TFL Vsebine / Revija SIR*IUS

Sustainability reporting and the role of the internal auditor

Sodobno poslovno okolje je vse bolj kompleksno ter prepleteno z regulativnimi, družbenimi in okoljskimi zahtevami. Podjetja se ne merijo več le po finančnih izidih, temveč tudi po tem, kako njihove aktivnosti vplivajo na okolje, družbo in korporativno upravljanje. Pri tem je uvedba direktive CSRD prelomna, saj zahteva obvezno, standardizirano in preverljivo trajnostno poročanje za širok krog podjetij v Evropski uniji. CSRD prinaša več kot zgolj nove zakonske obveznosti - predstavlja prehod v celovito poročanje, ki združuje finančne in trajnostne informacije ter povezuje podatke iz različnih poslovnih procesov. Podjetja se tako soočajo z izzivom zagotavljanja zanesljivih, popolnih in sledljivih podatkov, ki bodo predmet zunanjega zagotovila. V tem procesu postaja notranja revizija ključni partner, saj s svojo neodvisnostjo, strokovnim znanjem in sistematičnim pristopom zagotavlja, da podjetje ustrezno vzpostavi notranje kontrole, optimizira procese in pripravi podatke, skladne z zahtevami direktive CSRD in standardi ESRS (Evropski standardi poročanja o trajnostnosti). Pričujoči članek se osredotoča na zahteve direktive CSRD glede poročanja, na glavne izzive pri zbiranju in obdelavi podatkov ter na vlogo notranje revizije, ki je nepogrešljiva pri zagotavljanju kakovosti in zanesljivosti trajnostnega poročanja. Ključne besede: CSRD, ESG, zbiranje podatkov, notranje kontrole, notranja revizija

The modern business environment is increasingly complex and intertwined with regulatory, social, and environmental requirements. Companies are no longer evaluated solely on financial performance but also on how their activities impact the environment, society, and corporate governance. In this context, the introduction of the Corporate Sustainability Reporting Directive (CSRD) represents a milestone, as it requires mandatory, standardized, and verifiable sustainability reporting for a wide range of companies across the European Union. CSRD brings more than just new legal obligations - it marks a shift toward integrated reporting that combines financial and sustainability information and links data from various business processes. Companies therefore face the challenge of ensuring reliable, complete, and traceable data that will be subject to external assurance. In this process, internal audit emerges as a key partner, providing independence, expertise, and a systematic approach to ensure that companies establish effective internal controls, optimize processes, and prepare data in compliance with CSRD requirements and standards. This article focuses on the requirements of CSRD reporting, the main challenges in data collection and processing, and the role of internal audit, which is indispensable for ensuring the quality and reliability of sustainability reporting.