In the professional journal Die Wirtschaftsprüfung (WPg), issue 19 (2025), a new article by Professor Dr Kai-Uwe Marten and Andreas Lorenzer, M.Sc. from the Institute of Accounting and Auditing at Ulm University has been published.
The publication "Who should audit sustainability reports? - Empirical evidence from current research literature" analyses the central question of which actors should be legally accountable for auditing sustainability reports in the future. Based on current empirical studies, the authors analyse how different assurance bodies - such as auditors or specialised sustainability auditors - affect the quality, trust and efficiency of reporting.
The article provides valuable scientific insights into the current discussion on the design, regulation and professionalisation of sustainability assurance in the wake of the EU CSRD and increasing social expectations of transparent corporate reporting.
Published in: Die Wirtschaftsprüfung (WPg), issue 19 (2025).
Further information on the issue on the IDW website