ESG Audit and Sustainability Assurance
ESG Audit
The CSRD requires companies to have their sustainability report independently audited. We prepare your ESG reporting for audit under ESRS and guide you through the entire assurance process from materiality assessment to assurance opinion.
- ✓Preparation for Limited and Reasonable Assurance under ISAE 3000
- ✓ESRS conformity review and data quality assurance for all ESG metrics
- ✓Gap analysis between current reporting and assurance requirements
- ✓End-to-end support through the CSRD audit cycle incl. remediation
Your strategic success starts here
Our clients trust our expertise in digital transformation, compliance, and risk management
30 Minutes • Non-binding • Immediately available
For optimal preparation of your strategy session:
- Your strategic goals and objectives
- Desired business outcomes and ROI
- Steps already taken
Or contact us directly:
Certifications, Partners and more...
ESG Audit
Our Expertise
- Experience from over 50 CSRD implementation projects in regulated industries
- In-depth knowledge of assurance requirements under ISAE 3000 and IDW PS 980
- Cross-industry expertise in financial services, manufacturing and retail
- Structured methodology from gap analysis to assurance confirmation
⚠
CSRD Audit Requirement
From fiscal year 2024, CSRD-obligated companies must have their sustainability report confirmed by an independent auditor. Early preparation reduces audit findings and ensures timely publication.
ADVISORI in Numbers
11+
Years of Experience
120+
Employees
520+
Projects
In five steps, we prepare your organisation for the ESG audit — structured, transparent and assurance-ready.
Our Approach:
Analyse your current sustainability report and underlying data processes
Gap analysis: compare against ESRS requirements and assurance standards
Build audit-ready data collection and control processes
Mock audit to identify remaining weaknesses
Support during external audit and assistance with remediation
"ESG audits are the key to sustainable corporate governance and long-term value creation. Our systematic audit approaches enable companies not only to assess and improve their sustainability performance, but also to identify strategic opportunities and proactively manage risks. In doing so, we combine technical excellence with strategic sustainability consulting and regulatory compliance."
Melanie Düring
Head of Risk Management
Our Services
We offer you tailored solutions for your digital transformation
ESG Assessment Framework & Methodology Development
Development of comprehensive ESG assessment frameworks and standardised evaluation methodologies for systematic sustainability assessments.
- Customised ESG Assessment Framework Design and Methodology Development
- International Standards Integration and Best Practice Alignment
- Multi-Stakeholder Assessment Approaches and Materiality Analysis
- Performance Metrics Definition and KPI Framework Development
Environmental Impact Assessment & Climate Risk Evaluation
Comprehensive assessment of environmental impacts and climate risks with detailed analysis of environmental performance and sustainability impacts.
- Carbon Footprint Assessment and Greenhouse Gas Emissions Analysis
- Climate Risk Assessment and Physical Risk Evaluation
- Environmental Management Systems Audit and ISO 14001 Compliance
- Biodiversity Impact Assessment and Natural Capital Evaluation
Social Performance Audit & Stakeholder Engagement Assessment
Detailed assessment of social performance and stakeholder engagement with a focus on human rights, labour practices and community impact.
- Human Rights Due Diligence and Labour Standards Assessment
- Diversity, Equity & Inclusion Audit and Workplace Culture Evaluation
- Community Impact Assessment and Stakeholder Engagement Review
- Supply Chain Social Compliance and Vendor Assessment
Governance Excellence Review & Board Effectiveness Evaluation
Comprehensive assessment of corporate governance structures and board effectiveness with a focus on transparency, accountability and ethical leadership.
- Board Composition and Independence Assessment
- Executive Compensation and Incentive Alignment Review
- Risk Management Framework and Internal Controls Evaluation
- Ethics and Compliance Programme Assessment
ESG Due Diligence & Investment Assessment
Specialised ESG due diligence services for investments, acquisitions and strategic partnerships with detailed risk-return analysis.
- Pre-Investment ESG Due Diligence and Risk Assessment
- ESG Integration Strategy and Value Creation Planning
- Sustainability Performance Benchmarking and Peer Analysis
- ESG Risk Mitigation Planning and Action Plan Development
ESG Reporting & Regulatory Compliance Documentation
Comprehensive ESG reporting services and regulatory compliance documentation for transparent sustainability reporting.
- Sustainability Report Preparation and GRI Standards Compliance
- TCFD Reporting and Climate Disclosure Documentation
- EU Taxonomy Compliance and CSRD Reporting Preparation
- ESG Data Management and Performance Monitoring Systems
Our Competencies in Regulatory Compliance Management
Choose the area that fits your requirements
ESG Assessment
A systematic ESG assessment forms the foundation for every successful sustainability strategy. We support you in comprehensively evaluating your ESG performance and developing data-driven improvement measures.
ESG Certification
Strengthen your company's sustainability credibility through recognised ESG certifications. We guide you from gap analysis through preparation to successful certification under ISO 14001, EcoVadis or B Corp.
ESG Dashboard
Our ESG Dashboard provides you with a central, intelligent platform for visualising and managing your sustainability performance. Transform complex ESG data into well-founded decision-making insights for executive leadership.
ESG Data Management: Collect & Govern Sustainability Data
Establish a solid data foundation for your ESG strategy with automated collection processes, validated data quality, and integrated reporting solutions for maximum transparency and compliance.
ESG Due Diligence
ESG due diligence enables the systematic assessment of environmental, social, and governance factors in investment and business decisions. We support you in identifying and evaluating ESG risks and opportunities.
ESG Governance Consulting | Build Sustainability Governance | ADVISORI
ESG governance forms the strategic foundation for sustainable corporate management. We support you in implementing effective governance structures that systematically integrate ESG aspects into decision-making processes.
ESG Metrics
Transform your sustainability strategy into measurable results. We develop and implement tailored ESG metrics systems that make your performance transparent and provide a sound basis for strategic decisions.
ESG Rating
ESG ratings are becoming increasingly important for companies in terms of financing, investor relations, and market access. We help you improve your ESG performance and achieve better ratings.
ESG Reporting
Navigate CSRD obligations and build audit-ready ESG reports. We implement ESRS-aligned reporting frameworks — from double materiality assessment and EU Taxonomy alignment to stakeholder disclosure — turning complex sustainability requirements into strategic advantage.
ESG Strategy
A well-conceived ESG strategy is essential today for long-term business success. We support you in developing and implementing a sustainable strategy that integrates environmental, social, and governance aspects into your business processes.
ESG Supply Chain Due Diligence Act
The German Supply Chain Due Diligence Act (LkSG) obliges companies to comply with human rights and environmental standards in their supply chains. We support you in achieving full implementation and sustainable compliance.
ESG Sustainability Report
Our ESG sustainability report service transforms complex sustainability data into compelling, compliance-ready reports that impress investors, satisfy regulators and strengthen your market position as a sustainability leader.
ESG Training
Practical ESG training for all organisational levels: from CSRD compliance and EU Taxonomy to industry-specific sustainability topics. ADVISORI develops tailored training programmes that build ESG competencies effectively.
ESG Transformation
ESG transformation means the systematic integration of environmental, social, and governance principles into all aspects of your business operations. We accompany you on the path to a sustainable and future-ready organization.
Frequently Asked Questions about ESG Audit
What does an ESG audit specifically examine?
An ESG audit examines the completeness and accuracy of the sustainability report. The auditor evaluates the materiality assessment, data collection processes, compliance with ESRS data points and the internal control structure. The goal is an assurance opinion that gives stakeholders confidence in the reported ESG data.
Which companies are subject to CSRD audit requirements?
The CSRD audit requirement applies in phases: from
2025 large listed companies (previously reporting under NFRD), from
2026 all large companies with over
250 employees or EUR
50 million revenue, from
2027 listed SMEs. Across the EU, approximately 50,
000 companies are affected, including around 15,
000 in Germany.
How does an ESG audit under ISAE 3000 work?
The auditor first scopes the audit based on the materiality assessment. Data collection processes and internal controls are then evaluated, reported metrics are checked for plausibility and consistency, and ESRS compliance is confirmed. The audit concludes with the assurance report (audit opinion).
What is the difference between an ESG audit and an ESG rating?
An ESG audit is a formal examination of the sustainability report by an independent auditor resulting in an assurance opinion. An ESG rating is an assessment of sustainability performance by a rating agency (e.g. MSCI, Sustainalytics) based on publicly available information. Both complement each other but serve different audiences.
How long does ESG audit preparation take?
Preparation time depends on the maturity of ESG reporting. Companies falling under the CSRD for the first time should plan for
9 to
12 months. Companies with existing GRI reports typically need
4 to
6 months for ESRS alignment. Conducting a mock audit early is the single most important step for risk mitigation.
What are typical findings in ESG audits?
The most common audit findings include: missing or incomplete data points for ESRS standards, insufficient documentation of data collection methodology, inadequate internal controls for ESG data, gaps in the double materiality assessment and lack of traceability for Scope
3 emissions.
How does ADVISORI support ESG audit preparation?
We systematically prepare companies for the ESG audit: from gap analysis through building audit-ready processes to support during the external audit. We act independently of the auditor and ensure your sustainability report meets the requirements for Limited or Reasonable Assurance.
Success Stories
Discover how we support companies in their digital transformation
Digitalization in Steel Trading
Klöckner & Co
Digital Transformation in Steel Trading
Case Study
Results
Over 2 billion euros in annual revenue through digital channels
Goal to achieve 60% of revenue online by 2022
Improved customer satisfaction through automated processes
AI-Powered Manufacturing Optimization
Siemens
Smart Manufacturing Solutions for Maximum Value Creation
Case Study
Results
Significant increase in production performance
Reduction of downtime and production costs
Improved sustainability through more efficient resource utilization
AI Automation in Production
Festo
Intelligent Networking for Future-Proof Production Systems
Case Study
Results
Improved production speed and flexibility
Reduced manufacturing costs through more efficient resource utilization
Increased customer satisfaction through personalized products
Generative AI in Manufacturing
Bosch
AI Process Optimization for Improved Production Efficiency
Case Study
Results
Reduction of AI application implementation time to just a few weeks
Improvement in product quality through early defect detection
Increased manufacturing efficiency through reduced downtime
Let's
Work Together!
Is your organization ready for the next step into the digital future? Contact us for a personal consultation.
Your strategic success starts here
Our clients trust our expertise in digital transformation, compliance, and risk management
Ready for the next step?
Schedule a strategic consultation with our experts now
30 Minutes • Non-binding • Immediately available
For optimal preparation of your strategy session:
Your strategic goals and challenges
Desired business outcomes and ROI expectations
Current compliance and risk situation
Stakeholders and decision-makers in the project
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