Sustainability audit
Forging trust to meet
the future's challenges
We are authorised by the French National Audit Authority (Haute Autorité de l'Audit - H2A) to certify sustainability information. We have the expertise to perform EU Green Taxonomy, sustainability information (CSRD) and green-project audits.
We are particularly skilled
in the following areas
EU Green Taxonomy audit
An EU Green Taxonomy audit asseses and verifies the compliance of a business’ activities with the sustainability criteria set out by the European Union. This taxonomy is covered by the European Union's Taxonomy Regulation (Regulation (EU) 2020/852), which establishes a classification system in order to determine whether a business activity qualifies as environmentally sustainable.
The objectives of this regulation are:
- Climate change mitigation
- Climate change adaptation
- Sustainable use and protection of water and marine resources
- Transition to a circular economy
- Pollution prevention and control
- Protection and restoration of biodiversity and ecosystems
Our services will include the following checks:
- Identification of business activities: Reviewing the business' activities to determine which are eligible for the green taxonomy
- Alignment analysis: Verification that the eligible activities meet the criteria
- Calculation of the indicators (turnover, Capex and Opex)
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Sustainability information certification (CSRD)
The Corporate Sustainability Reporting Directive (CSRD) aims to provide a framework for non-financial reporting at European level while also placing stricter obligations on businesses around publishing environmental, social and governance (ESG) information.
In line with the European Green Deal, this directive aims for carbon neutrality by 2050, by making businesses more transparent around their sustainability measures.
Major corporations must provide the specific information required under European Sustainability Reporting Standards (ESRS).
Across its 12 standards, ESRSs cover a number of aspects:
- ESRSs 1 and 2: Cross-cutting standards defining the general principles and structure of sustainability reports.
- ESRSs E1 to E5: Environmental standards covering the climate, biodiversity, the circular economy, water and pollution.
- ESRSs S1 to S4: Social standards covering workers rights, affected communities and end users.
- ESRS G1: Corporate governance and transparency standard.
The sustainability information audit mainly sets out to:
- Ensure that public and investor information is reliable.
- Improve transparency and comparability between businesses.
- Reduce greenwashing, i.e. communications on environmental commitments that mislead the public.
Funding for green projects
Taking environmental considerations into account in the funding mechanism for businesses and projects is becoming increasingly important for businesses.
Green finance helps to promote environmentally-friendly projects or the energy transition while also combatting global warming.
Our firm can provide an independent opinion on:
- The incorporation of sustainability and environmental impact criteria
- Environmental performance (such as carbon footprint, water management, waste management and renewable energy use)
- Compliance with contractual obligations and environmental standards
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