It's one of the basic T/S parameters, derived from Vas, Fs and Qes. The formula;
SPL (sensitivity) = 112 + 10*log(9.64*10^-10 * Fs^3 * Vas/Qes)
where Vas is in litres. This will give you the true 1w/1m spec.
But a lot of manufacturers attempt to manipulate the Sensitivity of the sub, either by measuring the sensitivity with 2.83V on a non-8ohm driver (2.83V on a 4ohm driver is 2w, increasing "sensitivity" by 3db for example) or other unorthodox measurements such as "in car" measurements like Infinity used to do.
But you can use the above formula to determine a manufacturers accuracy.