{"id":9000,"date":"2025-10-10T10:54:53","date_gmt":"2025-10-10T08:54:53","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/csrd-audit-what-companies-should-know-now\/"},"modified":"2025-10-10T12:20:49","modified_gmt":"2025-10-10T10:20:49","slug":"csrd-audit-what-companies-should-know-now","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/csrd-audit-what-companies-should-know-now\/","title":{"rendered":"CSRD Audit: What Companies should Know Now"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9000\" class=\"elementor elementor-9000 elementor-8979\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c4fb4e e-flex e-con-boxed e-con e-parent\" data-id=\"9c4fb4e\" 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-0005d47 elementor-widget elementor-widget-text-editor\" data-id=\"0005d47\" 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 demands on sustainability reporting are increasing, and with them the importance of the <strong data-start=\"441\" data-end=\"457\">CSRD audit<\/strong> for companies in Germany and throughout Europe. With the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\">\n  <strong data-start=\"514\" data-end=\"569\">Corporate Sustainability Reporting Directive (CSRD)<\/strong>\n<\/a>, the European Union is creating a new standard for transparency and comparability. The goal is to systematically and comprehensibly integrate environmental, social and governance issues (<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-en\/esg-and-esg-reporting-the-most-important-facts-in-brief\/\">ESG<\/a>) into corporate reporting.  <\/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-ab5ddb9 e-flex e-con-boxed e-con e-parent\" data-id=\"ab5ddb9\" 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-aeaa17d elementor-widget elementor-widget-heading\" data-id=\"aeaa17d\" 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\">1. Why the CSRD audit is now in focus<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22fc93b elementor-widget elementor-widget-text-editor\" data-id=\"22fc93b\" 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 data-start=\"813\" data-end=\"1323\">Even though the final elaboration of the <b>\n  <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\">CSRD<\/a>\n<\/b> following the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\">Omnibus Proposal<\/a> at the European level is still ongoing and its legal implementation in Germany has not yet been completed, it is clear: <strong data-start=\"916\" data-end=\"977\">The CSRD audit will become mandatory for many companies<\/strong> and for others a strategic lever to position themselves for the future. The CSRD directive not only requires meaningful sustainability reporting but also its external verification based on the principle of limited assurance (<b>Limited Assurance)<\/b>. This means: companies must set up processes, data, and responsibilities in a way that meets the growing requirements.  <\/p><p data-start=\"1325\" data-end=\"1741\">The view of the current legal situation is particularly relevant here. Until the full implementation of the CSRD, the <strong data-start=\"1478\" data-end=\"1523\">CSR Directive Implementation Act (CSR-RUG)<\/strong> continues to apply in Germany. However, adjustments and transitional arrangements are already emerging, for example through the <strong data-start=\"1611\" data-end=\"1641\">\u201cStop the clock\u201d proposal<\/strong> and planned changes to the scope at EU level.  <\/p><p data-start=\"1325\" data-end=\"1741\">Companies that adopt structured sustainability reporting early on gain clear advantages: They not only comply with regulatory requirements but also strengthen their position with investors, customers, and business partners.<\/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-f60fdec e-flex e-con-boxed e-con e-parent\" data-id=\"f60fdec\" 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-7abd026 elementor-widget elementor-widget-heading\" data-id=\"7abd026\" 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\">2. The regulatory framework: The basis of every CSRD audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c73eb2a elementor-widget elementor-widget-text-editor\" data-id=\"c73eb2a\" 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 data-start=\"272\" data-end=\"736\">Anyone who wants to pass the <strong data-start=\"280\" data-end=\"296\">CSRD audit<\/strong> successfully must know the legal framework exactly. The <strong data-start=\"381\" data-end=\"436\">Corporate Sustainability Reporting Directive (CSRD)<\/strong> is the new European directive that obliges companies to provide comprehensive and standardized sustainability reporting. It gradually replaces the previous regulations of the Non-Financial Reporting Directive (NFRD) and, in Germany, the CSR Directive Implementation Act (CSR-RUG).  <\/p><p data-start=\"738\" data-end=\"1228\">Currently, the legal framework of the CSR-RUG still applies in Germany. This means: companies that have previously been required to report non-financial information are still obliged to report (pursuant to \u00a7\u00a7 289b et seq. or 315b et seq. HGB). Only with the full implementation of the CSRD will this framework be replaced. This transition phase requires particularly careful planning, as many requirements apply in parallel or overlap in time.   <\/p><h3 data-start=\"1230\" data-end=\"1295\"><span style=\"font-size: 1.77778rem; font-style: inherit;\">Voluntary Reporting as a Strategic Advantage<\/span><\/h3><p data-start=\"2258\" data-end=\"2780\">Not all companies are directly subject to reporting requirements. Nevertheless, it can be strategically advantageous to start structured sustainability reporting early. A possible framework for this is the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-vsme-standard-why-it-is-gaining-in-importance\/\">\n  <strong data-start=\"2479\" data-end=\"2526\">Voluntary Reporting Standard for SME (VSME)<\/strong>\n<\/a>, which the European Commission has recommended as a voluntary reporting standard. This particularly facilitates small and medium-sized enterprises&#8217; entry into reporting and thus also their preparation for a later <strong data-start=\"2763\" data-end=\"2779\">CSRD audit<\/strong>.    <\/p><p data-start=\"2258\" data-end=\"2780\">The voluntary reporting standard is not subject to mandatory external auditing. Nevertheless, it can be advantageous to obtain external validation of the information. Be it for the use of certain environmental claims towards consumers (see <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/empco-directive-everything-you-need-to-know-now\/\">EmpCo Directive<\/a>) or for a better rating certificate (e.g., EcoVadis).  <\/p><h3 data-start=\"2782\" data-end=\"2846\">Looking to the Future: ESRS and European Audit Standards<\/h3><p data-start=\"2848\" data-end=\"3143\">The CSRD refers to the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\">\n  <strong data-start=\"2874\" data-end=\"2928\">European Sustainability Reporting Standards (ESRS)<\/strong>\n<\/a>, which set uniform requirements across Europe. These standards are being revised at the time of writing this article, including through the so-called <em data-start=\"3063\" data-end=\"3088\">Quick Fix Delegated Act<\/em>, which extends and simplifies transitional provisions. <\/p><p data-start=\"3145\" data-end=\"3483\">New European auditing standards are currently emerging \u2013 particularly <strong data-start=\"3214\" data-end=\"3227\">ISSA 5000<\/strong> \u2013 which will be decisive for the external audit of sustainability information in the future. Companies that actively follow these developments gain a clear advantage in implementation and in preparing for their <strong data-start=\"3466\" data-end=\"3482\">CSRD audit<\/strong>. <\/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-470187e e-flex e-con-boxed e-con e-parent\" data-id=\"470187e\" 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-20d243d elementor-widget elementor-widget-heading\" data-id=\"20d243d\" 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\">3. Obligations and scope of the audit according to CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a6e4a8 elementor-widget elementor-widget-text-editor\" data-id=\"4a6e4a8\" 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 <strong data-start=\"215\" data-end=\"231\">CSRD audit<\/strong> is not only a formal control, it is based on clearly defined obligations and standards that companies must meet. At the center is the mandatory <strong data-start=\"398\" data-end=\"434\">sustainability reporting<\/strong>, which in the future will be as binding and audit-relevant as the classic financial report. For many companies, this means: new processes, new data requirements and a significantly higher degree of transparency.  <\/p><h3 data-start=\"1604\" data-end=\"1632\">Which Standards Apply?<\/h3><p data-start=\"1634\" data-end=\"1842\">Reporting is based on the <strong data-start=\"1678\" data-end=\"1732\">European Sustainability Reporting Standards (ESRS)<\/strong>. They form the central set of rules for the content, structure and methodology of sustainability reporting. <\/p><p data-start=\"1844\" data-end=\"1879\">Key requirements include:<\/p><ul data-start=\"1880\" data-end=\"2181\"><li data-start=\"1880\" data-end=\"1960\"><p data-start=\"1882\" data-end=\"1960\">a <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">\n  <strong data-start=\"1887\" data-end=\"1922\">double Materiality Assessment<\/strong>\n<\/a> (Impact and Financial Materiality)<\/p><\/li><li data-start=\"1961\" data-end=\"2036\"><p data-start=\"1963\" data-end=\"2036\">disclosure requirements on environmental, social and governance aspects (ESG)<\/p><\/li><li data-start=\"2037\" data-end=\"2110\"><p data-start=\"2039\" data-end=\"2110\">sector-specific reporting requirements (will be added gradually)<\/p><\/li><li data-start=\"2111\" data-end=\"2181\"><p data-start=\"2113\" data-end=\"2181\">specification of methods, data sources and assessment bases used<\/p><\/li><\/ul><p data-start=\"2183\" data-end=\"2346\">The <em data-start=\"2187\" data-end=\"2212\">Quick Fix Delegated Act<\/em> extends transitional arrangements and makes it easier for companies to get started in the initial phase.<\/p><h3 data-start=\"2348\" data-end=\"2386\">External Audit Becomes Mandatory<\/h3><p data-start=\"2388\" data-end=\"2650\">A central difference to previous regulations: Sustainability reports will be <strong data-start=\"2479\" data-end=\"2511\">subject to mandatory external audit<\/strong> in the future. This means that auditors <em data-start=\"2550\" data-end=\"2588\">or other approved auditors<\/em> will check the information according to defined standards. <\/p><p data-start=\"2652\" data-end=\"2676\">The audit obligation begins:<\/p><ul data-start=\"2677\" data-end=\"2901\"><li data-start=\"2677\" data-end=\"2747\"><p data-start=\"2679\" data-end=\"2747\"><strong data-start=\"2679\" data-end=\"2690\">from 2024<\/strong> for large capital market-oriented companies with more than 500 employees,<\/p><\/li><li data-start=\"2748\" data-end=\"2824\"><p data-start=\"2750\" data-end=\"2824\"><strong data-start=\"2750\" data-end=\"2766\">from 2025\u20132028<\/strong> for other groups, staggered by company size (see CSRD development),<\/p><\/li><\/ul><p data-start=\"2750\" data-end=\"2824\"><span style=\"font-style: inherit; font-weight: inherit;\">In addition, there is the option of voluntary audits for non-obligated companies.<\/span><\/p><p data-start=\"2903\" data-end=\"3237\">For the audit of the sustainability report, the auditing standard with <strong data-start=\"2935\" data-end=\"2980\">limited assurance (Limited Assurance)<\/strong> is provided.<\/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-e941afe e-flex e-con-boxed e-con e-parent\" data-id=\"e941afe\" 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-274b149 elementor-widget elementor-widget-heading\" data-id=\"274b149\" 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\">4. Preparation for the CSRD audit in practice<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ffe989 elementor-widget elementor-widget-text-editor\" data-id=\"3ffe989\" 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 data-start=\"210\" data-end=\"555\">The <strong data-start=\"214\" data-end=\"230\">CSRD audit<\/strong> presents many companies with a new challenge. It requires not only the existence of a sustainability report, but also a resilient, comprehensible and auditable information base. Those who create clear structures at an early stage reduce risks, save time and ensure a smoother audit process.  <\/p><h3 data-start=\"557\" data-end=\"609\">Create Clear Processes and Responsibilities<\/h3><p data-start=\"611\" data-end=\"853\">A central success factor is a <strong data-start=\"647\" data-end=\"687\">clearly structured internal process<\/strong>. Sustainability reporting must not be a by-product, but must be understood as an integral part of corporate management. This includes:  <\/p><ul data-start=\"855\" data-end=\"1256\"><li data-start=\"855\" data-end=\"958\"><p data-start=\"857\" data-end=\"958\"><strong data-start=\"857\" data-end=\"891\">Definition of responsibilities<\/strong>: Who is responsible for which topics, data and key figures?<\/p><\/li><li data-start=\"959\" data-end=\"1134\"><p data-start=\"961\" data-end=\"1134\"><strong data-start=\"961\" data-end=\"1001\">Involvement of all relevant areas<\/strong>: Sustainability concerns not only ESG teams, but also finance, controlling, human resources, purchasing, production and communication.<\/p><\/li><li data-start=\"1135\" data-end=\"1256\"><p data-start=\"1137\" data-end=\"1256\"><strong data-start=\"1137\" data-end=\"1187\">Integration into existing reporting structures<\/strong>: With the help of structured <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/green-controlling-what-role-controllers-play-for-the-csrd\/\">Green Controlling<\/a>, sustainability data can be collected and audited more efficiently.<\/p><\/li><\/ul><p data-start=\"1258\" data-end=\"1407\">A well-structured process not only facilitates the reporting itself, but <strong data-start=\"1349\" data-end=\"1406\">makes the CSRD audit more predictable for companies<\/strong>.<\/p><h3 data-start=\"1409\" data-end=\"1454\">Data Quality and Documentation as a Basis<\/h3><p data-start=\"1456\" data-end=\"1599\">Auditors require <strong data-start=\"1484\" data-end=\"1535\">complete and verifiable documentation<\/strong> of all relevant information. Companies should therefore, at an early stage: <\/p><ul data-start=\"1601\" data-end=\"1844\"><li data-start=\"1601\" data-end=\"1665\"><p data-start=\"1603\" data-end=\"1665\">systematically record data sources and responsibilities,<\/p><\/li><li data-start=\"1666\" data-end=\"1721\"><p data-start=\"1668\" data-end=\"1721\">establish plausibility and consistency checks,<\/p><\/li><li data-start=\"1722\" data-end=\"1784\"><p data-start=\"1724\" data-end=\"1784\">clearly document interpretation decisions regarding the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-most-important-facts-about-esrs-european-sustainability-reporting-standards\/\">ESRS<\/a>,<\/p><\/li><li data-start=\"1785\" data-end=\"1844\"><p data-start=\"1787\" data-end=\"1844\">clearly define external data suppliers and stakeholders.<\/p><\/li><\/ul><p data-start=\"1846\" data-end=\"2122\">Information from the <strong data-start=\"1892\" data-end=\"1915\">value chain<\/strong> is particularly critical, as it is often not fully controllable internally. A transparent approach helps here, for example through coordinated processes with suppliers and partners. <\/p><h3 data-start=\"2124\" data-end=\"2161\">Strategically Design Time Planning<\/h3><p data-start=\"2163\" data-end=\"2299\">A realistic and early <strong data-start=\"2197\" data-end=\"2212\">time planning<\/strong> is helpful for a successful CSRD implementation, including auditing. It should include several phases:  <\/p><ol data-start=\"2301\" data-end=\"2557\"><li data-start=\"2301\" data-end=\"2357\"><p data-start=\"2304\" data-end=\"2357\"><strong data-start=\"2304\" data-end=\"2355\"><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">Materiality Assessment<\/a> and strategy development<\/strong><\/p><\/li><li data-start=\"2358\" data-end=\"2405\"><p data-start=\"2361\" data-end=\"2405\"><strong data-start=\"2361\" data-end=\"2403\">Data collection and internal coordination<\/strong><\/p><\/li><li data-start=\"2406\" data-end=\"2456\"><p data-start=\"2409\" data-end=\"2456\"><strong data-start=\"2409\" data-end=\"2454\"><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">Report preparation<\/a> and quality assurance<\/strong><\/p><\/li><li data-start=\"2457\" data-end=\"2508\"><p data-start=\"2460\" data-end=\"2508\"><strong data-start=\"2460\" data-end=\"2506\">Audit preparation and feedback loops<\/strong><\/p><\/li><li data-start=\"2509\" data-end=\"2557\"><p data-start=\"2512\" data-end=\"2557\"><strong data-start=\"2512\" data-end=\"2557\">Finalization of the sustainability report<\/strong><\/p><\/li><\/ol><p data-start=\"2559\" data-end=\"2803\">Since many processes are new, companies should plan <strong data-start=\"2607\" data-end=\"2623\">buffer times<\/strong>, especially for the first audit. Early coordination with the auditors helps to clarify open questions in good time and avoid unnecessary delays. <\/p><h3 data-start=\"2805\" data-end=\"2846\">Establishment of an Internal Control System<\/h3><p data-start=\"2848\" data-end=\"3110\">In order to make sustainability reporting permanently auditable, the <strong data-start=\"2927\" data-end=\"2974\">establishment of an internal control system (ICS)<\/strong> is decisive. This system ensures that data is collected and processed consistently, correctly and comprehensibly. It includes:  <\/p><ul data-start=\"3112\" data-end=\"3301\"><li data-start=\"3112\" data-end=\"3166\"><p data-start=\"3114\" data-end=\"3166\">Process descriptions and control documentation,<\/p><\/li><li data-start=\"3167\" data-end=\"3209\"><p data-start=\"3169\" data-end=\"3209\">technical systems for data collection,<\/p><\/li><li data-start=\"3210\" data-end=\"3262\"><p data-start=\"3212\" data-end=\"3262\">clear release processes and responsibilities,<\/p><\/li><li data-start=\"3263\" data-end=\"3301\"><p data-start=\"3265\" data-end=\"3301\">regular internal audit mechanisms.<\/p><\/li><\/ul><p data-start=\"3303\" data-end=\"3407\">The ICS is not a \u201cnice to have\u201d, it becomes the <strong data-start=\"3370\" data-end=\"3406\">decisive proof of quality<\/strong> for the CSRD audit. Typically, controlling is responsible for such a control system.<\/p><h3 data-start=\"3409\" data-end=\"3437\">Use External Expertise<\/h3><p data-start=\"3439\" data-end=\"3695\">Not all companies have the necessary resources or expertise to implement the complex requirements of the CSRD audit on their own. Therefore, it can be beneficial to involve <strong data-start=\"3623\" data-end=\"3663\">external experts or <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/best-csrd-consulting-large-consulting-firms-vs-freelancers\/\">CSRD consultants<\/a><\/strong>. <\/p><p data-start=\"3859\" data-end=\"3993\">In this way, a regulatory obligation becomes an opportunity to strategically and professionally anchor sustainability in the company.<\/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-d9f0a7e e-flex e-con-boxed e-con e-parent\" data-id=\"d9f0a7e\" 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-729c2a1 elementor-widget elementor-widget-heading\" data-id=\"729c2a1\" 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\">5. Types of audits and requirements for the CSRD audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfae068 elementor-widget elementor-widget-text-editor\" data-id=\"bfae068\" 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 data-start=\"264\" data-end=\"593\">The <strong data-start=\"268\" data-end=\"284\">CSRD audit<\/strong> ensures that the published ESG data is credible, reliable and comparable. The audit process is based on established audit standards from financial reporting with some special features. <\/p><h3 data-start=\"595\" data-end=\"644\">Limited vs. Reasonable Assurance<\/h3><p data-start=\"646\" data-end=\"984\">The <strong data-start=\"665\" data-end=\"707\">CSRD audit <\/strong><span data-start=\"665\" data-end=\"707\">requires <\/span><strong data-start=\"665\" data-end=\"707\">limited assurance<\/strong> (<em data-start=\"722\" data-end=\"741\">Limited Assurance<\/em>). This means that auditors assess the plausibility and appropriateness of the reported information, but with a smaller scope of audit than for a financial statement audit. Typically, the audit procedures include:  <\/p><ul data-start=\"986\" data-end=\"1208\"><li data-start=\"986\" data-end=\"1038\"><p data-start=\"988\" data-end=\"1038\">Surveys and interviews with responsible persons,<\/p><\/li><li data-start=\"1039\" data-end=\"1080\"><p data-start=\"1041\" data-end=\"1080\">Analysis of processes and controls,<\/p><\/li><li data-start=\"1081\" data-end=\"1131\"><p data-start=\"1083\" data-end=\"1131\">Sample checks of individual information,<\/p><\/li><li data-start=\"1132\" data-end=\"1208\"><p data-start=\"1134\" data-end=\"1208\">Assessment of the Materiality Assessment and the underlying methods.<\/p><\/li><\/ul><p data-start=\"1210\" data-end=\"1414\">An <strong data-start=\"1238\" data-end=\"1278\">audit with reasonable assurance<\/strong> (<em data-start=\"1280\" data-end=\"1302\">Reasonable Assurance<\/em>) was originally planned, but is <b>currently no longer foreseen for the CSRD report<\/b>. This standard is more akin to a classic financial audit in its depth and includes, among other things: <\/p><ul data-start=\"1416\" data-end=\"1582\"><li data-start=\"1416\" data-end=\"1457\"><p data-start=\"1418\" data-end=\"1457\">More extensive tests and samples,<\/p><\/li><li data-start=\"1458\" data-end=\"1510\"><p data-start=\"1460\" data-end=\"1510\">Verification of the effectiveness of internal controls,<\/p><\/li><li data-start=\"1511\" data-end=\"1582\"><p data-start=\"1513\" data-end=\"1582\">Detailed validation of key figures, data sources and methods.<\/p><\/li><\/ul><p data-start=\"1584\" data-end=\"1786\"><span style=\"font-family: Inter, sans-serif; font-size: 1.77778rem; font-style: inherit; font-weight: 600;\">Audit Standards: ISSA 5000 and ISAE 3000<\/span><\/p><p data-start=\"1836\" data-end=\"1965\">The external audit of sustainability reporting is based on international standards. The following are particularly relevant: <\/p><ul data-start=\"1967\" data-end=\"2312\"><li data-start=\"1967\" data-end=\"2127\"><p data-start=\"1969\" data-end=\"2127\"><strong data-start=\"1969\" data-end=\"1992\">ISAE 3000 (Revised)<\/strong>: current standard for audits of non-financial information, which will be applied until the full introduction of the ISSA standards.<\/p><\/li><li data-start=\"2128\" data-end=\"2312\"><p data-start=\"2130\" data-end=\"2312\"><a style=\"font-style: inherit; background-color: #ffffff;\" href=\"https:\/\/www.iaasb.org\/publications\/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance\" target=\"_blank\" rel=\"noopener\">\n  <b>ISSA 5000<\/b>\n<\/a>: the future European auditing standard specifically for sustainability information, developed by the International Auditing and Assurance Standards Board (IAASB).<\/p><\/li><\/ul><p data-start=\"2314\" data-end=\"2351\">These standards regulate, among other things:<\/p><ul data-start=\"2352\" data-end=\"2529\"><li data-start=\"2352\" data-end=\"2394\"><p data-start=\"2354\" data-end=\"2394\">the structure and methodology of the audit,<\/p><\/li><li data-start=\"2395\" data-end=\"2434\"><p data-start=\"2397\" data-end=\"2434\">the requirements for audit evidence,<\/p><\/li><li data-start=\"2435\" data-end=\"2476\"><p data-start=\"2437\" data-end=\"2476\">the formulation of the audit opinions,<\/p><\/li><li data-start=\"2477\" data-end=\"2529\"><p data-start=\"2479\" data-end=\"2529\">and the quality assurance of the audit process.<\/p><\/li><\/ul><h3 data-start=\"2531\" data-end=\"2569\">Audit Opinions and Their Significance<\/h3><p data-start=\"2571\" data-end=\"2820\">At the end of the CSRD audit, there is an audit opinion that provides information about the <strong data-start=\"2644\" data-end=\"2685\">reliability of the reporting<\/strong>. In general, a so-called <strong data-start=\"2732\" data-end=\"2771\">negatively worded audit opinion<\/strong> is issued with limited assurance, for example: <\/p><blockquote data-start=\"2822\" data-end=\"3150\"><p data-start=\"2824\" data-end=\"3150\">\u201cOn the basis of the audit procedures performed and the audit evidence obtained, nothing has come to our attention that causes us to believe that the consolidated sustainability statement is not presented fairly, in all material respects, in accordance with applicable requirements.\u201d<\/p><\/blockquote><p data-start=\"3152\" data-end=\"3532\">In an audit with reasonable assurance, the opinion is <strong data-start=\"3214\" data-end=\"3236\">positively formulated<\/strong>, similar to an audit opinion in financial auditing. Companies can also choose a <strong data-start=\"3331\" data-end=\"3367\">combination of both audit types<\/strong>, for example, if particularly sensitive topics are to be examined in more detail (e.g., climate targets or supply chain information). <\/p><h3 data-start=\"3534\" data-end=\"3578\">Practical Implications for Companies<\/h3><p data-start=\"3580\" data-end=\"3624\">The chosen type of audit directly influences:<\/p><ul data-start=\"3625\" data-end=\"3819\"><li data-start=\"3625\" data-end=\"3678\"><p data-start=\"3627\" data-end=\"3678\">the <strong data-start=\"3631\" data-end=\"3675\">time and organizational effort<\/strong>,<\/p><\/li><li data-start=\"3679\" data-end=\"3724\"><p data-start=\"3681\" data-end=\"3724\">the <strong data-start=\"3685\" data-end=\"3721\">depth of internal documentation<\/strong>,<\/p><\/li><li data-start=\"3725\" data-end=\"3763\"><p data-start=\"3727\" data-end=\"3763\">the <strong data-start=\"3731\" data-end=\"3760\">required resources<\/strong>,<\/p><\/li><li data-start=\"3764\" data-end=\"3819\"><p data-start=\"3766\" data-end=\"3819\">and the <strong data-start=\"3774\" data-end=\"3795\">level of reputation<\/strong> with stakeholders.<\/p><\/li><\/ul>\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-8792e1e e-flex e-con-boxed e-con e-parent\" data-id=\"8792e1e\" 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-cddb86c elementor-widget elementor-widget-heading\" data-id=\"cddb86c\" 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\">6. Strategic implications of the CSRD audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e5af29 elementor-widget elementor-widget-text-editor\" data-id=\"1e5af29\" 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 data-start=\"235\" data-end=\"659\">The <strong data-start=\"239\" data-end=\"255\">CSRD audits<\/strong> is far more than an additional legal requirement. If understood correctly, it can become a <strong data-start=\"354\" data-end=\"421\">strategic instrument for corporate sustainability<\/strong>. This is because the transparency and structure that are created in the course of sustainability reporting have an impact far beyond regulatory obligations, on financing, market positioning, competitiveness and reputation.  <\/p><h3 data-start=\"661\" data-end=\"703\">ESG Transparency as a Competitive Advantage<\/h3><p data-start=\"705\" data-end=\"946\">Customers, investors, and business partners today expect more than just financial figures. Companies that disclose their sustainability strategy and have it externally audited actively strengthen <strong data-start=\"903\" data-end=\"943\">trust in their business practices<\/strong>. <\/p><p data-start=\"948\" data-end=\"1123\">The <strong data-start=\"952\" data-end=\"968\">CSRD audit<\/strong> provides additional credibility because the published information is not only created internally, but is also externally verified. That can: <\/p><ul data-start=\"1125\" data-end=\"1493\"><li data-start=\"1125\" data-end=\"1248\"><p data-start=\"1127\" data-end=\"1248\"><strong data-start=\"1127\" data-end=\"1160\">Facilitate access to capital<\/strong>, as banks and investors are increasingly incorporating ESG criteria into their decisions,<\/p><\/li><li data-start=\"1249\" data-end=\"1368\"><p data-start=\"1251\" data-end=\"1368\"><strong data-start=\"1251\" data-end=\"1286\">Strengthen supply chain relationships<\/strong> by transparently and verifiably meeting sustainability requirements,<\/p><\/li><li data-start=\"1369\" data-end=\"1493\"><p data-start=\"1371\" data-end=\"1493\"><strong data-start=\"1371\" data-end=\"1423\">Increase brand image and employer attractiveness<\/strong>, especially among young talents who value sustainability.<\/p><\/li><\/ul><h3 data-start=\"1495\" data-end=\"1556\">Sustainability Reporting as a Management Tool<\/h3><p data-start=\"1558\" data-end=\"1762\">The requirements of the CSRD mean that <strong data-start=\"1603\" data-end=\"1687\">sustainability information is being integrated into corporate management<\/strong>. Companies that systematically collect and use their ESG data can: <\/p><ul data-start=\"1764\" data-end=\"2001\"><li data-start=\"1764\" data-end=\"1850\"><p data-start=\"1766\" data-end=\"1850\">Identify and manage risks early on (e.g. climate risks, supply chain risks),<\/p><\/li><li data-start=\"1851\" data-end=\"1931\"><p data-start=\"1853\" data-end=\"1931\">Identify opportunities (e.g. efficiency gains, innovation potential),<\/p><\/li><li data-start=\"1932\" data-end=\"2001\"><p data-start=\"1934\" data-end=\"2001\">Measurably link sustainability goals with the business strategy.<\/p><\/li><\/ul><p data-start=\"2003\" data-end=\"2157\">This makes the <strong data-start=\"2018\" data-end=\"2034\">CSRD audit<\/strong> a driver for professionalization and strategic development, and not just a pure compliance exercise.<\/p><h3 data-start=\"2159\" data-end=\"2192\">Signaling Effect for Stakeholders<\/h3><p data-start=\"2194\" data-end=\"2341\">Audited sustainability reporting sends a strong signal: <em data-start=\"2273\" data-end=\"2339\">&#8220;We take sustainability seriously and allow ourselves to be measured against it.&#8221;<\/em><\/p><p data-start=\"2343\" data-end=\"2369\">This creates trust with:<\/p><ul data-start=\"2370\" data-end=\"2650\"><li data-start=\"2370\" data-end=\"2439\"><p data-start=\"2372\" data-end=\"2439\"><strong data-start=\"2372\" data-end=\"2390\">Investors<\/strong> who are increasingly demanding binding ESG data,<\/p><\/li><li data-start=\"2440\" data-end=\"2498\"><p data-start=\"2442\" data-end=\"2498\"><strong data-start=\"2442\" data-end=\"2456\">Customers<\/strong> who expect sustainable supply chains,<\/p><\/li><li data-start=\"2499\" data-end=\"2574\"><p data-start=\"2501\" data-end=\"2574\"><strong data-start=\"2501\" data-end=\"2522\">Employees<\/strong> who value responsible action,<\/p><\/li><li data-start=\"2575\" data-end=\"2650\"><p data-start=\"2577\" data-end=\"2650\"><strong data-start=\"2577\" data-end=\"2601\">Regulatory authorities<\/strong> that check traceability and transparency.<\/p><\/li><\/ul><p data-start=\"2652\" data-end=\"2874\">In particular, companies that start early with high-quality reporting gain a <strong data-start=\"2775\" data-end=\"2798\">first-mover advantage<\/strong> and position themselves as a <strong data-start=\"2826\" data-end=\"2873\">reliable partner in the transformation<\/strong>.<\/p><h3 data-start=\"2876\" data-end=\"2931\">Connection to further Sustainability Requirements<\/h3><p data-start=\"2933\" data-end=\"3098\">The CSRD does not stand in isolation. It is <strong data-start=\"2972\" data-end=\"3019\">part of a larger regulatory framework<\/strong> that gradually strengthens the anchoring of sustainability. This includes, in particular, the <strong data-start=\"3102\" data-end=\"3129\"><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/eu-taxonomy-csrd-what-companies-need-to-know\/\">EU Taxonomy Regulation<\/a> <\/strong>and the <strong data-start=\"3134\" data-end=\"3194\">Corporate Sustainability Due Diligence Directive (CSDDD).<\/strong>  <\/p><p data-start=\"3248\" data-end=\"3454\">Good preparation for the <strong data-start=\"3279\" data-end=\"3295\">CSRD audit<\/strong> therefore also means <strong data-start=\"3316\" data-end=\"3339\">leveraging synergies<\/strong> and setting up reporting and control processes in such a way that they meet several regulations at the same time.<\/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-0302446 e-flex e-con-boxed e-con e-parent\" data-id=\"0302446\" 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-db308c6 elementor-widget elementor-widget-heading\" data-id=\"db308c6\" 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\">7. Recommendations for action &amp; checklist for preparing for the CSRD audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21bf5dd elementor-widget elementor-widget-text-editor\" data-id=\"21bf5dd\" 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>Good preparation is the key to a successful <strong data-start=\"423\" data-end=\"439\">CSRD audit<\/strong>. The following checklist helps companies to systematically build up their internal processes, create transparency and minimize audit risks. <\/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-800410d elementor-widget elementor-widget-text-editor\" data-id=\"800410d\" 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<h3 data-start=\"588\" data-end=\"630\"><strong data-start=\"595\" data-end=\"630\">1. Set the strategic course<\/strong><\/h3><p data-start=\"637\" data-end=\"732\"><input disabled type=\"checkbox\"> Clearly define responsibilities for sustainability reporting<\/p><p data-start=\"739\" data-end=\"805\"><input disabled type=\"checkbox\"> Integrate <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/developing-a-sustainability-strategy-the-practical-guide\/\">sustainability strategy<\/a> with corporate strategy<\/p><p data-start=\"812\" data-end=\"875\"><input disabled type=\"checkbox\"> Actively involve management and supervisory bodies in the process<\/p><p data-start=\"882\" data-end=\"972\"><input disabled type=\"checkbox\"> Take into account the potential impact of other regulations (e.g. EU taxonomy, CSDDD)<\/p><h3 data-start=\"974\" data-end=\"1034\"><strong data-start=\"981\" data-end=\"1034\">2. Review scope and reporting obligations<\/strong><\/h3><p data-start=\"1041\" data-end=\"1108\"><input disabled type=\"checkbox\"> Determine whether and from when the company is subject to reporting requirements<\/p><p data-start=\"1115\" data-end=\"1174\"><input disabled type=\"checkbox\"> Check transitional periods and possible exemption regulations<\/p><p data-start=\"1181\" data-end=\"1265\"><input disabled type=\"checkbox\"> Decide whether to report voluntarily early (first-mover advantage)<\/p><p data-start=\"1272\" data-end=\"1346\"><input disabled type=\"checkbox\"> Involve key suppliers and partners in the process (value chain)<\/p><h3 data-start=\"1348\" data-end=\"1404\"><strong data-start=\"1355\" data-end=\"1404\">3. Set up data management and documentation<\/strong><\/h3><p data-start=\"1411\" data-end=\"1475\"><input disabled type=\"checkbox\"> Identify and centrally record relevant ESG data sources<\/p><p data-start=\"1482\" data-end=\"1533\"><input disabled type=\"checkbox\"> Establish plausibility and quality checks<\/p><p data-start=\"1540\" data-end=\"1584\"><input disabled type=\"checkbox\"> Document questions of interpretation regarding the ESRS<\/p><p data-start=\"1591\" data-end=\"1662\"><input disabled type=\"checkbox\"> Define processes for data collection along the value chain<\/p><p data-start=\"1669\" data-end=\"1730\"><input disabled type=\"checkbox\"> Ensure comprehensible documentation for auditors<\/p><h3 data-start=\"1732\" data-end=\"1790\"><strong data-start=\"1739\" data-end=\"1790\">4. Implement internal control system (ICS)<\/strong><\/h3><p data-start=\"1797\" data-end=\"1859\"><input disabled type=\"checkbox\"> Standardize processes for data collection and processing<\/p><p data-start=\"1866\" data-end=\"1927\"><input disabled type=\"checkbox\"> Define and document control and release processes<\/p><p data-start=\"1934\" data-end=\"1989\"><input disabled type=\"checkbox\"> Clearly define roles and responsibilities in the ICS<\/p><p data-start=\"1996\" data-end=\"2059\"><input disabled type=\"checkbox\"> Plan regular internal audits and improvement cycles<\/p><h3 data-start=\"2061\" data-end=\"2107\"><strong data-start=\"2067\" data-end=\"2107\">5. Design the schedule realistically<\/strong><\/h3><p data-start=\"2114\" data-end=\"2172\"><input disabled type=\"checkbox\"> Set up a multi-stage project plan with clear deadlines<\/p><p data-start=\"2179\" data-end=\"2242\"><input disabled type=\"checkbox\"> Plan feedback loops and coordination with auditors<\/p><p data-start=\"2249\" data-end=\"2304\"><input disabled type=\"checkbox\"> Schedule report preparation and review early<\/p><p data-start=\"2311\" data-end=\"2372\"><input disabled type=\"checkbox\"> Incorporate buffer times \u2014 especially during the first CSRD audit<\/p><h3 data-start=\"2374\" data-end=\"2414\"><strong data-start=\"2381\" data-end=\"2414\">6. Communication and training<\/strong><\/h3><p data-start=\"2421\" data-end=\"2491\"><input disabled type=\"checkbox\"> Create internal awareness and involve all relevant departments<\/p><p data-start=\"2498\" data-end=\"2577\"><input disabled type=\"checkbox\"> Conduct <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-trainings-the-10-best-trainings-for-you\/\">CSRD training<\/a> and courses on ESRS, reporting processes, and audit requirements<\/p><p data-start=\"2584\" data-end=\"2650\"><input disabled type=\"checkbox\"> Clearly structure stakeholder communication (internal and external)<\/p><p data-start=\"2657\" data-end=\"2710\"><input disabled type=\"checkbox\">  <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-communication-overview-from-obligation-to-opportunity\/\">Communicate<\/a> results transparently and understandably<\/p><h3 data-start=\"2712\" data-end=\"2762\"><strong data-start=\"2719\" data-end=\"2762\">7. Use external support in a targeted manner<\/strong><\/h3><p data-start=\"2769\" data-end=\"2815\"><input disabled type=\"checkbox\"> Contact auditors early<\/p><p data-start=\"2822\" data-end=\"2882\"><input disabled type=\"checkbox\"> Involve external specialist advice where internal know-how is lacking<\/p><p data-start=\"2889\" data-end=\"2938\"><input disabled type=\"checkbox\"> Analyze best practices from other industries<\/p><p data-start=\"2945\" data-end=\"2999\"><input disabled type=\"checkbox\"> Evaluate <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> and supporting technologies<\/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-015c7da e-flex e-con-boxed e-con e-parent\" data-id=\"015c7da\" 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-5120fb7 elementor-widget elementor-widget-heading\" data-id=\"5120fb7\" 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\">8. Outlook &amp; further resources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9614dea elementor-widget elementor-widget-text-editor\" data-id=\"9614dea\" 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 data-start=\"161\" data-end=\"469\">The <strong data-start=\"165\" data-end=\"181\">CSRD audit<\/strong> will continue to gain importance in the coming years and become an integral part of corporate governance.<\/p><p data-start=\"471\" data-end=\"682\">Companies that create solid structures now will benefit twice over: from more efficient processes and a clear advance of trust in the market. Companies should pay particular attention to the following developments: <\/p><ul data-start=\"684\" data-end=\"962\"><li data-start=\"684\" data-end=\"744\"><p data-start=\"686\" data-end=\"744\"><strong data-start=\"686\" data-end=\"742\">New ESRS versions and sector-specific standards<\/strong><span data-start=\"686\" data-end=\"742\"> &gt; Subscribe to the free <a href=\"https:\/\/csr-tools.com\/en\/csrd-compass-newsletter\/\">&#8216;CSRD Compass&#8217; Newsletter<\/a> to not miss updates!<\/span><\/p><\/li><li data-start=\"745\" data-end=\"797\"><p data-start=\"747\" data-end=\"797\"><strong style=\"font-style: inherit;\" data-start=\"800\" data-end=\"840\">Integration with other EU regulations<\/strong><span style=\"font-style: inherit; font-weight: inherit;\"> (e.g., Taxonomy, CSDDD)<\/span><\/p><\/li><li data-start=\"868\" data-end=\"962\"><p data-start=\"870\" data-end=\"962\"><strong data-start=\"870\" data-end=\"911\">Digitalization of reporting<\/strong> through standardized data formats and platforms<\/p><\/li><\/ul><div>  For further information, we recommend the Readiness Check for the CSRD audit by the DRSC and the website of the <a style=\"background-color: #ffffff; font-size: 1rem;\" href=\"https:\/\/www.idw.de\" target=\"_blank\" rel=\"noopener\" data-start=\"1085\" data-end=\"1143\">Institute of Public Auditors in Germany (IDW)<\/a>.<\/div>\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The demands on sustainability reporting are increasing, and with them the importance of the CSRD audit for companies in Germany [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":8982,"comment_status":"closed","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":[39,42,45,40],"tags":[],"class_list":["post-9000","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-esrs-en","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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