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Are CSR reports audited /relegated?

tv3tg4 · 2022-11-25 23:32:27

Are CSR reports audited or relegated? They are becoming more common.

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26-11-2022 12:32am

#1

tv3tg4

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Are CSR reports audited or relegated?
They are becoming more common.

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#2 26-11-2022 11:52pm
ari101

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The CSRD doesn't become effective til next year I think. And it will only provide limited assurance around certain elements of the report for large companies. I haven't looked at it in detail but I imagine there will be very clear details about what it does and doesn't cover in any assurance/ audit report presented with it.
At the moment, if a CSR report is included in an annual report with audited financial statements, the auditors would generally read it and make sure that it is consistent with the information in the audited financial statements and with the understanding/ knowledge acquired by the auditor in the course of there work.

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