News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)
Sustainability reports must be audited in the future. The audit result must contain statements regarding the following:
According to the CSRD, the following right of choice exists with regard to the auditor of sustainability reports:
Splitting the audit (auditor audits “everything except the sustainability report” and another auditor audits only the sustainability report) would have the following disadvantages, among others:
Should you ever lose track of the big picture, my colleagues and I from the AGN EMEA Accounting, Auditing & Education Committee (AAEC) will be happy to help and guide you safely through the IFRS and CSR jungle. As a member of AGN International, you can use the AGN AAEC Helpline at any time or contact me by email at carsten.ernst@wirtschaftstreuhand.de or by mobile phone at +49 173 8710322.
Happy accounting and stay sustainable,
Carsten
![]() Carsten Ernst Managing Partner Wirtschafts Treuhand Group Stuttgart, Germany | – Expert in financial (IFRS) and sustainability (ESRS and GRI) reporting – Audit of financial and sustainability reports in accordance with ISAs – Member of the following AGN bodies: – EMEA Board of Directors (Chairman) – EMEA AAEC Accounting, Auditing and Education Committee (Member) |