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ESG - audit, preparation, implementation, compliance

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Training process

Training needs analysis

If you have specific requirements regarding the training programme, we will carry out a training needs analysis for you. This will guide us on which aspects of the programme should receive greater emphasis, so that the training programme meets your specific needs.

What will you gain?

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You will understand ESG audit - You will learn what an ESG audit means in practice, what objectives it serves, and how it supports compliance, so you can define its role in your organisation more accurately.

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You will navigate key requirements - You will structure the CSRD, CSDDD and ESRS requirements and see how they translate into audit work, making it easier for you to plan activities and assess organisational readiness.

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You will run materiality analysis - You will learn how to perform a double materiality analysis step by step, choose the right tools, and identify the ESG topics that truly affect reporting and decision-making.

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You will use existing processes - You will see how to embed ESG into your current internal and management audit processes, so you do not have to build everything from scratch and can document actions more effectively.

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You will build an ESG audit trail - You will understand the key elements of an ESG audit trail and the principles of reviewing sustainability reports and ESG processes, helping you prepare scope and audit flow with confidence.

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You will prepare audit evidence - You will find out which documents and data are essential in an ESG audit and how to protect information properly, reducing formal and operational risks during the review process.

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You will assess legal changes - You will understand the accounting law changes effective from 1 January 2025 and determine which entities will be subject to mandatory assurance of ESG statements in practice.

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You will work better with auditors - You will learn how to choose an audit firm for ESG assurance, how to prepare for cooperation with the statutory auditor, and what types of opinions may result from the engagement.

Training programme

1. ESG Audit - introduction

  • what is an ESG audit and why is it important?
  • the role of the audit in ensuring compliance with ESG regulations.

2. Formal requirements and good practices

  • requirements of the CSRD and CSDDD Directives in the context of ESG audit,
  • ESRS standards and their application in audit,
  • cooperation of internal audit with the statutory auditor.

3. Double materiality analysis

  • how to conduct a double materiality analysis in an organization?
  • key steps and tools in double materiality analysis.

4. Sustainable development and ESG in internal audit

  • how to use existing audit processes for ESG management,
  • the role of management audit in documenting ESG activities.

5. ESG audit path

  • key elements of the ESG audit,
  • audit of sustainability reports and ESG processes.

6. Data security and audit documentation

  • which documents are necessary in the ESG audit,
  • ensuring compliance with regulations concerning data security.

7. Changes in the Accounting Act and their impact on the audit

  • changes effective from 01.01.2025,
  • which entities are subject to the obligation of assurance of ESG reports?

8. Cooperation with the statutory auditor

  • how to choose an audit firm for an ESG audit?
  • what opinions of the statutory auditor may occur in an ESG audit.

What are the prerequisites for participating in the training?

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ESG fundamentals - You should know the basic concepts of ESG and sustainability so you can work comfortably with examples related to reporting, risks, and audit-related activities during the training.

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Understanding company processes - You should understand how organisational processes work, especially reporting, controls, and document flow, because the training links ESG to real operational activities.

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Basics of audit or control - You should have a basic understanding of audit, internal control, or compliance so you can more easily analyse the ESG audit trail, documentation, and work with the auditor.

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Awareness of regulations - You should be familiar with the main reporting or compliance obligations so you can more quickly understand the impact of CSRD, CSDDD, ESRS, and statutory changes.