Project information
ESG reporting and its verification from the perspective of a statutory auditor (ESGAUDIT)

The project addresses the issue of sustainability reporting in accordance with the Corporate Sustainability Reporting Directive (CSRD). This directive has replaced the original Non-Financial Reporting Directive (NFRD) from 2014 and introduced more detailed requirements for the disclosure of sustainability-related information concerning environmental, social, and governance aspects. A significant change in this directive is the introduction of mandatory assurance of sustainability reports. The binding reporting framework for sustainability information includes the European Sustainability Reporting Standards (ESRS) and Regulation (EU) 2020/852 of the European Parliament and Council establishing a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088 (the EU Taxonomy), which provides a classification of economic activities considered sustainable in terms of set environmental objectives.
The research responds to recent legislative changes through the CSRD, which introduced the obligation of ESG reporting and external assurance for selected entities. The first reporting period for the initial wave of entities required to comply with this obligation is in 2024. This wave concerns companies and groups classified as public interest entities with more than 500 employees. Throughout 2025, these reports will be published alongside annual reports.
The aim of the project is to conduct an analysis of a selected sample of ESG reports, evaluate their quality using a checklist and mathematical-statistical methods, and compare differences in reporting across various sectors. Another goal is to propose methodological guidelines for auditors of ESG reports in different sectors of the economy, based on the theoretical findings and the analysis of the selected sample of ESG reports.