The Concrete Sustainability Council (CSC) would like to inform stakeholders of a recent clarification published in the CSC Toolbox regarding criterion M5.02 – Externally Verified KPIs.
This clarification aims to provide greater transparency regarding the intent and application of the criterion. The updated wording will be incorporated into the next revision of the CSC Technical Manual.
The requirement now states:
“The KPIs in each annual report according to M5.01 are externally verified (see the annex).”
This clarification reflects the original intention of criterion M5.02, which has now been expressed more explicitly.Organizations seeking compliance with M5.02 must ensure that the Key Performance Indicators (KPIs) reported under criterion M5.01 are externally verified in each published sustainability report.Importantly, it is not, and has never been, sufficient to verify KPIs only in the sustainability report available at the time of certification. Rather, external verification is expected to be an ongoing practice that accompanies sustainability reporting over time.
To comply with M5.02, organizations must ensure that relevant KPIs reported in accordance with M5.01 are subject to external verification on a continuous basis. This requirement applies to every published sustainability report and supports the credibility, transparency, and reliability of disclosed sustainability performance data.
By clarifying this requirement, CSC further strengthens its commitment to robust sustainability reporting and independent assurance, helping certified companies demonstrate trustworthy and transparent performance to customers, investors, regulators, and other stakeholders.
Stakeholders are encouraged to consult the CSC Toolbox for the full clarification. The revised wording will be formally included in the next update of the CSC Technical Manual.