Verification of Sustainability Reports

Verification of Sustainability Reports

In March 2018, the CSR Directive Implementation Act officially came into effect retroactively with effect from 01/01/2017. The standard requires certain large, publicly traded organisations and public-interest entities to disclose non-financial information.

As a result of the directive, the organisations concerned should develop a long-term strategy for the continuous improvement of their sustainability performance. This is generally done by publishing non-financial information in the CSR report. This report informs shareholders and stakeholders primarily about management strategy by documenting the risks and consequences of ecological, social and employee-relevant aspects. In addition, a CSR report comprises information on the corporate views with regard to corruption and bribery. The directive does not explicitly require the non-financial report to be verified. However, for transparent and authentic reporting, testing by external TÜV NORD CERT specialists offers significant advantages.

The Verification is interesting for

  • EU-wide we assume that there are currently approx. 6000 companies directly affected by the CSR Directive. Primarily, this includes large publicly traded companies. But even medium-sized companies that are involved indirectly (e.g. via the supply chain of these larger companies) can benefit from CSR / sustainability reports. In general, this applies to all organisations that want to distinguish themselves and stand out from the competition.

Advantages intern

In the long term, your corporate strategy is designed for sustainable growth. Our auditors use existing systems (e.g. management systems) to assess whether strategy and targets are in line with the identified options for action. In this connection, strengths and weaknesses of data collection and reporting are formulated and potentials for increasing efficiency are revealed. At the same time, the audit effort for the verification of sustainability reporting can be significantly reduced.


In the area of corporate communications, non-financial information becomes ever more important. Stakeholder groups such as investors, corporations, policy-makers or critical consumers demand transparent information about the business activities of organisations that go beyond the purely financial performance indicators. An external verification by specialists from TÜV NORD CERT not only guarantees the fulfilment of all requirements of the EU Directive on the disclosure of non-financial information, but also offers comprehensible, future-relevant advantages.

Advantages external

CSR and sustainability reports increase the transparency of reporting and increase the credibility towards shareholders and stakeholders. The verified activities for sustainable business open up or secure long-term business relationships for you and distinguish you as a future-oriented company.

We are looking forward to your inquiry