Groupe Audit offers companies a practical guide to CSRD

The European CSRD directive (Corporate Sustainability Reporting Directive) came into force on 1 January 2009.^er January of this year. The aim is to standardise companies' sustainability reporting, while improving the availability and quality of the ESG (environmental, social and governance) data they are required to publish.  

The CSRD replaces the old framework of the NFRD (Non-Financial Reporting Directive), in force in EU countries since 2018, which in France fell within the scope of the Déclaration de performance extra-financière (DPEF), which collected ESG information.   

The government has placed the Haute Autorité de l'Audit (H2A, formerly H3C) at the heart of this new system by entrusting it with the supervision of the professionals, statutory auditors and independent third-party bodies, who will be responsible for auditing companies' sustainability information.

The expectations of this directive are high", comments H2A. In addition to the usual readers of audit reports, key players in civil society will be interested in sustainability and assurance reports.

To support companies as closely as possible in this decisive transformation of reporting and the auditor's mission, which is having a profound impact on the life of companies, Groupe Audit has set up an educational tool to help its clients master the issues and application methods of Corporate Social Responsibility (CSR), which is part of the CSRD directive.

The slide show below was produced by Alexandra Stemmelin, CSR Manager at Groupe Fidurevision Serval & Associés, the Grand Est subsidiary of Groupe Audit (Mulhouse).