New reporting requirements on ESG information: What impacts for the auditors’ selection?

With the introduction of the CSRD, legislators explicitly aim at gradually bringing the ESG reporting of European companies to the level of quality of their financial reporting. A key lever to achieve this objective is the mandatory assurance on sustainability statements, alongside the introduction of reporting standards (ESRS).This mandatory assurance requirement takes into account the expected growing maturity of ESG reporting and shows a gradual ambition in terms of depth of the audit, from an initial “limited assurance” to a “reasonable assurance” framework.

In this webinar, Anne Helene Monsellato, Emmanuel Thierry, and Daniela Mattheus will discuss how companies are selecting their CSRD auditors, including what criteria or processes they might consider, as well as observations from the first wave of CSRD auditors appointments in terms of challenges, market considerations, competencies and costs.