Sustainability · CSRD · ESRS · Assurance
Sustainability reporting that stands up to assurance
From double materiality to assurance: I support companies across the full reporting cycle under CSRD, ESRS and GRI, with an auditor's eye.
Services
- 01
CSRD / ESRS reporting
Double materiality assessment, gap analysis, KPI design, data collection and drafting of the sustainability statement under ESRS. For SMEs too, with the voluntary VSME standard.
- 02
Sustainability assurance and audit
Review of the sustainability statement, coordinated with the statutory audit of the financial statements, for disclosures that stand up to stakeholders.
- 03
ESG data processes and controls
Design of processes and internal controls for ESG data collection, and integration of sustainability indicators with financial ones.
- 04
SRG88088 certification
As Lead Auditor I work with independent certification bodies (Apave, Italia ESG, Si Cert, Dimitto) on sustainability certifications under the SRG88088 scheme, Social and Governance pillars.
- 05
ESG ratings and management systems
Advice on ESG ratings and sustainability management systems (ESG-SRG), from gap analysis to implementation and audit readiness.
How I work
- 01
Listening and analysis
Business model, value chain and applicable obligations.
- 02
Materiality and scope
Impacts, risks and opportunities: what to report and why.
- 03
Data and processes
KPIs, sources, controls and ownership, so that data is repeatable and verifiable.
- 04
Reporting and assurance
Drafting, review and continuous improvement, year after year.
Who it is for
Mid-to-large companies in scope of the CSRD, international groups and their Italian subsidiaries, SMEs that want to get ahead of requests from banks and customers, and professionals looking for an assurance partner.
Training and community
I train chartered accountants, auditors and sustainability managers on the ESRS as trainer and Co-Head of Learning & Development at ESRS Academy. In 2024 I founded the European association CSRD Auditor, which I chair. I teach and speak for Giuffrè, Eutekne, Sabicom and the Italian Orders of Chartered Accountants, and I sit on the UNGDCEC national committee on Sustainability and Corporate Reporting.
Frequently asked questions
Is my company in scope of the CSRD?
It depends on size, listing and group structure, and the scope has been revised by the "Omnibus" package and "Stop the Clock". In our first call we check your position and timeline together.
We are an SME outside the scope: does reporting make sense?
Often yes: banks, customers and supply chains ask for ESG data. The voluntary VSME standard is the most proportionate starting point.
Can you both prepare and audit the same report?
No, and I say it plainly: auditor independence comes first. Depending on the engagement I support you with preparation or with assurance, never both for the same reporting year.