可持续发展法规的审计合规性.pdf

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1、Audit compliance for Sustainability regulationsNeha GuptaSenior Product Manager,Microsoft Cloud for SustainabilityChintan RajvirSoftware Engineer II,Microsoft Cloud for SustainabilitySUS05MNeha GuptaChintan RajvirSenior Product M Engineer II your speakersAgendaOverviewSolution workflowDemoQ&AOvervie

2、wAudit for ESG disclosuresRegion specific sustainability regulations(e.g.CSRD,NGER,BRSR)will require customers to get assurance on disclosures prior to report submission.Disclosure data can be in the form of quantitative value or qualitative response.Assurance review includes both quantitative and q

3、ualitative responses.References:NGER voluntary assurance audit reports|Clean Energy Regulator(cer.gov.au)Corporate sustainability reporting-European Commission(europa.eu),QANDA_21_1806_EN.pdf(europa.eu),SEBI|BRSR Core-Framework for assurance and ESG disclosures for value chainLimited assurance engag

4、ementConclusion usually provided in a negative form of expression by stating that no matter has been identified by the practitioner to conclude that the subject matter is materially misstated.Requires auditors to perform fewer tests than in a reasonable assurance engagement.Reasonable assurance enga

5、gementConclusion usually provided in a positive form of expression and results in providing an opinion on the measurement of the subject matter against previously defined criteriaRequires extensive procedures,including consideration of internal reporting controls and substantive testing much greater

6、 than in a limited assurance engagement.TYPES OF ASSURANCEESG controller Reports to the CFOs office Responsibilities:Manages the ESG reporting and regulatory compliance Ensures the entity is meeting the region specific ESG reporting regulatory requirementsAuditors Provides independent opinion on whe