Studie zum Expertise-Profil von Umweltgutachtern für die nationale Umsetzung der CSRD-Prüfpflicht

This study examines the legal requirements for reviewing reports under the new Corporate Sustainability Reporting Directive (CSRD). It compares environmental verifiers with financial auditors in terms of their qualifications, accreditation, and oversight. The results show that environmental verifiers are adequately qualified. The study recommends utilizing this expertise for reviewing CSRD reports to avoid redundant efforts and to ensure the quality, especially of environmentally relevant information.