Guiding topics for the interviews and interview questions
| Main-category | Sub-category | Questions |
|---|---|---|
| Motivation | Reasons | What were the reasons of the company you work for to enter the business field of sustainability reporting assurance? |
| Services and business fields | What services are offered by the company in which you work in sustainability reporting and its assurance, and how is the business area of assurance of sustainability reporting currently structured? | |
| Developments | How have these services and the business field of auditing sustainability reporting developed in recent years and what development is planned for the upcoming years? | |
| Challenges and opportunities | Opportunities | What opportunities arise in the assurance of sustainability reporting for the companies providing the audit? |
| Challenges | What challenges arise in the assurance of sustainability reporting for the companies providing the audit? | |
| Process | Guidelines | What frameworks do the companies use for sustainability reporting? |
| Assurance standards | Which standards are used for the sustainability assurance? | |
| Skills | What competencies do the staff in the audit teams for sustainability assurance have? | |
| External experts | Are external experts used for certain areas (e.g. complex technical aspects)? | |
| Legal developments | What legal developments are expected in the future in sustainability reporting and its audit, and what impact will these have on the audit? | |
| Level of assurance | What level of assurance (limited/reasonable) is currently offered for sustainability assurance and are there plans to offer a higher level of assurance in the future? |
| Main-category | Sub-category | Questions |
|---|---|---|
| Motivation | Reasons | What were the reasons of the company you work for to enter the business field of sustainability reporting assurance? |
| Services and business fields | What services are offered by the company in which you work in sustainability reporting and its assurance, and how is the business area of assurance of sustainability reporting currently structured? | |
| Developments | How have these services and the business field of auditing sustainability reporting developed in recent years and what development is planned for the upcoming years? | |
| Challenges and | Opportunities | What opportunities arise in the assurance of sustainability reporting for the companies providing the audit? |
| Challenges | What challenges arise in the assurance of sustainability reporting for the companies providing the audit? | |
| Process | Guidelines | What frameworks do the companies use for sustainability reporting? |
| Assurance standards | Which standards are used for the sustainability assurance? | |
| Skills | What competencies do the staff in the audit teams for sustainability assurance have? | |
| External experts | Are external experts used for certain areas (e.g. complex technical aspects)? | |
| Legal developments | What legal developments are expected in the future in sustainability reporting and its audit, and what impact will these have on the audit? | |
| Level of assurance | What level of assurance (limited/reasonable) is currently offered for sustainability assurance and are there plans to offer a higher level of assurance in the future? |
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