{"id":3875,"date":"2024-10-29T01:51:19","date_gmt":"2024-10-28T23:51:19","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/csrd-audit-everything-about-the-audit-of-the-sustainability-report\/"},"modified":"2025-08-28T15:34:05","modified_gmt":"2025-08-28T13:34:05","slug":"csrd-audit-everything-about-the-audit-of-the-sustainability-report","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/csrd-audit-everything-about-the-audit-of-the-sustainability-report\/","title":{"rendered":"CSRD audit: Everything about the audit of the sustainability report"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3875\" class=\"elementor elementor-3875 elementor-3840\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6013333 e-flex e-con-boxed e-con e-parent\" data-id=\"6013333\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40094ba elementor-widget elementor-widget-text-editor\" data-id=\"40094ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The new sustainability reporting in accordance with the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\">CSRD<\/a> \/ <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\">ESRS<\/a> affects numerous companies in Germany. The background to this is the start of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\">CSRD<\/a> reporting and auditing obligation for all large companies for the 2027 financial year. In future, the sustainability report will play an important role in the preparation and auditing process as part of the management report. In addition to the companies affected, this also poses major challenges for the auditing industry &#8211; both as consultants and auditors. The following article provides a brief insight into the future CSRD audit as well as ideas, tips and tricks with regard to ensuring auditability for companies.    <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c0c3474 e-flex e-con-boxed e-con e-parent\" data-id=\"c0c3474\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e04fefb elementor-widget elementor-widget-heading\" data-id=\"e04fefb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who may audit the CSRD report in Germany?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13d09ac elementor-widget elementor-widget-heading\" data-id=\"13d09ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Legal requirements for the CSRD audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36d4b4f elementor-widget elementor-widget-text-editor\" data-id=\"36d4b4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Who is to carry out the audit of the sustainability report in future is probably one of the most discussed regulations in the current <a href=\"https:\/\/www.bmj.de\/SharedDocs\/Pressemitteilungen\/DE\/2024\/0724_CSRD.html\" target=\"_blank\" rel=\"noopener\">government draft for the implementation of the CSRD Directive in Germany<\/a>.  <\/p><p>In principle, the Directive provides for the possibility of approving other auditors in addition to the auditor through a Member State option. However, this option was not simply implemented in the current explanatory memorandum to the law; instead, it provides for a future review by the Federal Government regarding the approval of other independent providers of assurance services (e.g. environmental verifiers) in a subsequent amendment to the law. As a result, <b>the CSRD audit is currently the responsibility of the auditors<\/b>.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5900dff elementor-widget elementor-widget-heading\" data-id=\"5900dff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Authorized inspectors<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5933548 elementor-widget elementor-widget-text-editor\" data-id=\"5933548\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>According to the government draft, the auditor or another auditor can be commissioned to audit the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">sustainability reporting<\/a>. The prerequisite for the audit is that auditors register as sustainability auditors. To this end, auditors must provide evidence of at least 40 hours <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-trainings-the-10-best-trainings-for-you\/\">of CSRD training<\/a>.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b91d8a elementor-widget elementor-widget-heading\" data-id=\"7b91d8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Importance of choosing the right auditor<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e15c99d elementor-widget elementor-widget-text-editor\" data-id=\"e15c99d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It is very important to determine a suitable sustainability auditor for the respective company. In this case, it may be advisable to use the statutory auditor, as they are already familiar with the company.  <span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">If, on the other hand, another auditor is to be used for sustainability reporting, attention should be paid to their qualifications and, in the best case, to their previous experience.<\/span><\/p><p>In the future, lenders and investors will refer to this information and base their investment decisions on it. For this very reason, the content of the sustainability report should contain relevant and reliable information, to which a good auditor can contribute as part of its audit. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3501fc8 elementor-widget elementor-widget-heading\" data-id=\"3501fc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tip for the CSRD test<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33dc0e8 elementor-widget elementor-widget-text-editor\" data-id=\"33dc0e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The auditor should be involved at the beginning of the preparation, but no later than during the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">double materiality assessment<\/a> audit in order to avoid negative consequences for the audit opinion. In addition to the annoyance of a potentially negative audit result, this saves both human and financial resources for the company itself. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4829e84 e-flex e-con-boxed e-con e-parent\" data-id=\"4829e84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bd2a41 elementor-widget elementor-widget-heading\" data-id=\"1bd2a41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CSRD audit: What exactly is audited in the sustainability report?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c81f03 elementor-widget elementor-widget-text-editor\" data-id=\"1c81f03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>The audit focuses<\/b> in particular on<\/p><ul><li><strong>Review of the <a href=\"https:\/\/csr-tools.com\/en\/blog\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">double materiality assessment<\/a><\/strong> including the associated process and the resulting material topics identified <\/li><li><b>Completeness and accuracy of reportable <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/esrs-data-point-mapping-7-essential-tips-insights\/\">ESRS data points<\/a><\/b> based on the material topics identified<br><i>Note: We have developed a <a href=\"https:\/\/csr-tools.com\/en\/esrs-data-points-template\/\">data point mapping tool<\/a> to determine the data points for you at the touch of a button.<\/i><\/li><li><b>Reporting obligation in accordance with Article 8 of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/eu-taxonomy-csrd-what-companies-need-to-know\/\">EU Taxonomy Regulation<\/a><\/b>, including the associated process for determining the KPIs to be reported (revenue, OpEx and CapEx) <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd8ad67 elementor-widget elementor-widget-heading\" data-id=\"fd8ad67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tip for the CSRD test<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbc15cd elementor-widget elementor-widget-text-editor\" data-id=\"dbc15cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In addition to the disclosures in accordance with the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-most-important-facts-about-esrs-european-sustainability-reporting-standards\/\">European Sustainability Reporting Standards (ESRS)<\/a>, <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/workiva-esg-study-2024-csrd-data-a-challenge\/\">data collection<\/a> for the EU Taxonomy Regulation should be started at an early stage. To ensure that the data can be collected reliably and without high manual effort in the future, changes to the chart of accounts or changes in the recording of transactions (e.g. through additional data points) must be taken into account for most financial accounting systems. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-031d507 e-flex e-con-boxed e-con e-parent\" data-id=\"031d507\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7145cb2 elementor-widget elementor-widget-heading\" data-id=\"7145cb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">With what assurance should the sustainability report be audited in the future?  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a0b5d3 elementor-widget elementor-widget-text-editor\" data-id=\"6a0b5d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>At the beginning, the legislator provides for a <strong>CSRD audit with limited<\/strong><em>assurance<\/em>. The verdict is summarized in a separate audit opinion, in addition to the already known audit opinion. It is planned that the CSRD disclosures will be audited in future (vss. in 2028) with<em>reasonable assurance<\/em>, analogous to the audit of the annual\/group financial statements.  <\/p><p>It is expected that the costs and time required for the audit of the sustainability report will be the same as the fees for the traditional audit of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/linking-the-csrd-and-financial-report\/\">financial report<\/a>. This is justified by the increasing relevance of the sustainability report, which in future is to have the same status as the annual financial statements. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a23c5ec elementor-widget elementor-widget-heading\" data-id=\"a23c5ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What does a CSRD audit with limited assurance mean?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23df5eb elementor-widget elementor-widget-text-editor\" data-id=\"23df5eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A limited assurance engagement is not a full scope audit. The auditor bases the audit in particular on <\/p><ul><li><strong>understanding the company<\/strong>, including business processes and the control environment, and<\/li><li>on surveys and analytical assessments with a focus on the <strong>plausibility of the information<\/strong>.<\/li><\/ul><p>In comparison to reasonable assurance, the auditor has a higher degree of freedom with regard to site inspections and sample sizes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1ba3db elementor-widget elementor-widget-heading\" data-id=\"e1ba3db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How does the CSRD audit with reasonable assurance differ from this?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7827ca elementor-widget elementor-widget-text-editor\" data-id=\"e7827ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In the case of reasonable assurance, the auditor will <b>expand the scope<\/b> of the audit based on the above-mentioned audit procedures, particularly <b>in the areas of control and IT<\/b>. In addition, larger sample sizes and expanded site audits will be performed due to the higher level of assurance required. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8677e8 elementor-widget elementor-widget-heading\" data-id=\"c8677e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tip for the CSRD test<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba9b69f elementor-widget elementor-widget-text-editor\" data-id=\"ba9b69f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>From the company&#8217;s perspective, an efficient audit can be ensured in particular through an effective internal control system. The implementation of suitable <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/software-en\/top-8-esg-software-solutions-for-more-sustainability-in-2024\/\">ESG software solutions<\/a> (such as the <a href=\"https:\/\/csr-tools.com\/en\/tool-en\/materiality-master-profile\/\" target=\"_blank\" rel=\"noopener\">Materiality Master<\/a>) and IT systems as well as suitable controls generally leads to less time being required and, as a result, to lower audit costs. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d4afc63 e-flex e-con-boxed e-con e-parent\" data-id=\"d4afc63\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-897fb05 elementor-widget elementor-widget-heading\" data-id=\"897fb05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Steps for reviewing the CSRD report<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-743a469 elementor-widget elementor-widget-heading\" data-id=\"743a469\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. preparation for the CSRD exam<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49c2a46 elementor-widget elementor-widget-text-editor\" data-id=\"49c2a46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>First, a suitable sustainability auditor must be appointed. Either the statutory auditor or another qualified and experienced auditor is suitable for this purpose. <\/p>\n<p>The company to be audited prepares all relevant documents before the start of the audit in order to be able to carry out the audit efficiently. These documents to be prepared should include, in particular, the process documentation, the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/materiality-analysis-excel-vs-software\/\">documentation of the double materiality assessment<\/a> as well as the specific data collections and (if available) the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/developing-a-sustainability-strategy-the-practical-guide\/\">sustainability strategy<\/a>. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ba3cc5 e-flex e-con-boxed e-con e-parent\" data-id=\"3ba3cc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d98299 elementor-widget elementor-widget-heading\" data-id=\"9d98299\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. performance of the CSRD test<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf4ddd0 elementor-widget elementor-widget-text-editor\" data-id=\"bf4ddd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The sustainability auditor will first deal with the process of preparing the sustainability report and the resulting data points of the CSRD report. To this end, he will, among other things, hold discussions with internal stakeholders such as those responsible for sustainability reporting and take individual samples. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9b9b2b elementor-alert-success elementor-widget elementor-widget-alert\" data-id=\"d9b9b2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"alert.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-alert\" role=\"alert\">\n\n\t\t\t\t\t\t<span class=\"elementor-alert-title\">Tip<\/span>\n\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-alert-description\">In order to assess the consistency and quality of the data, it is useful to compare the information with that of other companies in the same sector.<\/span>\n\t\t\t\n\t\t\t\t\t\t<button type=\"button\" class=\"elementor-alert-dismiss\" aria-label=\"Dismiss this alert.\">\n\t\t\t\t\t\t\t\t\t<span aria-hidden=\"true\">&times;<\/span>\n\t\t\t\t\t\t\t<\/button>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-812920d e-flex e-con-boxed e-con e-parent\" data-id=\"812920d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa6b109 elementor-widget elementor-widget-heading\" data-id=\"fa6b109\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. follow-up of the CSRD examination<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6aefde elementor-widget elementor-widget-text-editor\" data-id=\"a6aefde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The sustainability auditor reports to the company on the results of the CSRD audit. If necessary, he or she makes suggestions for improving data collection and the underlying processes. These process improvements should be implemented promptly and the auditor should be sufficiently involved in the process.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b3a9f3 e-flex e-con-boxed e-con e-parent\" data-id=\"3b3a9f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9afe494 elementor-widget elementor-widget-heading\" data-id=\"9afe494\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Common CSRD audit challenges and how to overcome them<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cb0cca elementor-widget elementor-widget-text-editor\" data-id=\"1cb0cca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD now provides for a large number of data points that the company has generally not recorded in this structured form in the past. For this reason, it is very important to identify the data points to be reported at an early stage. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a50c66 elementor-widget elementor-widget-heading\" data-id=\"5a50c66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tips for the CSRD check<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04f3a8c elementor-widget elementor-widget-text-editor\" data-id=\"04f3a8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>The selection of relevant topics as a result of the double materiality assessment should be made pragmatically, as the selected topics are decisive for the number of data points to be reported.<\/li><li>In the first few years, there are a number of simplification provisions, particularly for companies with fewer than 750 employees. It is advisable to take full advantage of these. This gives companies sufficient time to implement appropriate processes so that reliable and high-quality data points can be presented as a result.  <\/li><li>It is advisable to set up your own reporting system to ensure that the data is recorded and transmitted consistently. Internal plausibility checks (e.g. by the controlling department) should ensure the quality of the reported data points. <\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cf5e4d elementor-widget elementor-widget-text-editor\" data-id=\"5cf5e4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A <b>data and information strategy<\/b> with associated responsibilities and processes should be implemented, especially for globally active groups, in order to be able to collect data points consistently and qualitatively. This includes comprehensive internal communication between all affected departments as well as information from the value chain (especially but not only direct suppliers and customers). A suitable IT landscape, an internal database or a suitable external <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-software-selection-guide-for-companies\/\">CSRD tool <\/a>can provide resource-saving support.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb740b1 elementor-widget elementor-widget-heading\" data-id=\"cb740b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Best practices for a successful CSRD audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b9f0cf elementor-widget elementor-widget-text-editor\" data-id=\"2b9f0cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It is advisable to <b>involve the auditor at an early stage<\/b> &#8211; at the latest, however, as part of the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\">double materiality assessment<\/a>. <b>Detailed and stringent documentation<\/b> is necessary to enable the auditor to carry out his work efficiently and effectively. In addition, the <b>collection of the relevant data<\/b> must be started at an early stage in order to have sufficient time for the preparation and to be able to clarify any questions that arise with the auditor at an early stage. As part of the data collection process, <b>communication<\/b> between the departments and all relevant stakeholders must be ensured from the outset and sufficient documentation of the processes and implemented controls must be prepared.   <\/p><p>In order to carry out reporting in accordance with the CSRD, it can be helpful to use software with corresponding certification. There are already a large number of providers on the market offering various solutions for this purpose. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5e8750 elementor-widget elementor-widget-heading\" data-id=\"e5e8750\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tip<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46357a0 elementor-widget elementor-widget-text-editor\" data-id=\"46357a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To avoid unnecessary costs, a <a href=\"https:\/\/csr-tools.com\/en\/esg-tool-selection-valuation-model\/\">market research and evaluation<\/a> of the various software products should <span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">be carried out, <\/span><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">for example with our <\/span><a style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align);\" href=\"https:\/\/csr-tools.com\/en\/csr-tool-overview\/\">CSR tool overview<\/a>,<span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">  as the providers differ considerably in terms of functionality and therefore price. Not all functions are useful for every company. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56f1c65 elementor-widget elementor-widget-text-editor\" data-id=\"56f1c65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Internal audits should be carried out in order to always have an overview of whether the data is complete and correct. Furthermore, it makes sense to regularly review the internal reporting and preparation processes in order to be able to react to (legal) changes, as legislation and the relevant accompanying information are constantly evolving. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4639c5 e-flex e-con-boxed e-con e-parent\" data-id=\"b4639c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf5223 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6bf5223\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40413f0 e-flex e-con-boxed e-con e-parent\" data-id=\"40413f0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7450f22 elementor-widget elementor-widget-heading\" data-id=\"7450f22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Guest article written by Urs Gn\u00e4dinger and Sarah Stindl<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a3ee63b e-flex e-con-boxed e-con e-parent\" data-id=\"7a3ee63b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b1d5ac8 e-con-full e-flex e-con e-child\" data-id=\"b1d5ac8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-385fe228 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"385fe228\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Urs-Gnadinger-Gastautor-CSRD-Prufung-150x150.jpeg\" class=\"attachment-thumbnail size-thumbnail wp-image-3861\" alt=\"Urs Gna\u0308dinger - CSRD Pr\u00fcfer\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Urs-Gnadinger-Gastautor-CSRD-Prufung-150x150.jpeg 150w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Urs-Gnadinger-Gastautor-CSRD-Prufung.jpeg 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7586ac elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"b7586ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Sarah-Stindl_Gastautorin-150x150.jpeg\" class=\"attachment-thumbnail size-thumbnail wp-image-3859\" alt=\"Sarah Stindl - CSRD WP\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Sarah-Stindl_Gastautorin-150x150.jpeg 150w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Sarah-Stindl_Gastautorin.jpeg 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64870ac8 e-con-full e-flex e-con e-child\" data-id=\"64870ac8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-773f18fe elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"773f18fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a style=\"background-color: #f5ffea; transition-property: all; outline: 0px;\" href=\"https:\/\/www.linkedin.com\/in\/ursgn%C3%A4dinger\/\" target=\"_blank\" rel=\"noopener\">Urs Gn\u00e4dinger<\/a>&nbsp;from the Stuttgart region is an auditor at <a href=\"https:\/\/auditinnovation.de\/\" target=\"_blank\" rel=\"noopener\">audit.innovation<\/a>&nbsp;and founder of <a href=\"https:\/\/auditneo.app\/\" target=\"_blank\" rel=\"noopener\">audit.neo<\/a> &#8211; an operating system for auditors. He started his career at Ernst &amp; Young (EY) in 2012 and is also a &nbsp;<span style=\"color: var(--ast-global-color-3); font-style: inherit; font-weight: inherit; text-align: var(--text-align);\">Lecturer for international accounting at the&nbsp;<\/span><span style=\"text-align: var(--text-align);\">HTWG University of Applied Sciences Konstanz.<\/span><\/p><p><br><a href=\"https:\/\/www.linkedin.com\/in\/sarah-stindl-5589b7225\/\" style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: rgb(245, 255, 234);\">Sarah Stindl<\/a><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var(--ast-global-color-3);\">&nbsp;works as an audit consultant at audit.innovation. She completed her Bachelor of Science at the University of Ulm in March 2024 and dedicated her thesis to sustainability reporting. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The new sustainability reporting in accordance with the CSRD \/ ESRS affects numerous companies in Germany. The background to this [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3873,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[39,42,40],"tags":[],"class_list":["post-3875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD audit: Everything about the audit of the sustainability report - CSR Tools<\/title>\n<meta name=\"description\" content=\"The CSRD audit presents both opportunities and challenges for companies. 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