January 2014
GRI Focal Point US Assurance Trends Study
How Is Assurance Shaping the Future of U.S. Sustainability Reporting?
GRI, in collaboration with Governance & Accountability Institute, launched a special U.S. study examining trends in the assurance of sustainability information. The study, introduced via a webinar attended by over 100 participants, highlights how assurance providers are being used in sustainability reporting and why companies are choosing this path.
Key Findings
Rapid reporting growth — For the first time, 53% of the S&P 500 publicly disclosed sustainability information, up sharply from 19% just the prior year.
GRI adoption — U.S. companies produced 269 GRI-based sustainability reports in 2011, a 46% increase over 2010, outpacing reporting growth in many other countries.
Assurance questions — The study raised important questions around the quality and trustworthiness of disclosed sustainability data, focusing on how assurance is currently practiced in the U.S. and why it matters.
Summary
While the growth of sustainability reporting in the United States has been significant, the GRI–G&A Institute study emphasized that volume alone does not guarantee credibility. As more companies adopt GRI-based frameworks, stakeholders increasingly demand reliability and verification of reported information. Assurance practices, common in financial reporting, are now gaining attention in ESG disclosure. This study explored how U.S. companies are engaging assurance providers, what motivates them to seek third-party validation, and how assurance can build trust with investors, regulators, and the public.
What You’ll Learn
This paper explains the emerging role of assurance in U.S. sustainability reporting. You’ll learn why assurance matters for the credibility of ESG data, how assurance trends compare globally, and what factors are driving companies to adopt assurance practices. The paper also explores broader implications for stakeholders, including investors who increasingly depend on verified sustainability information to inform decisions.
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