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Professional competencies and personal prerequisites of ESG auditors
[Profesní kompetence a osobnostní předpoklady ESG auditorů]

Author

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  • Veronika Popelková
  • Patrik Svoboda

Abstract

The article focuses on the new requirements for ESG auditors following the implementation of the Corporate Sustainability Reporting Directive (CSRD). Through an analysis of legislative documents, ethical standards, and professional literature, it defines the key professional competencies and personal attributes essential for fulfilling this new role. The outcome is a Matrix of Professional Competencies for ESG Auditors, providing a systematic overview of the necessary knowledge, skills, and qualities. This tool supports the preparation of auditors for the specific demands of ESG assurance and contributes to a broader understanding of educational and professional needs in this field. Additionally, the article opens a discussion on practical applications and challenges related to sustainability report assurance within the context of European legislation.

Suggested Citation

  • Veronika Popelková & Patrik Svoboda, 2025. "Professional competencies and personal prerequisites of ESG auditors [Profesní kompetence a osobnostní předpoklady ESG auditorů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2025(1), pages 27-43.
    • Handle: RePEc:prg:jnlcfu:v:2025:y:2025:i:1:id:607:p:27-43
    DOI: 10.18267/j.cfuc.607
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    JEL classification:

    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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