GRI Assurance | Global Reporting Initiative Verification

Overview

GRI Assurance and Reporting Integrity

The Global Reporting Initiative (GRI) Standards provide a widely used framework for communicating ESG performance in a consistent and comparable way. GRI assurance adds an independent check on reported information, helping ensure that disclosures are accurate, balanced, and focused on material topics.

IRClass – IRQS supports organisations with GRI‑based assurance that tests data quality, reporting processes, and alignment with GRI principles. This helps businesses demonstrate integrity and accountability while strengthening trust with investors, customers, regulators, and other stakeholders.

Scope of GRI Assurance

IRClass – IRQS provides independent assurance on GRI‑based sustainability reports, ensuring accuracy, transparency, and alignment with leading reporting standards.

Material topics

Assessment of identified material topics and topic boundaries against GRI expectations and stakeholder priorities.

Data quality

Review of ESG data accuracy, completeness, and consistency for selected GRI indicators.

Stakeholder input

Evaluation of stakeholder engagement processes and how they inform materiality assessments.

Data controls

Testing of internal controls for ESG data collection, consolidation, and approval workflows.

Framework alignment

Check of disclosure alignment with GRI principles and linkage to BRSR, SDGs, and TCFD where applicable.

Our Approach

A reliable methodology for GRI assurance

Step 1 – Scoping & criteria definition

Agree GRI Standards in scope, entities, reporting period, assurance level, and key disclosures

Step 2 – Gap review against GRI Standards

Compare current reporting and processes with relevant GRI requirements and principles to identify gaps.

Step 3 – Data and process evaluation

Review source data, calculations, and controls for selected GRI indicators using analytical procedures and testing.

Step 4 – Stakeholder & materiality assessment

Evaluate how material topics were identified and how stakeholder perspectives are reflected in the report.

Step 5 – Assurance procedures (limited or reasonable)

Perform work appropriate to the chosen assurance level, from analytical reviews to detailed testing and tracing.

Step 6 – Assurance statement issuance

Provide a formal GRI assurance statement summarising scope, work performed, conclusions, and improvement recommendations.

Our Approach

A reliable methodology for GRI assurance

Step 1 – Scoping & criteria definition

Agree GRI Standards in scope, entities, reporting period, assurance level, and key disclosures.

Step 2 – Gap review against GRI Standards

Compare current reporting and processes with relevant GRI requirements and principles to identify gaps.

Step 3 – Data and process evaluation

Review source data, calculations, and controls for selected GRI indicators using analytical procedures and testing.

Step 4 – Stakeholder & materiality assessment

Evaluate how material topics were identified and how stakeholder perspectives are reflected in the report.

Step 5 – Assurance procedures (limited or reasonable)

Perform work appropriate to the chosen assurance level, from analytical reviews to detailed testing and tracing.

Step 6 – Assurance statement issuance

Provide a formal GRI assurance statement summarising scope, work performed, conclusions, and improvement recommendations.

Industries Driving Transparent Reporting

Empowering key sectors through GRI assurance

GRI Standards are used across diverse industries to disclose material ESG impacts in a consistent, comparable format. GRI assurance helps sector leaders demonstrate reliable data, manage risks, and meet rising expectations from investors, regulators, and civil society.

Financial Services

Strengthen responsible finance disclosures and portfolio impact reporting.

Manufacturing & Heavy Industry

Enhance transparency on resource use, emissions, and supply chain impacts.

Energy & Utilities

Demonstrate credible climate and transition reporting.

Retail & Consumer Goods

Showcase responsible sourcing, product impacts, and customer transparency.

Technology & IT Services

Highlight data privacy, digital responsibility, and operational footprint.

Government & Public Sector

Communicate public value, social outcomes, and stewardship of resources.

Benefits of GRI Assurance

Build credibility, strengthen decisions

Independent GRI assurance provides validation of sustainability performance, enhancing stakeholder confidence.

Verified GRI reports improve credibility with investors, customers, and regulators.
Assurance helps identify reporting gaps, data issues, and ESG‑related risks before they affect reputation or operations.
Assured data supports more reliable ESG targets, strategy, and performance tracking.
Third‑party assurance helps meet growing expectations for credible ESG disclosure under leading frameworks.

Download Our GRI Training Brochure

GRI Standards – Awareness Training

Stay ahead in sustainability reporting with our three‑day GRI Awareness Training. This 24‑hour program, delivered by IRClass – IRQS, introduces the GRI Standards structure, sector‑specific considerations, and the end‑to‑end GRI reporting process from impact identification to disclosure.

Participants learn how to conduct materiality assessments, engage stakeholders, select appropriate GRI disclosures, and understand how independent assurance enhances transparency, accountability, and stakeholder trust in GRI‑based reports.

WHY CHOOSE IRCLASS?

Your trusted partner for CBAM verification and sustainability

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Sustainability audit expertise

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GRI reporting specialists

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Tailored sector insights

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Recognised assurance statements

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Over 30+ years of assurance and technical expertise

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12,000+ clients supported across sectors

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280+ experienced auditors and technical experts

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600+ employees delivering global support

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110,000+ professionals trained through our programmes

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40+ offices providing international reach and local presence

Frequently Asked Questions

Your GRI assurance questions—answered

GRI assurance is an independent assessment of selected disclosures in a GRI‑based sustainability or integrated report to determine whether they are prepared in line with relevant GRI Standards and free from material misstatement.

GRI encourages organisations to obtain external assurance and disclose its scope and conclusions, but it does not make assurance compulsory; requirements may instead come from regulators, stock exchanges, or investors.

Engagements usually focus on material topics, key performance indicators, data collection processes, internal controls, and alignment with GRI reporting principles such as accuracy, balance, and completeness.

Limited assurance relies mainly on analytical procedures and inquiries to provide moderate assurance, while reasonable assurance involves more detailed testing and offers a higher level of confidence in the reported information.

Assurance improves data quality, reveals gaps and risks, and strengthens the credibility of disclosures used by boards, investors, and lenders, helping to align ESG targets and actions with reliable information.

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Independent GRI assurance to validate sustainability reports and enhance confidence in ESG disclosures.

GRI Assurance and Reporting Integrity