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ESG Verification

ESG verification is a process in which an independent third-party body reviews the accuracy and reliability of a company’s environmental, social and governance disclosures.
Independent verification helps prevent greenwashing while strengthening corporate credibility and investment value.

1. What Is ESG Verification?

ESG verification reviews a company’s sustainability report or disclosure data to confirm the following points.

✓ Data Accuracy
✓ Appropriateness of Methodology
✓ Compliance with International Standards
✓ Prevention of Greenwashing, Including Omission or Exaggeration

2. Key Verification Areas

🌱 Environment, E

  • Greenhouse gas emissions, including Scope 1, 2 and 3
  • Energy use and renewable-energy ratio
  • Waste and pollutant management

👥 Social, S

  • Industrial safety and working conditions
  • Human rights and labour standards
  • Customer protection and social contribution

🏢 Governance, G

  • Board composition and independence
  • Internal control and audit systems
  • Ethical management and anti-corruption controls
ESG verification image 1 ESG verification image 2

3. Verification Standards and Methods

• Commonly Used International Standards:

GRI, SASB, TCFD, ISO standards including ISO 14064 for greenhouse gas verification, and the K-ESG Guidelines.

• Assurance Level:

Limited Assurance

A basic level of verification that checks whether material errors are present.

Reasonable Assurance

A deeper level of verification that provides a higher degree of confidence, similar in approach to financial auditing.

4. Why It Matters and Who Conducts Verification

  • Investor confidence: Accurate data supports transparency in capital raising and investment decisions.
  • Regulatory response: It helps companies prepare for the expanding global requirements for ESG disclosure.
  • Greenwashing prevention: It protects a company’s social reputation and brand value.
  • Verification bodies: Verification may be conducted by certification bodies and specialist consultancies, including the Korean Foundation for Quality, TÜV and DNV.

5. Assessment and Audit Procedure Guide

1. Audit Consultation
2. Application
Submission and Reception
3. Assessment Conducted
4. Report Issued
5. Result Consultation
6. Fee Payment

Contact Information

Reception and Consultation: 031-212-0234 / kafti@kafti.or.kr
Vietnam: Hana Kim / China: Tu Lin / Korea: Researcher Sujin Ahn
Inspection Manager: Senior Researcher Eunjeong Gong (010-4250-0365)
ball0816@kafti.or.kr
Head of Research Institute: Research Institute Director Seunghyuk Baik (010-4802-6453)
shbaik@kafti.or.kr
President: President Eunsu Kim (010-8756-7379)
joshuakim@kafti.or.kr

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