Corporate responsibility services
The Corporate Sustainability Reporting Directive (CSRD) came into force on 1 January 2024, expanding the role of auditors in certifying companies' sustainability reporting. As a result of this directive, companies are required to carry out mandatory assurance of sustainability reporting. In addition, the statutory auditor of companies will also confirm sustainability information.
revenue exceeds 450 million euros and
the number of employees exceeds 1,000.
The changes apply to fiscal years beginning on or after July 1, 2026. However, a company or group may apply the new provisions as early as fiscal years beginning on or after January 1, 2026.
If a company or group has been required to report on sustainability for the fiscal year beginning in 2024 and continues to be so, the obligation to report on sustainability will continue uninterrupted.
It is also worth noting that sustainability reporting may become relevant for companies in other ways, e.g. if the investor has an ESG-linked gauge in the loan or the entity is part of the reporting entity's value chain. In addition, reporting can still be done on a voluntary basis, even if a venture does not meet the requirements.
Tietotili Audit always strives to be at the forefront, and bring its clients the most up-to-date audit services. We already have skilled CSR auditors (KRT) with excellent skills, and the necessary certification to certify and report on corporate sustainability data. So contact us if your company needs VSME or ESG assurance or reporting.
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