Hållbarhetsrevision

Hållbarhetsrevision, often translated as sustainability audit or sustainability assurance, refers to the systematic evaluation of an organization's environmental, social, and governance (ESG) performance. This process assesses how well a company is adhering to its sustainability policies, commitments, and relevant regulations. The objective is to provide an independent and objective opinion on the reliability and accuracy of an organization's sustainability reporting and performance data.

Sustainability audits can be conducted internally by an organization's own staff or externally by independent third-party auditors. External assurance is increasingly valued by stakeholders, including investors, customers, and regulators, as it lends credibility to the reported information. These audits typically involve reviewing documentation, interviewing personnel, analyzing data, and assessing the effectiveness of internal controls related to sustainability.

The scope of a hållbarhetsrevision can vary widely, encompassing aspects such as carbon emissions, waste management, labor practices, human rights, ethical sourcing, and corporate governance structures. The findings from a sustainability audit can help organizations identify areas for improvement, mitigate risks, enhance stakeholder trust, and demonstrate accountability in their sustainability efforts. It is a crucial tool for ensuring transparency and driving continuous improvement in corporate sustainability performance.