Question

Our annual CSR report is not audited by an accredited body — is that a barrier to improving the score?

A non-audited public report can still achieve a significant Reporting score. External assurance adds score in the Reporting indicator — typically unlocking additional points above the threshold achievable with an unverified report — but its absence is not a ceiling-level barrier for most companies below Gold. For companies targeting Gold or Platinum, third-party verification of sustainability data becomes progressively more important. The right sequence: first publish a well-structured report aligned with a recognised framework; external assurance is the logical next investment once the reporting process is mature.