gas figures, water data and selected workforce metrics using ISAE 3000 (Revised) at a limited level of confidence. The assurer’s work was limited to the agreed reporting boundary and a sample of records, with no testing of every site or every metric; the provider was engaged under a standard service contract, had no role in preparing the report, and reported directly to the board after completion.
Synthetic example for practitioner learning only. It demonstrates a plain-language description of the assurance policy, who in governance and management is involved, what was checked, the basis and confidence level, the main limits, the location of the statement, and the independence of the assurer.
How companies report GRI 2-5
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Zydus Lifesciences Limited
Pharmaceuticals / Biotech / Life Sciences · India · 2025
Zydus Lifesciences Limited’s ESG Report FY24-25 includes a statement of assurance on page 3 and discusses alignment with global ESG frameworks on page 147. The report also addresses materiality issues related to external stakeholders on page 148. However, there is no clear or quotable evidence found regarding specific methodology or narrative details for some disclosure items, and several narrative items are not found in the report.
Interconexión Eléctrica S.A. E.S.P.
Electric Utilities / IPP / Energy Traders · Colombia · 2024
Interconexión Eléctrica S.A. E.S.P.'s 2024 Integrated Management Report provides partial information on the policy and practice of requesting external verification, mentioning this topic on page 131 but without presenting a clear headline value. The report also references the processes and frequency with which senior executives and other employees report to the highest governance body on page 135. However, there is no quotable evidence found regarding specific narrative items or detailed disclosures related to this topic elsewhere in the report.
Chang Hwa Commercial Bank, Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
Chang Hwa Commercial Bank, Ltd.'s 2024 ESG Report provides some information on governance structures, noting the chair of the highest governance body on page 198 and describing the Board of Directors as the highest governing body with four functional committees on page 44. The report also mentions the President as the head of the ESG Task Force on page 8 and references external assurance on page 189. However, detailed narrative items related to specific governance disclosures are largely missing or unclear, with no quotable evidence found for several expected narrative points.
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Scenarios to work through
A group has had its sustainability report checked by an outside assurance provider for the first time this year. The board approved the approach, while the chief executive and finance director helped choose the provider and reviewed the final statement.
QHow should the team explain its approach to outside assurance and the roles played by the board and senior leaders?
Reveal model answer →Hide answer ↑Set out the organisation’s approach in plain terms, then say whether the board and senior leaders were part of the decision and review process. If they were involved, explain that involvement clearly rather than leaving it implied.
Why this matters · The disclosure should show both the assurance approach and how top-level oversight and executive input fit into it.
A sustainability report was externally checked, but the assurance statement sits on the provider’s website and the report only mentions that an external review happened. The reporting team is unsure whether that is enough.
QWhat should be included so readers can find the assurance evidence and understand what was covered?
Reveal model answer →Hide answer ↑Include a link or clear reference to the assurance statement or report, and add a short description of what was examined and the basis used for the work. If the report was checked against a named assurance framework, identify that framework in your own words.
Why this matters · Readers need both the source document and a clear summary of the scope and basis of the assurance work.
The assurance provider gave a limited conclusion on selected sustainability metrics, and the engagement note says some site visits were not possible because of travel restrictions. The preparer is drafting the disclosure and wonders how much detail to include.
QHow should the team describe the outcome and any constraints without overstating the assurance work?
Reveal model answer →Hide answer ↑State the level of assurance that was obtained, explain exactly what parts of the reporting were covered, and note any practical limits on the process. Keep the description balanced so it does not suggest broader coverage than was actually achieved.
Why this matters · The disclosure should make the scope, depth and constraints of the assurance work clear.
An assurance provider is a long-standing audit firm that also advises the company on reporting controls. The sustainability team has to decide whether to mention that relationship in the report.
QWhat should the team do about the connection between the organisation and the assurance provider?
Reveal model answer →Hide answer ↑Describe the relationship in a straightforward way, including any relevant links between the organisation and the provider that a reader would need to understand the context of the assurance work. Do not leave out a material connection just because the assurance outcome was positive.
Why this matters · The relationship with the assurance provider should be transparent enough for readers to judge the context of the assurance work.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Organizational details → Guide ✓Nomination and selection of the highest governance body → Guide ✓Chair of the highest governance body → Guide ✓Role of the highest governance body in overseeing the management of impacts → Guide ✓Delegation of responsibility for managing impacts → Guide ✓Role of the highest governance body in sustainability reporting → Guide ✓Show all 29 related disclosures →
FAQ
Questions this page answers
For GRI 2-5 General Disclosures, what data do I need to gather before I start drafting the assurance disclosure?+−
Use the page’s datapoint list as your starting checklist: assurance policy and practice, governance involvement, assurance report link, assured content and basis, assurance level obtained, assurance limits, and assurer relationship. The page also gives a step-by-step preparation flow, so you can turn that list into a practical data request and draft plan.
How do I use the step-by-step ‘how to prepare’ section for GRI 2-5 in practice?+−
Treat it as a working sequence for collecting the right inputs, checking what needs to be evidenced, and then shaping the disclosure draft. It is designed to help you move from raw information to a report-ready narrative rather than leaving you with a theory-only summary.
What should I ask the assurance owner or audit contact for when preparing GRI 2-5?+−
Ask for the assurance policy and practice, the assurance report link, the level obtained, what content was covered, any limits, and the relationship with the assurer. The page’s assurance-focused datapoints are meant to help you identify the minimum practical information needed for a draft and evidence pack.
How do I decide who owns the GRI 2-5 assurance disclosure data in my organisation?+−
The page points you to governance involvement in assurance and the assurer relationship, so ownership should sit with the people who can confirm those facts and provide evidence. In practice, that usually means coordinating between sustainability, governance, HR or other data owners, and the assurance contact.
What evidence pack do I need to make a GRI 2-5 assurance disclosure assurance-ready?+−
The page includes a five-item evidence pack specifically for assurance readiness, so use that as the core file set for review. It is intended to support the datapoints, the assurance claims to verify, and the final draft without relying on unsupported statements.
How do the four assurance claims to verify help me check my GRI 2-5 draft?+−
They give you a claim/risk/evidence structure to test whether each statement in the draft is supported and complete. Use them to spot gaps early, especially where the disclosure refers to policy, scope, limits, or the assurer’s role.
What are the common reporting gaps or mistakes to avoid in a GRI 2-5 assurance disclosure?+−
The page lists common gaps and mistakes so you can check for missing evidence, unclear scope, or weak links between the narrative and the assurance information. It is useful as a final quality-control pass before the disclosure goes into the report.
How can I turn the GRI 2-5 page into a first draft for the annual report?+−
Use the draft-output section to move from data collection to writing: it offers visualisation ideas, narrative starters, and a GRI content-index line. That makes it easier to produce a clean draft that is consistent with the information you have gathered.
What should I include in the GRI 2-5 narrative if I want it to be assurance-ready?+−
Focus on the page’s assurance datapoints and make sure the narrative clearly states what was assured, the basis, the level obtained, any limits, and the assurer relationship. The evidence pack and claim checks are there to help you keep the wording aligned with the underlying support.
How do I use the Prep & Assurance workbook for GRI 2-5?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it alongside the page’s step-by-step guidance, evidence pack, and common mistakes list to organise inputs and track what still needs to be confirmed.
What is the printable Library Card for GRI 2-5 and when should I use it?+−
The Download Centre also provides a printable Library Card in .pdf format. It is a practical companion for keeping the disclosure’s key datapoints, evidence needs, and draft prompts in one place while you work through preparation.
More questions this page can help with
GRI 2-5 General Disclosures: what are the key datapoints to collect for an assurance disclosure draft?GRI 2-5: how do I build an evidence pack for assurance readiness?GRI 2-5 assurance disclosure: what should I ask governance, HR, or the assurer for?GRI 2-5: how do I use the claim/risk/evidence checks before sign-off?GRI 2-5 General Disclosures: what are the common mistakes in the assurance section?GRI 2-5: how do I turn the page’s narrative starters into a report draft?GRI 2-5: what should go into the assurance report link and basis of assurance field?GRI 2-5: how do I use the downloadable workbook to track missing evidence?GRI 2-5 General Disclosures: what does the synthetic example show me about drafting the disclosure?GRI 2-5: how do I check whether my disclosure covers assurance limits clearly?GRI 2-5: how do I use the content-index line in the draft-output section?GRI 2-5 General Disclosures: where can I find real published report examples on the page?
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