What Is Our Role As Auditors In Sustainability Reporting?

AAEC Newsletter: April 2022

As we saw in our last newsletter, it’s the members of the administrative, management and supervisory bodies of our clients that are responsible for the preparation of the sustainability reporting.

But who has to control the reported information? Who is in charge of the audit of the sustainability report?

The proposed CSRD allows Member States of the EU to allow any independent assurance services provider accredited in accordance with Regulation (EC) No 765/2008 of the European Parliament and the Council to provide an opinion on sustainability reporting based on a limited assurance engagement.