TÜV NORD Greece (TÜV NORD), responding to the need to highlight the sustainability practices followed by companies, as well as to confirm the performance of companies on Corporate Social Responsibility issues, provides services for the independent verification and assurance of the accuracy and reliability of the data reported in the Sustainability Reports published annually.

The verification of the verification of the Sustainability Reports by TÜV NORD Greece (TÜV NORD) is carried out in accordance with the GRI (Global Reporting Initiative) Sustainability Reporting Guidelines and more specifically the GRI Standards series of Guidelines. In more detail:

This service is linked to the UN Sustainable Development Goals (SDGs).

With the introduction of the GRI Standards Sustainability Reporting Guidelines series, particular importance is now attached to the exploration and clarification of the essential issues of company operations that will emerge as a result of a meaningful dialogue between companies and all stakeholders directly or indirectly affected by their activities. Companies are now able to publish data and indicators only on those issues that have been identified as material in consultation with stakeholders. Verification relates either to the level of implementation of the GRI Standards guidelines or to the verification of data on specific material issues in the report.

The external verification by TÜV NORD Greece (TÜV NORD) comes to confirm the development levels of the report as follows:

• Core: Clarification of the materiality analysis and reporting of at least one indicator from each materiality.
• Comprehensive: Clarification of the material issues and reporting of all indicators related to each material issue.

Ι. VERIFICATION OF THE LEVEL OF SOCIAL REPORTING

The verification of the level of the Sustainability Report is based on the GRI CONTENT INDEX and the company's statement on the level of implementation of its social report. Based on the above, TUV HELLAS verifiers proceed to review all the data sent by the company. The verification is carried out based on the GRI specifications regarding the implementation levels [Core or Comprehensive]

II. VERIFICATION OF MATERIAL ISSUES/ SOCIAL REPORT HEADINGS

In case the company wishes to verify specific chapters of its social report, it sends again the written reason of its report to TUV HELLAS and states which of its Material Issues/Capitals it wants to verify. This is followed by the verification inspection of the report's Material Issues chapters (Material Issues Indicators). The resulting observations are pointed out to the company's managers and are also documented in the verification report form.

 

Upon completion of the procedure, TÜV NORD Greece issues a certificate of verification of the level and/or indicators of the sustainable development report's material issues.

 

The Inspection and Certification Body TÜV NORD Greece (TUV NORD) was declared as an official licensed partner by the international Accountability Organization. The licensing refers to the official possibility given to TÜV NORD Greece to use the methodology and the AA1000AS standard mark by TÜV NORD Greece in the verification of the data of the Corporate Social Reports (license no.: 000-209).

 

TÜV NORD Greece (TUV NORD) is the first inspection-certification body in Greece to hold the relevant license, highlighting once again its leadership in the field of verification of company performance data in the area of accountability and sustainability.