{"id":8658,"date":"2026-02-05T14:14:12","date_gmt":"2026-02-05T13:14:12","guid":{"rendered":"https:\/\/www.adkl-msi.de\/knowledge-skills\/audit-and-valuation\/esg-sustainability-in-companies\/"},"modified":"2026-08-25T14:58:51","modified_gmt":"2026-08-25T12:58:51","slug":"esg-sustainability-in-companies","status":"publish","type":"page","link":"https:\/\/www.adkl-msi.de\/en\/knowledge-skills\/audit-and-valuation\/esg-sustainability-in-companies\/","title":{"rendered":"ESG \u2013 Sustainability in companies"},"content":{"rendered":"

ESG \u2013 Sustainability in companies<\/h1><\/div>
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<\/i>Serviceflyer ESG <\/span><\/a><\/div>
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–Contact person–<\/strong><\/b><\/p>\n<\/div>

<\/i>Marc Wilmschen<\/span><\/a><\/div>
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Sustainability reporting<\/strong><\/b><\/p>\n

In a world where environmental awareness and social responsibility are becoming increasingly important and are being anchored in our financial and internal market through the EU’s Green Deal, sustainability is becoming a key factor for companies of all sizes and in all industries. As a result, the European Union has issued directives that are being transposed into national law by the German legislature in the Commercial Code (HGB). This gives the rules direct legal force and makes them mandatory. Their implementation and compliance will be a decisive criterion for long-term success.<\/p>\n<\/div>

Integrated audit of the sustainability report<\/strong><\/b><\/p>\n

We recommend involving the auditor at an early stage in the preparation of your sustainability report in order to assess audit readiness at each stage of the project and thus ensure certainty regarding the desired audit opinion. Our integrated audit of financial and sustainability information also generates synergies, as we are already familiar with your company and the relevant processes and risks from the annual audit.<\/p>\n

Our pragmatic audit for medium-sized companies is carried out in the following steps:<\/b><\/p>\n<\/div>

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<\/i><\/i><\/span>Inventory<\/span><\/a><\/h4><\/div>
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As part of the inventory, a review of the materiality analysis and the internal control system is carried out. The findings from our annual audit have an influence at this point and can create synergies.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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<\/i><\/i><\/span>Gap analysis<\/span><\/a><\/h4><\/div>
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The gap analysis focuses on identifying discrepancies between the existing sustainability information and the requirements of the ESRS. These findings are supplemented by our assessment of whether sufficient and appropriate audit evidence is available.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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<\/i><\/i><\/span>Trial period<\/span><\/a><\/h4><\/div>
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We review your draft sustainability report to identify any gaps and areas for improvement at an early stage.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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<\/i><\/i><\/span>Audit opinion<\/span><\/a><\/h4><\/div>
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Efficient finalisation of the audit, taking into account the findings from the audit procedures described in the previous steps.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Range of services<\/span><\/a><\/div>
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In addition to auditing, we also provide advice on implementing reporting requirements. Our full range of services is as follows:<\/p>\n<\/div>

<\/i><\/i><\/span>Audit<\/span><\/a><\/h4><\/div>
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