By introducing the Corporate Sustainability Reporting Directive (CSRD), the European Union has succeeded in advancing the topic of sustainability considerably: Its „Berichtspflicht“ (i.e. reporting obligation) forces companies to present concrete figures about their ecological, economic and social commitment. Carmen Auer and Viola Möller, both heading the sustainability services department, and Frank Wiethoff, Director Management Advisory, BDO in Germany, discuss how auditing firms can support businesses in meeting these new challenges.
