J24 - Human Capital; Skills; Occupational Choice; Labor ProductivityReturn

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.