What is an ESG audit?

An ESG audit validates sustainability disclosures against the applicable framework — ESRS for CSRD reporting in the EU, ISSB (IFRS S1 and S2) for global sustainability standards, or GRI for broader sustainability reporting. The audit covers environmental, social and governance information and checks consistency, completeness and traceability to source evidence. Most ESG audits today are limited assurance rather than reasonable assurance, with the scope and procedures defined by the engagement and the applicable standard.