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A relação contabilidade e sustentabilidade no âmbito da intervenção do contabilista e do auditor
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Com a entrada em vigor da Diretiva de Relato de Sustentabilidade Corporativa (CSRD) e das Normas Europeias de Relato de Sustentabilidade (ESRS), este estudo analisa a ligação entre o relato financeiro e o relato de sustentabilidade. O trabalho foca-se no papel do auditor externo para garantir que a informação é credível, comparável e de confiança. Através de uma metodologia mista, o estudo analisa os Relatórios Integrados de 2024 (referentes a 2023) e os Relatórios de Garantia de Fiabilidade (ISAE 3000) dos grupos Jerónimo Martins e Sonae, comparando-os com outros players setoriais: EDP, Galp, Navigator e empresas de retalho (Lidl, Aldi e Auchan). A análise incide sobre áreas críticas como a Taxonomia da UE e as emissões de Âmbito 3.
Os resultados demonstram que os procedimentos de auditoria ESG variam significativamente por setor. Nos setores energético e industrial, a auditoria concentra-se em ativos tangíveis, investimentos sustentáveis e taxonomia. No retalho alimentar, o foco recai na validação das emissões de Âmbito 3 e nas estimativas da cadeia de abastecimento. A comparação evidencia um maior grau de maturidade no relato e alinhamento com a CSRD/ESRS por parte da Jerónimo Martins, Sonae, EDP e Galp, contrastando com níveis de integração financeira-sustentabilidade mais incipientes no Lidl, Aldi e Auchan.
Conclui-se que a auditoria externa é um pilar essencial para mitigar o risco de greenwashing e reforçar a confiança dos stakeholders. Contudo, a aplicação da CSRD/ESRS não uniformiza, por si só, as práticas de auditoria, que continuam a ser moldadas pelas especificidades setoriais, pela maturidade dos sistemas de reporte e pela qualidade da evidência disponível. O estudo reforça a necessidade de uma articulação crescente entre contabilistas e auditores e o desenvolvimento de sistemas de controlo interno capazes de assegurar informação ESG verificável. Em linha com Deegan (2002) e Michelon et al. (2015), este trabalho demonstra que a eficácia da auditoria ESG é indissociável da natureza da evidência e da complexidade dos indicadores, contribuindo para uma compreensão aprofundada da relação entre o relato financeiro e a sustentabilidade no contexto da dupla materialidade.
With the entry into force of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), this study analyzes the link between financial reporting and sustainability reporting. The work focuses on the role of the external auditor in ensuring that information is credible, comparable, and trustworthy. Using a mixed-methods approach, the study analyzes the 2024 Integrated Reports (covering the 2023 fiscal year) and assurance reports (ISAE 3000) of the Jerónimo Martins and Sonae groups, comparing them with other industry players: EDP, Galp, Navigator, and retail companies (Lidl, Aldi, and Auchan). The analysis centers on critical areas such as the EU Taxonomy and Scope 3 emissions. The results demonstrate that ESG audit procedures vary significantly by sector. In the energy and industrial sectors, auditing focuses on tangible assets, sustainable investments, and Taxonomy. In food retail, the focus lies on validating Scope 3 emissions and supply chain estimates. The comparison reveals a higher degree of reporting maturity and alignment with CSRD/ESRS among Jerónimo Martins, Sonae, EDP, and Galp, contrasting with the more nascent levels of financial-sustainability integration seen at Lidl, Aldi, and Auchan. The study concludes that external auditing is an essential pillar for mitigating the risk of greenwashing and strengthening stakeholder confidence. However, the implementation of CSRD/ESRS does not standardize audit practices, which continue to be shaped by sector-specific characteristics, the maturity of reporting systems, and the quality of available evidence. The study reinforces the need for greater coordination between accountants and auditors and the development of internal control systems capable of ensuring verifiable ESG information. In line with Deegan (2002) and Michelon et al. (2015), this study demonstrates that the effectiveness of ESG auditing is inseparable from the nature of the evidence and the complexity of the indicators, contributing to an in-depth understanding of the relationship between financial reporting and sustainability within the context of double materiality.
With the entry into force of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), this study analyzes the link between financial reporting and sustainability reporting. The work focuses on the role of the external auditor in ensuring that information is credible, comparable, and trustworthy. Using a mixed-methods approach, the study analyzes the 2024 Integrated Reports (covering the 2023 fiscal year) and assurance reports (ISAE 3000) of the Jerónimo Martins and Sonae groups, comparing them with other industry players: EDP, Galp, Navigator, and retail companies (Lidl, Aldi, and Auchan). The analysis centers on critical areas such as the EU Taxonomy and Scope 3 emissions. The results demonstrate that ESG audit procedures vary significantly by sector. In the energy and industrial sectors, auditing focuses on tangible assets, sustainable investments, and Taxonomy. In food retail, the focus lies on validating Scope 3 emissions and supply chain estimates. The comparison reveals a higher degree of reporting maturity and alignment with CSRD/ESRS among Jerónimo Martins, Sonae, EDP, and Galp, contrasting with the more nascent levels of financial-sustainability integration seen at Lidl, Aldi, and Auchan. The study concludes that external auditing is an essential pillar for mitigating the risk of greenwashing and strengthening stakeholder confidence. However, the implementation of CSRD/ESRS does not standardize audit practices, which continue to be shaped by sector-specific characteristics, the maturity of reporting systems, and the quality of available evidence. The study reinforces the need for greater coordination between accountants and auditors and the development of internal control systems capable of ensuring verifiable ESG information. In line with Deegan (2002) and Michelon et al. (2015), this study demonstrates that the effectiveness of ESG auditing is inseparable from the nature of the evidence and the complexity of the indicators, contributing to an in-depth understanding of the relationship between financial reporting and sustainability within the context of double materiality.
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Palavras-chave
Auditoria externa Relato de sustentabilidade Conetividade de reporte CSRD ESRS ESG Taxonomia da EU Garantia de fiabilidade Dupla Materialidade External audit Sustainability reporting EU Taxonomy Reliability assurance Double Materiality