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CSR Self-Check – How Sustainable Is Your Company?

October 14, 2022

News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)

Under the new Corporate Sustainability Reporting Directive (CSRD), nearly 50,000 companies across Europe are required to provide more transparency on sustainability-related impacts, risks and opportunities.

To get a first orientation on how sustainable your company is already positioned, I have summarized some questions from a typical CSR Self-Check, which we usually use for projects for our clients.

Consider which of these statements tend to apply to your company in full, in part or not at all.

Recognition of social responsibility in your company

  • Social responsibility and sustainability are part of our training and development measures.
  • We are aware that, in addition to economic factors, environmental, social and cultural factors also directly influence our success.

Communication with stakeholders

  • The ideas and issues of our stakeholders help determine the key points on which I align my company.

Corporate management

  • We incorporate environmental and social factors into management decisions. We have fixed guidelines and decision-making aids for this.
  • Sustainability aspects are also part of our target agreements and employee appraisals.
  • We use the potential of digitalization to make our business processes and/or our products and services sustainable.


  • We know our supply chain and know exactly where our raw materials and supplier products come from.
  • We work with our suppliers and buyers to ensure that they comply with social and environmental standards.


  • We are committed to the health of our employees and safety in the workplace.
  • We also feel responsible for the social environment of our employees, e.g. in reconciling family and career or caring for relatives.


  • We obtain electricity from renewable sources at our sites and production facilities.
  • We design mobility and logistics in an environmentally friendly way, including public transport tickets for employees, telephone and video conferences instead of business trips, and optimized route planning.


  • We promote the voluntary commitment of our employees.
  • We prefer regional suppliers and want to strengthen our local community.

I hope you were able to answer some points with “quite true” or get new impulses for sustainability in your company.

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 or by mobile phone at +49 173 8710322.

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)