How do auditors perceive their role in ESG report certification?

Abstract

This thesis examines auditors' perceptions of their role in certifying ESG reports, in the context of the transition from the NFRD to the CSRD. The study is based on an in-depth literature review covering international agreements, the evolution of European directives and the key concepts of ESG auditing. The methodology employed is qualitative, based on semi-structured interviews with experts from major audit firms. The dissertation explores several themes, including the organization of ESG audit teams, the impact of regulatory changes, ESG audit methodology, assurance levels, the selection of key performance indicators (KPIs), and the role of auditing in preventing greenwashing. The study aims to understand the challenges and opportunities that ESG auditing presents for the profession.