Model of the sustainability report: conceptualization and adaptation to european standards (ESRS) [Articol]

Abstract

Purpose of the article: The paper explores the use of Agreed-Upon Procedures (AUP), regulated by ISRS 4400(Revised), as a mechanism for verifying ESG (environmental, social, governance) indicators under the CSRD Directive and ESRS standards. The study aims to highlight the relevance and practical applicability of AUP in strengthening the credibility of sustainability reporting, particularly when full assurance engagements are not required or feasible. Methodology: combines analysis of the international and European regulatory framework with the mapping of ESRS indicators to potential AUP procedures and illustrative case studies on ESG data verification, including CO2 emissions, workforce diversity, and supply-chain traceability. Conclusions: show that AUP provides a flexible, cost-efficient solution for the selective verification of sustainability information, mitigating greenwashing risks and facilitating the gradual integration of companies-especially SMEs-into the new European reporting framework. Originality: of the research lies in its proposed mapping model between ESRS indicators and applicable procedures, and in identifying innovation pathways through digitalization and the use of emerging technologies such as blockchain and artificial intelligence.