Sustainability Audit

Audit Support for the Introduction of New Sustainability Reporting Standards

The introduction of sustainability reporting or a new framework brings new requirements – according to the Corporate Sustainability Reporting Directive (CSRD) as well as voluntary standards such as the Voluntary Sustainability Reporting Standard for SMEs (VSME) or Global Reporting Initiative (GRI). With project-accompanying audits, we create certainty for your company from the outset: from selecting suitable standards and conducting materiality and climate risk analyses to establishing a robust data basis for your ESG key figures. Continuous feedback on the implementation of processes, data, and documentation helps to identify and rectify weaknesses early on.

Our focus areas

• Auditing of project plans and reporting scope
• Audit support for double materiality analysis, climate risk, and biodiversity analysis
• Ensuring a robust ESG data foundation
• Ongoing audit feedback on processes, internal controls, and documentation

ESG Covenants Audits

Companies are increasingly obliged to report sustainability key figures and their achievement within the framework of financing agreements. Our audit teams pave the way and verify the determination of ESG key figures in accordance with the definitions and regulations of the loan agreements. Ensuring the accuracy of target achievement, so that obligations can be met on time and interest advantages secured, is also part of our expertise.

Our focus area

• Auditing of sustainability key figures in financing agreements

Auditing of Voluntary or Legally Mandated Sustainability Reports

With increasing stakeholder expectations, the demand for credible reports also grows. The CSRD introduces a statutory audit obligation for this purpose. Whether legally mandated or voluntarily motivated – an ESG audit strengthens trust in sustainability information. It promotes the further development of nascent processes and structures and ensures that information is complete, correct, and regulatorily compliant. For sustainable growth. We audit against all common sustainability standards such as CSRD, ESRS, EU Taxonomy, GRI, ISSB, or VSME.

Our focus areas

• Auditing of sustainability reports with limited or reasonable assurance
• Application of internationally recognized auditing standards such as ISAE 3000 (rev.) and ISSA 5000
• Ensuring complete and consistent disclosures
• Leveraging synergies when integrated into the financial statement audit
• Added value through improved process and data quality

Auditing of Selected ESG Processes and Key Figures

Reliable ESG data requires robust processes. We provide guidance – designed and audited according to financial reporting standards. With our audit, we identify weaknesses in processes and controls, as well as their integration into systems and IT landscapes. This creates added value for your company by optimizing existing processes and enabling tailored audits. In this way, we promote sustainable growth and increase the credibility and reliability of ESG information for internal or external decision-making processes.

Our focus areas

• Auditing of selected ESG processes
• Auditing of the ESG-related internal control system