Sustainability preaudit ESG pre-assurance

Sustainability preaudit uncovers issues before assurance.
Achieve compliance, enhance credibility, and secure a market edge

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Sustainability preaudit (ESG pre-assurance)

A preliminary ESG report audit allows for early detection of errors, gaps, and inconsistencies in non-financial reporting — which significantly reduciesthe risk of a negative opinion during mandatory assurance. For companies, it means saving time and costs while boosting credibility with investors, ensuring regulatory compliance, and gaining a real competitive edge.

What is a sustainability preaudit?

A sustainability preaudit (ESG pre-assurance) is an independent, expert assessment of the quality and compliance of an ESG report before it is formally submitted or undergoes mandatory external verification (e.g., ISAE 3000 assurance). It involves a detailed review of the completeness, accuracy, and alignment of the non-financial report with current legal requirements — such as CSRD, the EU Taxonomy, the CSDDD directive — and reporting standards including ESRS (European Sustainability Reporting Standards), GRI, and best market practices.

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What does it mean for your business?

Before your ESG report is published or reviewed by an external auditor, you can:

Ensure all required information is included in a clear, consistent, and standards-compliant manner
Identify potential errors, data gaps, inaccuracies, and inconsistencies (e.g., mis-sing links to the financial report, incomplete indicators, or omitted disclosure ob-ligations)
Provide your ESG team with actionable recommendations — in advance and wi-thout time pressure

Why sustainability preaudit it worth the effort?

With a preassurance audit, you can:

Minimize the risk of receiving a negative opinion during mandatory ESG assurance, which may have legal, reputational, or financial consequences
Save time and costs related to last-minute corrections and expert consultations
Gain confidence that your ESG report meets regulatory requirements and stakeholder expectations
Build market trust in your non-financial disclosures — impacting ESG ratings and
access to financing

A sustainability preaudit is not just a quality check; it’s a risk management strategy and a tool to enhance your organization’s ESG reporting maturity. For companies committed to responsible practices, regulatory compliance, and effective stakeholder engagement, it’s a crucial step forward.

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Sustainability preaudit – Crowe’s support

We help your company ensure accuracy, consistency, and compliance of your ESG re-port before it’s published or formally reviewed. With our analysis, you gain confidence that your report meets all requirements and truly supports your sustainability strategy.

Our approach includes:

Initial ESG report review:

Verifying completeness against ESRS (European Sustainability Reporting Stand-ards)
Assessing clarity and consistency of disclosed data
Checking alignment between the ESG report, financial statements, due diligence

Compliance assessment:

Evaluating compliance with CSRD, the EU Taxonomy, and the CSDDD directive (where applicable)
Ensuring the reporting process aligns with due diligence principles

Gap analysis and improvement recommendations:

Identifying missing data, inconsistent indicators, and potential reporting risks
Providing recommendations for corrections and additions across environmental, social, and governance areas (E, S, G)
Highlighting industry-specific reporting best practices

Summary workshop with the client’s ESG team:

Presenting preaudit findings
Discussing improvement suggestions and documentation to support future as-surance

Sustainability preaudit – Key benefits

An ESG preaudit acts as a safeguard against regulatory and reputational risk, offering your company benefits such as:

Reduced risk of negative assurance outcomes — errors and gaps are addressed before the external auditor can do so
Time and cost savings at the final reporting stage — avoiding last-minute correc-tions and streamlining the process
Improved data quality and credibility — ensuring better structure and greater transparency
Increased confidence for management and stakeholders — proof that your report meets EU regulations and is well-prepared
Preparation for full external assurance or ISAE 3000 certification — your report meets the technical and formal requirements of auditors

Who conducts the ESG preaudit?

Preliminary ESG audits are conducted by independent sustainability and non-financial reporting experts who have:

Deep knowledge of ESG regulations and standards such as CSRD, ESRS, GRI, the EU Taxonomy, the CSDDD directive, and assurance frameworks (e.g., ISAE 3000)
Experience analyzing non-financial data and interpreting ESG metrics
Expertise in evaluating ESG reporting compliance with both legal requirements and market best practices
Understanding of reporting processes and practical insight into risks and challen-ges faced by reporting companies

At Crowe, ESG preaudits are carried out by an interdisciplinary team of sustainability ad-visors, auditors, and legal experts — combining legal, business, and environmental knowledge to provide reliable, practical, and tailored assessments of your ESG report.

Who is the ESG preaudit for?

The ESG preaudit is especially valuable for organizations preparing their first ESG report or looking to improve the quality of their non-financial disclosures.

We particularly recommend this service for:

Companies subject to CSRD/ESRS reporting requirements (from 2024)

If your company falls under the new Corporate Sustainability Reporting Directive (CSRD), you must prepare an ESG report compliant with ESRS for 2024 (to be submitted in 2025). This may be the first comprehensive ESG report in your company’s history —and its submission also triggers a mandatory external assurance.

A preaudit helps identify errors, gaps, and inconsistencies before the auditor does — minimizing the risk of non-compliance with EU regulations.