为《企业社会责任披露准则》（CSRD）鉴证做准备：审计师对“双重重要性”、第3类范围及ESRS准备情况的见解
As organizations advance their CSRD reporting efforts, understanding assurance expectations is essential. During a recent webinar, Danielle Stapleton, Program Manager for ESG Assurance, shared an auditor’s perspective on what assurance providers will be looking for, including governance structures, internal controls, documentation practices, data quality, and the evidence needed to support reported disclosures. As a follow-up to our webinar, Danielle is answering an additional series of questions relative to CSRD and the broader European Sustainability Reporting Standards (ESRS).
What are the biggest challenges companies face in preparing for CSRD assurance?
企业在为CSRD鉴证工作做准备时面临的最大挑战之一是数据收集。许多公司被要求就可持续发展议题进行报告，而这些议题的范围远超其以往的测量、监测或披露范围。这通常包括环境、社会、治理以及价值链方面的信息，而这些信息可能分散在企业内部的不同职能部门中。
挑战不仅仅在于获取数据。企业还必须保留完整的审计轨迹，以证明信息的来源、所有者、计算方法以及存在的支撑证据。对于刚开始进行可持续发展报告的企业而言，这些要求可能会让人感到难以应对，因为这通常需要整合来自运营、人力资源、采购、财务、法务以及外部供应商等方面的信息。
从鉴证的角度来看，最常见的缺陷之一未必是数据错误，而是文档不完善。团队可能已经完成了相关工作并得出了合理的结论，但无法清晰地说明这些结论是如何得出的。审计师会持续寻找能够支持所报告信息、并使其能够追溯管理层决策过程的证据。
How can organizations improve the quality and reliability of their ESG data before seeking assurance?
Auditors cannot prescribe how companies should improve their reporting processes, but they can explain what they look for. The key attribute is traceability. Auditors want to connect reported information directly back to supporting evidence. For worker health and safety disclosures, this may include incident reports, safety management systems, and corrective action records. For greenhouse gas (GHG) emissions, auditors may review invoices, utility records, calculation files, and emission-factor documentation. Strong ESG reporting is built on repeatable, documented processes rather than standalone calculations.
For non-traditional metrics, data can often live with supply chain owners, other departments, like HR and Payroll, for example. These are not typical sources for a GHG emissions audit and require some work on the organization’s side to bring other teams up to speed on the timing and traceability demanded by an audit. Strong ESG reporting is built on repeatable, documented processes rather than standalone calculations.
内部控制和公司治理在成功实现CSRD鉴证方面发挥着什么作用？
内部控制是影响审计师信心的关键因素。审计师会评估数据如何进入报告系统、由谁进行审核、变更如何获得批准，以及治理结构是否能保障数据的完整性。那些角色分工明确、控制措施有据可查且具备管理层监督机制的组织，通常拥有更坚实的事务性保证基础。虽然审计师不能就具体的实施方法提供建议，但治理和控制往往是事务性保证程序中首先进行评估的领域之一。
How can companies turn CSRD compliance into a strategic advantage rather than just a regulatory obligation?
Many organizations initially approach CSRD as a reporting requirement, but CSRD can create value beyond compliance. In addition to the mandatory requirements, the CSRD framework also includes voluntary reporting standards that can help organizations communicate sustainability performance in a way that is proportionate to their size and maturity.
Sustainability reporting often uncovers opportunities for energy reduction, operational efficiencies, supplier-risk management, and resource optimization. The Double Materiality Assessment can identify emerging business risks and opportunities, helping management make more informed decisions and align sustainability initiatives with corporate strategy. Organizations also increasingly pursue voluntary reporting because market expectations and competitor disclosures are raising the bar across industries.
How can organizations improve the quality and reliability of ESG data before seeking assurance?
高质量ESG数据最重要的特征是可追溯性。审计师希望准确了解报告中的指标与支持性证据之间是如何关联的。
If a company reports worker safety metrics, auditors may review incident reports, safety management systems, corrective action records, training logs, and supporting documentation. If a company reports GHG emissions, auditors may review utility invoices, fuel consumption records, calculation files, emission factors, and management review procedures.
无论主题为何，关键问题始终如一：该组织能否说明相关信息是如何产生的，并提供证据证明其准确性？高质量的ESG报告应建立在可重复的流程之上，而非孤立的计算结果。
What role do internal controls and governance play in achieving successful CSRD assurance?
内部控制和治理是成功实现鉴证结果的基础，因为它们有助于建立对所报告信息真实性、完整性和可靠性的信心。审计师不仅要评估披露内容本身，还要评估用于收集、审查、批准和维护基础数据的流程。
组织应能够说明所有权、审查程序、管理监督以及问责机制。治理通常是保证审查中首先审查的领域之一，因为它会影响对每项报告指标的信任度。
How can companies turn CSRD compliance into a strategic advantage rather than just a regulatory obligation?
CSRD 不仅能满足合规要求，还能创造更多价值。报告过程往往能发掘提升效率、降低成本、管理供应商风险以及改善运营绩效的机会。
“双重重要性评估”能够帮助识别那些通过传统风险管理流程可能未能发现的新兴风险与机遇。将《企业可持续性报告指令》（CSRD）作为管理框架而非单纯的报告活动来运用的组织，往往能够发现加强决策和创造长期价值的机会。
Double materiality: Focus on process, not just outcomes.
审计师通常更关注得出结论所采用的流程，而非双重重要性评估的结果。组织应明确记录利益相关方的参与情况、已审查的证据、已考虑的供应链影响以及决策过程。在整个过程中，团队应不断思考如何在鉴证过程中证明并捍卫其结论。
What evidence is needed for ESRS E1 disclosures?
Data perfection is not required, particularly for Scope 3 emissions where estimates are often necessary. However, organizations should maintain thorough documentation of data sources, assumptions, emission factors, methodologies, and calculation approaches. The most effective defense of a reported figure is a complete and transparent audit trail.
Build the internal controls auditors expect.
关键控制措施包括数据可追溯性、方法论的一致性、有据可查的双重重要性评估、正式的风险评估以及审核程序。审计师希望确认组织能够始终如一地重现其披露内容，并能解释方法论随时间推移所发生的任何变化。
Transition plans require more than narratives.
转型计划的披露内容应以有据可查的审批流程、治理监督、气候目标、基准年、方法学、重新计算政策、情景分析、实施措施和监测活动为依据。各组织还应保留涉及碳信用额、碳移除及净零路线图的声明的相关证据。
鉴证准备情况与独立鉴证
“鉴证准备支持”旨在帮助管理层识别薄弱环节，并为未来的鉴证工作做好准备。独立鉴证是对管理层准备的信息进行评估，并得出正式结论。准备工作有助于识别差距，而鉴证则评估报告是否具有依据。
第3类排放报告与供应商数据
各组织正逐渐摆脱基于支出的估算方式，越来越多地直接与供应商开展合作。ESRS 认识到估算仍不可或缺，但企业应能够阐明其采用的方法、假设和数据来源。CSRD 并不要求从每家供应商处获取数据，而是要求报告应侧重于获取足够的信息，以便理解并披露重大影响、风险和机遇。
人工智能伦理与数据隐私
随着可持续发展报告的范围超越环境指标，人工智能治理和数据隐私可能变得越来越重要。在人工智能应用或数据管理对可持续发展产生重大影响或风险的情况下，审计师可能会评估相关治理结构、政策、内部控制、监督机制和监测流程。
Is your sustainability data mature enough for assurance?
许多首次提交报告的企业担心其数据不够成熟。实际上，治理和文档记录往往比完美的指标更为重要。一家数据虽不完美但内部控制措施完善的企业，在核查过程中表现可能优于一家指标精准但支持性文件有限的企业。自愿性报告和实践核查有助于在强制申报之前发现薄弱环节。
最终总结
企业无需在起步之初就拥有完美的可持续发展数据，但必须明确责任归属、制定书面方法论、保留可追溯的证据，并建立经得起推敲的流程。那些尽早着手并注重治理与文件记录的组织，将在成功实现《企业社会责任指令》（CSRD）合规与核证方面占据更有利的位置。
Have more questions about CSRD, ESRS, or ESG assurance?
SCS Global Services is here to support companies wherever they happen to be along their CSRD compliance and ESG assurance journeys. For more information and additional support, be sure to watch our webinar replay, peruse our in-depth discussion of ESG assurance, and feel free to get in touch with us directly.