{"id":2444,"date":"2026-05-25T13:21:37","date_gmt":"2026-05-25T11:21:37","guid":{"rendered":"https:\/\/powness.fr\/?page_id=2444"},"modified":"2026-05-26T08:17:12","modified_gmt":"2026-05-26T06:17:12","slug":"how-to-choose-an-itp","status":"publish","type":"page","link":"https:\/\/powness.fr\/en_gb\/comment-choisir-un-oti\/","title":{"rendered":"Ready for Your Audit?"},"content":{"rendered":"<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-9c88d90 stk-block-background alignfull\" data-block-id=\"9c88d90\"><style>.stk-9c88d90 {background-color:var(--theme-palette-color-5, #E6F0EE) !important;max-width:1600px !important;min-width:auto !important;padding-top:0px !important;padding-bottom:0px !important;margin-right:auto !important;margin-bottom:0px !important;margin-left:auto !important;}.stk-9c88d90:before{background-color:var(--theme-palette-color-5, #E6F0EE) !important;}.stk-9c88d90-column{max-width:1600px !important;min-width:auto !important;justify-content:flex-start !important;}@media screen and (max-width:999px){.stk-9c88d90 .stk--block-align-9c88d90{align-items:flex-start !important;}.stk-9c88d90 {padding-top:70px !important;padding-bottom:70px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-9c88d90 stk-block-content stk-content-align stk-9c88d90-column stk--flex\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-e553e63\" data-v=\"4\" data-block-id=\"e553e63\"><style>.stk-e553e63 {margin-top:var(--stk--preset--spacing--60, 2.25rem) !important;margin-bottom:var(--stk--preset--spacing--60, 2.25rem) !important;margin-left:var(--stk--preset--spacing--none, 0px) !important;}@media screen and (min-width:690px){.stk-e553e63 {flex:var(--stk-flex-grow, 1) 1 calc(82% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-e553e63-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center-tablet stk-block-content stk-inner-blocks stk-e553e63-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-d790b67\" id=\"strong-vos-donnees-sont-elles-pretes-a-etre-expliquees-a-un-auditeur-strong\" data-block-id=\"d790b67\"><style>.stk-d790b67 {margin-bottom:20px !important;}.stk-d790b67 .stk-block-heading__text{font-size:45px !important;line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-d790b67 .stk-block-heading__text{font-size:30px !important;}}<\/style><h2 class=\"stk-block-heading__text\"><strong>Are your data ready to be explained to an audience?<\/strong> <\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b3dbfd3\" data-block-id=\"b3dbfd3\"><style>.stk-b3dbfd3 {margin-bottom:15px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Before an verification <a href=\"https:\/\/powness.fr\/en_gb\/reporting-csrd-audit-durability\/\" data-type=\"page\" data-id=\"745\">CSRD<\/a>, <a href=\"https:\/\/powness.fr\/en_gb\/the-auditing-company-has-a-mission\/\" data-type=\"page\" data-id=\"744\">mission-driven company<\/a> or <a href=\"https:\/\/powness.fr\/en_gb\/esg-indicators-indicate-a-weak-audit\/\" data-type=\"page\" data-id=\"747\">CSR<\/a>, Many companies primarily think about producing indicators. <br>But during an audit, the central question often becomes: \u201cAre you able to clearly explain how this data was produced?\u201d<br>Here are some simple questions to assess the maturity level of your document organization and its traceability.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-671b942 stk-block-background\" data-block-id=\"671b942\"><style>.stk-671b942 .stk--block-align-671b942{align-items:center !important;}.stk-671b942 {background-color:var(--theme-palette-color-6, #F2F7F6) !important;border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;margin-bottom:0px !important;}.stk-671b942:hover{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;box-shadow:0px 20px 80px 0px #4247671a !important;}.stk-671b942:before{background-color:var(--theme-palette-color-6, #F2F7F6) !important;}.stk-671b942:hover:before{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;}.stk-671b942-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-671b942 {padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}@media screen and (max-width:689px){.stk-671b942 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center-tablet stk--block-align-671b942 stk-block-content stk-content-align stk-671b942-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-158813b\" data-v=\"4\" data-block-id=\"158813b\"><style>.stk-158813b-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-158813b-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-158813b-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-fd43226\" data-block-id=\"fd43226\"><p class=\"stk-block-text__text has-text-align-justify\"><strong>1. Can you quickly find the origin of a key indicator?<\/strong><br>For example: an invoice; an ERP export; a supplier data; an intermediate calculation; a methodological assumption.<\/p><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Are the calculation methods documented and understandable to several people?<\/strong><br>Or do they rely primarily on: an individual file; internal habits; less formalized calculations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Do your teams know who validates the data and who keeps the evidence?<\/strong><br>Are responsibilities clearly divided between: CSR; finance; HR; purchasing; operations; management.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Would you be able to explain certain estimates or methodological limitations several months after they were produced?<\/strong><br>Specifically on:<a href=\"https:\/\/powness.fr\/en_gb\/ghg-emissions-inventory-verification\/\" data-type=\"page\" data-id=\"746\"> Scope 3; data from suppliers <\/a>; some social indicators; the calculation assumptions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. Could your organization replicate the same calculations next year with consistency?<\/strong><br>Even in the case of: a change of team; an ERP upgrade; an acquisition; or growth in business activity.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-030c2a2\" data-v=\"4\" data-block-id=\"030c2a2\"><style>.stk-030c2a2 {align-self:center !important;}@media screen and (min-width:690px){.stk-030c2a2 {flex:var(--stk-flex-grow, 1) 1 calc(18% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-030c2a2-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-030c2a2-inner-blocks\">\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI-Raison-detre-.webp\" alt=\"Younes JAOUI - Sustainability auditor, president of POIWNESS OTI\" class=\"wp-image-2300\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI-Raison-detre-.webp 1024w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI-Raison-detre--300x300.webp 300w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI-Raison-detre--150x150.webp 150w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI-Raison-detre--768x768.webp 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-b2c1613\" data-block-id=\"b2c1613\"><style>.stk-b2c1613 {height:100px !important;}@media screen and (max-width:999px){.stk-b2c1613 {height:70px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0efc880\" id=\"comment-choisir-un-oti-et-preparer-vos-audits-a-href-https-powness-fr-reporting-csrd-audit-durabilite-data-type-page-data-id-745-csrd-a-a-href-https-powness-fr-audit-societe-a-mission-data-type-page-data-id-744-societe-a-mission-a-a-href-https-powness-fr-verification-bilan-carbone-data-type-page-data-id-746-bilans-ges-a-et-a-href-https-powness-fr-audit-rse-indicateurs-esg-oti-data-type-page-data-id-747-indicateurs-rse-a-sans-usine-a-gaz\" data-block-id=\"0efc880\"><style>.stk-0efc880 {margin-bottom:63px !important;}<\/style><h1 class=\"stk-block-heading__text has-text-align-left\">How to choose an OTI and prepare your audits <a href=\"https:\/\/powness.fr\/en_gb\/reporting-csrd-audit-durability\/\" data-type=\"page\" data-id=\"745\">CSRD<\/a>, <a href=\"https:\/\/powness.fr\/en_gb\/the-auditing-company-has-a-mission\/\" data-type=\"page\" data-id=\"744\">mission-driven company<\/a>, <a href=\"https:\/\/powness.fr\/en_gb\/ghg-emissions-inventory-verification\/\" data-type=\"page\" data-id=\"746\">GHG balance<\/a> and <a href=\"https:\/\/powness.fr\/en_gb\/esg-indicators-indicate-a-weak-audit\/\" data-type=\"page\" data-id=\"747\">CSR indicators<\/a> without a gas plant?<\/h1><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Our recommendations for choosing an OTI for a clear, fluid, and credible audit.<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For a long time, non-financial audits were perceived as a subject reserved for large companies. Today, the reality is quite different.<br>CSRD, a mission-driven company, GES balance sheet, CSR indicators, ESG reporting\u2026 companies of all sizes now have to demonstrate the reliability of their non-financial data, sometimes within very short deadlines. And on the ground, the same concern is recurring everywhere.<br> \u201cHow can we prevent this audit from becoming a gas plant?\u201d<br>Collecting scattered data, Excel files that are impossible to maintain, evidence that is difficult to find, teams that are called in at short notice, a lack of understanding of the level of required standards\u2026 many companies are discovering that the difficulty lies not only in the regulations themselves.<br>The real challenge is often elsewhere: successfully building an audit process that is understandable, traceable, and reproducible.<br>In this context, the choice of the OTI becomes a structuring decision.<br>And contrary to some common misconceptions, the difference is not solely determined by regulatory qualifications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What exactly does an OTI do?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/powness.fr\/en_gb\/regarding-the-iso-17029\/\" data-type=\"page\" data-id=\"607\">An Independent third-party body (OTI)<\/a> Intervenes to verify the authenticity, consistency and traceability of non-financial information published by a company. Depending on the case, this verification may concern:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a CSRD reporting;<\/li>\n\n\n\n<li>ESG or CSR indicators;<\/li>\n\n\n\n<li>a quality of mission-driven company;<\/li>\n\n\n\n<li>a GHG balance;<\/li>\n\n\n\n<li>a transition plan;<\/li>\n\n\n\n<li>certain environmental or social commitments.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The objective of an audit is not to judge a company\u2019s strategy or to punish an organization because it is not \u201cperfect\u201d. The verification work consists primarily of assessing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the consistency of the methods used;<\/li>\n\n\n\n<li>the reliability of the data produced;<\/li>\n\n\n\n<li>the ability to explain the assumptions made;<\/li>\n\n\n\n<li>the existence of evidence and traceability processes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This is an essential point. Many companies still imagine that an extra-financial audit requires immediately comprehensive and impeccable data. <br>In reality, collection difficulties, estimates or methodological limitations exist in almost all organizations, especially for complex topics such as Scope 3 or social indicators. The central question often becomes: \u201cIs the company able to explain clearly, documented and coherently how its data were produced?\u201d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why do audits become \u201cgas chambers\u201d?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The problem usually does not stem from the verification itself. It comes from the fact that many companies still approach ESG issues as isolated projects, when they are based on complex and cross-cutting information flows. On the ground, the same situations recur regularly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>A scattered collection of data<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The useful information is distributed among several services:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>purchases;<\/li>\n\n\n\n<li>HR;<\/li>\n\n\n\n<li>finance;<\/li>\n\n\n\n<li>exploitation;<\/li>\n\n\n\n<li>quality;<\/li>\n\n\n\n<li>logistics;<\/li>\n\n\n\n<li>energy;<\/li>\n\n\n\n<li>suppliers.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The result: teams sometimes spend more time searching for the data than analyzing it.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-1d22e7e\" id=\"strong-des-preuves-difficiles-a-retrouver-strong\" data-block-id=\"1d22e7e\"><h2 class=\"stk-block-heading__text\"><strong>Hard to find evidence<\/strong><\/h2><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">An indicator may seem consistent\u2026 until the moment when the exact origin of the figure has to be found. Invoices, ERP exports, supplier questionnaires, calculation methodologies, internal supporting documents: when the evidence is not organized from the outset, the verification phase quickly becomes time-consuming.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9a46e64\" id=\"strong-des-outils-construits-dans-lurgence-strong\" data-block-id=\"9a46e64\"><h2 class=\"stk-block-heading__text\"><strong>Tools built in a hurry<\/strong><\/h2><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Many companies still centralize their indicators in evolving Excel files. This sometimes works at startup. But as obligations increase, versions multiply, calculations become less readable, and historical traceability becomes more difficult.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-22370be\" id=\"strong-une-gouvernance-encore-floue-strong\" data-block-id=\"22370be\"><h2 class=\"stk-block-heading__text\"><strong>Governance still unclear<\/strong><\/h2><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In many organizations, responsibilities remain poorly defined.<\/li>\n\n\n\n<li>Who validates the data?<\/li>\n\n\n\n<li>Who documents the hypotheses?<\/li>\n\n\n\n<li>Who arbitrates the differences?<\/li>\n\n\n\n<li>Who keeps the evidence?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Without clear governance, preparing for an audit mobilizes teams in an emergency.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-eefbb26\" id=\"strong-ce-que-les-entreprises-recherchent-reellement-chez-un-oti-strong\" data-block-id=\"eefbb26\"><h2 class=\"stk-block-heading__text\"><strong>What companies really look for in an OTI<\/strong><\/h2><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">When an organization prepares a CSRD audit, a mission-based company audit, or an verification of CSR indicators, it is not only looking for an organization authorized to carry out a mission.<br>She is primarily looking for a framework of work that is understandable. And this is often where the difference lies. All the market players operate within a demanding regulatory framework. But the expectations of companies today focus on other issues.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Clearly understand what will be expected<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">One of the main sources of stress comes from ambiguity. Many companies don\u2019t know:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>what level of evidence to prepare;<\/li>\n\n\n\n<li>how to document an estimate;<\/li>\n\n\n\n<li>what limitations must be explained;<\/li>\n\n\n\n<li>how certain assumptions will be appreciated;<\/li>\n\n\n\n<li>This is a normal difficulty or a real point of blockage.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">When the process lacks clarity, the audit can quickly be perceived as a succession of unexpected back-and-forths. Conversely, a clear verification framework often makes preparing the audit considerably more fluid.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Avoid documentary chaos<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The objective is not simply to produce indicators. The real challenge is often to be able to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>to retrieve the information;<\/li>\n\n\n\n<li>explaining its origin;<\/li>\n\n\n\n<li>justify the assumptions made;<\/li>\n\n\n\n<li>maintain consistency over time.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In other words: make the data auditable. This is particularly true for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the Scope 3 data;<\/li>\n\n\n\n<li>social indicators;<\/li>\n\n\n\n<li>the provider's data;<\/li>\n\n\n\n<li>the transition plans;<\/li>\n\n\n\n<li>the corporate objectives with a mission.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Companies are therefore primarily looking for methods that make traceability simpler and more reproducible from one year to the next.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Make the audit sustainable for the teams<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">One of the most common blind spots concerns operational costs. An extra-financial audit can trigger:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the CSR departments;<\/li>\n\n\n\n<li>the DAFs;<\/li>\n\n\n\n<li>HR;<\/li>\n\n\n\n<li>the purchases;<\/li>\n\n\n\n<li>the field teams;<\/li>\n\n\n\n<li>the general directorates.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">When responsibilities are poorly distributed or requests arrive late, teams feel that they are being made to suffer by the project. Conversely, a structured audit that is clear and readable significantly reduces internal tensions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The often overlooked criteria when choosing an OT<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Many companies naturally compare:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the references;<\/li>\n\n\n\n<li>the sectors of activity;<\/li>\n\n\n\n<li>the deadlines;<\/li>\n\n\n\n<li>the prices.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These elements are obviously important. But in practice, the difficulties encountered during audits often stem from other factors, which are much less visible at first.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The ability to make expectations understandable<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An audit rarely becomes complex solely because of standards. It becomes complex when the teams do not understand clearly:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>what is expected;<\/li>\n\n\n\n<li>at what time;<\/li>\n\n\n\n<li>in what format;<\/li>\n\n\n\n<li>with what level of detail.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The quality of the initial framing is therefore decisive.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The stability of the interlocutors<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An extra-financial audit often involves several months of work. The continuity of the exchanges and the gradual knowledge of the organization play an important role in the fluidity of the process. When the interlocutors change regularly, companies often have to re-explain their methods, constraints, or data histories.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The ability to work with imperfect but explainable data<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Very few companies today have a fully stabilized ESG system. The issue is therefore not solely the \u201cperfection\u201d of the data. The challenge is often the ability to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>explain a methodology;<\/li>\n\n\n\n<li>documenting an approximation;<\/li>\n\n\n\n<li>to make a calculation;<\/li>\n\n\n\n<li>identify limits;<\/li>\n\n\n\n<li>demonstrating coherent logic.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This is particularly true during the first years of compliance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The readability of the audit process<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Companies often dread audits because they fear a succession of unpredictable requests. When the steps are clear:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>framing;<\/li>\n\n\n\n<li>collection;<\/li>\n\n\n\n<li>documentary review;<\/li>\n\n\n\n<li>exchanges;<\/li>\n\n\n\n<li>finalization;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The preparation usually becomes more relaxed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What the extra-financial audits really look at<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Contrary to some common misconceptions, audits are not solely based on the volume of indicators produced. The points of attention often include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the consistency between the data and the methods used;<\/li>\n\n\n\n<li>the traceability of the calculations;<\/li>\n\n\n\n<li>the ability to retrieve the supporting documents;<\/li>\n\n\n\n<li>the documentation of the assumptions;<\/li>\n\n\n\n<li>the reproducibility of the processes;<\/li>\n\n\n\n<li><a href=\"https:\/\/powness.fr\/en_gb\/transparency-oti\/\" data-type=\"page\" data-id=\"737\">the governance of data.<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In other words: an organization that is able to explain its reasoning clearly is often better prepared than an organization that has a large amount of data but is poorly structured.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>CSRD, a mission-driven company, GES report: different realities but the same problem<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Regulatory frameworks differ. But companies often face the same difficulties.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>In CSRD<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The main difficulty generally concerns:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the <a href=\"https:\/\/powness.fr\/en_gb\/ghg-emissions-inventory-verification\/\" data-type=\"page\" data-id=\"746\">Scope 3<\/a> ;<\/li>\n\n\n\n<li><a href=\"https:\/\/powness.fr\/en_gb\/esg-indicators-indicate-a-weak-audit\/\" data-type=\"page\" data-id=\"747\">the provider data<\/a> ;<\/li>\n\n\n\n<li>the multiplication of indicators;<\/li>\n\n\n\n<li>the coordination between departments.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>For companies with a mission<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The subject often becomes more sensitive in terms of reputation. Companies must be able to demonstrate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>consistency between the mission and the actions;<\/li>\n\n\n\n<li>the existence of monitored indicators;<\/li>\n\n\n\n<li>the reality of the governance arrangements.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>For GHG inventories<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The difficulty often lies in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the collection of data;<\/li>\n\n\n\n<li>the stability of the emission factors;<\/li>\n\n\n\n<li>the justification of the assumptions;<\/li>\n\n\n\n<li>the ability to build a credible transition plan.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In all cases, the central theme remains the same: how to build reliable, explainable, and traceable information without disrupting the company.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Three essential ideas to remember before choosing an OTI<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. An extra-financial audit is not solely a regulatory issue<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">It is first and foremost a matter of data organization. The companies that have the least difficulties are rarely the ones that have the largest number of indicators. They are often those that know how to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>document their methods;<\/li>\n\n\n\n<li>to recover their evidence;<\/li>\n\n\n\n<li>explain their hypotheses;<\/li>\n\n\n\n<li>structure their governance.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. The fluidity of the process is as important as technical expertise<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Regulatory qualifications are a prerequisite for the market. But in the operational reality, companies primarily seek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>of readability;<\/li>\n\n\n\n<li>of stability;<\/li>\n\n\n\n<li>of clarity;<\/li>\n\n\n\n<li>a method that is understandable;<\/li>\n\n\n\n<li>a sustainable process for the teams.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">An audit rarely becomes a \u201cgas chamber\u201d because of a single indicator. It becomes one when the organizational structure and the flow of information are not sufficiently structured.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. The early years often serve to build a sustainable system<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Many companies believe they need to reach a level of maturity immediately. In practice, the first campaigns often serve to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>identify vulnerable areas;<\/li>\n\n\n\n<li>clarify responsibilities;<\/li>\n\n\n\n<li>gradually make the data more reliable;<\/li>\n\n\n\n<li>structure the traceability;<\/li>\n\n\n\n<li>improving the processes year after year.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The objective is not just to \u201cconduct an audit\u201d. The main challenge is to build a system that can remain consistent, understandable, and usable over time.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>In conclusion<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/h2a-france.org\/wp-content\/uploads\/2026\/01\/H2A-CSRD-Lignes-directrices-Certification-durabilite-Janvier-2026.pdf\" target=\"_blank\" rel=\"noopener\">The CSRD audits,<\/a> <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/17232-Sustainability-reporting-standard-for-voluntary-use_en\" target=\"_blank\" rel=\"noopener\">the audits of CSR indicators<\/a> or <a href=\"https:\/\/entreprisesamission.org\/\" target=\"_blank\" rel=\"noopener\">the controls related to companies with a mission<\/a> They do not become complex solely because of regulations. They become difficult when data is scattered, responsibilities are unclear, or expectations remain misunderstood. Today, companies primarily seek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>readable processes;<\/li>\n\n\n\n<li>clear traceability;<\/li>\n\n\n\n<li>explainable methods;<\/li>\n\n\n\n<li>a sustainable organization for the teams.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The choice of an OTI is therefore not limited to a question of compliance. It is also about choosing a verification framework capable of making the audit clearer, more fluid and more reproducible over time. Because a useful non-financial audit is not the one that produces the most complexity. It is the one that allows the company to better understand, structure and secure its information without turning the process into a gas factory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do you want to discuss the structuring of your data or the preparation of your verification? <a href=\"https:\/\/powness.fr\/en_gb\/contact-oti\/\" data-type=\"page\" data-id=\"561\">Contact us!<\/a><\/p>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-714620a\" data-block-id=\"714620a\"><style>.stk-714620a {margin-top:var(u002du002dstku002du002dpresetu002du002dspacingu002du002d70, 3.38rem) !important;margin-bottom:nullpx !important;}.stk-714620a-column{max-width:1600px !important;min-width:auto !important;--stk-column-gap:var(u002du002dstku002du002dpresetu002du002dspacingu002du002d70, 3.38rem) !important;justify-content:flex-start !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-714620a-column stk--flex 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class=\"stk-block-content stk-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-76b6ba0\" data-block-id=\"76b6ba0\"><style>.stk-76b6ba0 {top:-50px !important;position:absolute !important;opacity:0.2 !important;}.stk-76b6ba0 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:96px !important;width:96px !important;transform:rotate(0deg) !important;}.stk-76b6ba0 .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-76b6ba0 .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:var(--theme-palette-color-1, #89c53a) !important;}.stk-76b6ba0 .stk--svg-wrapper .stk--inner-svg{padding:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-76b6ba0\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-76-b-6-ba-0-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-76-b-6-ba-0-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 50 50\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M9.4 14.6c-2.4 2.9-3.6 5.9-3.6 8.9 0 1.3.2 2.4.5 3.3 1.8-1.4 3.8-2.1 6-2.1 2.9 0 5.3.9 7.3 2.7 2 1.8 3 4.2 3 7.3 0 1.9-.5 3.6-1.4 5.1-.9 1.5-2.2 2.7-3.8 3.6s-3.3 1.3-5.1 1.3c-4.1 0-7.3-1.6-9.5-4.9C.9 36.9 0 33.5 0 29.4c0-5.2 1.4-9.9 4.1-14 2.8-4.1 6.9-7.5 12.5-10l1.5 2.8c-3.3 1.3-6.2 3.5-8.7 6.4zm27.5 0c-2.4 2.9-3.6 5.9-3.6 8.9 0 1.3.2 2.4.5 3.3 1.8-1.4 3.8-2.1 6-2.1 2.9 0 5.4.9 7.4 2.7 2 1.8 3 4.2 3 7.3 0 2.8-1 5.2-3 7.1-2 1.9-4.4 2.9-7.3 2.9-4.1 0-7.3-1.6-9.5-4.9-1.8-2.7-2.8-6.2-2.8-10.3 0-5.2 1.4-9.9 4.1-14 2.8-4.1 6.9-7.5 12.5-10l1.5 2.8c-3.5 1.2-6.4 3.4-8.8 6.3z\"><\/path><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-854b116\" data-block-id=\"854b116\"><style>.stk-854b116 {column-gap:0px !important;top:49px !important;}<\/style><p class=\"stk-block-text__text\">A trained engineer, I have worked in demanding technological and regulatory environments such as space, nuclear, or the battery industry, where reliability and data traceability are essential.<br>I founded POWNESS-OTI with a simple conviction: to make ESG, CSRD and mission-driven companies more clear, more fluid and more useful \u2014 without turning audits into a gas chamber.<\/p><\/div>\n<\/div><\/div><\/blockquote>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-a45f1c5\" data-block-id=\"a45f1c5\"><style>.stk-a45f1c5 {height:50px !important;}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-146d102\" data-block-id=\"146d102\"><style>.stk-146d102 {margin-bottom:0px !important;}.stk-146d102 .stk-block-text__text{text-transform:uppercase !important;}<\/style><p class=\"stk-block-text__text has-text-align-right\">                                                                                                                                                                                                                  Younes JAOUI<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-subtitle stk-block-subtitle stk-block stk-2a2cb7d\" data-block-id=\"2a2cb7d\"><p class=\"stk-block-subtitle__text stk-subtitle has-text-align-right\">President of POWNESS-OTI and Sustainability Auditor <a href=\"https:\/\/h2a-france.org\/liste\/liste-VI.html\" target=\"_blank\" rel=\"noopener\">auditeur de durabilit\u00e9<\/a><\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-704665d\" data-v=\"4\" data-block-id=\"704665d\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-704665d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-704665d-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image has-text-align-right stk-block stk-e0d21f7\" data-block-id=\"e0d21f7\"><style>.stk-e0d21f7 .stk-img-wrapper{width:97% !important;height:382px !important;}.stk-e0d21f7 .stk-img-wrapper img{border-radius:14px !important;}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img decoding=\"async\" class=\"stk-img wp-image-2303\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Portrait-Younes-JAOUI.webp\" width=\"1200\" height=\"800\" alt=\"POWNESS OTI Younes JAOUI\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Portrait-Younes-JAOUI.webp 1200w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Portrait-Younes-JAOUI-300x200.webp 300w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Portrait-Younes-JAOUI-1024x683.webp 1024w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Portrait-Younes-JAOUI-768x512.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-1277b19 stk-block-background\" data-block-id=\"1277b19\"><style>.stk-1277b19 {align-items:flex-end !important;padding-top:0px !important;padding-right:0px !important;padding-bottom:0px !important;padding-left:0px !important;margin-bottom:14px !important;display:flex !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-1277b19-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-421c103 stk-block-background stk--has-background-overlay\" data-v=\"4\" data-block-id=\"421c103\"><style>.stk-421c103-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-421c103 {background-color:transparent !important;background-image:url(https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Equipe-POWNESS-OTI.webp) !important;background-position:center center !important;background-repeat:no-repeat !important;background-size:cover !important;background-blend-mode:initial !important;border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:100px !important;padding-right:300px !important;padding-bottom:100px !important;padding-left:300px !important;}.stk-421c103:before{opacity:0 !important;background-image:linear-gradient(90deg,  0%, rgba(0,0,0,0) 100%) !important;}@media screen and (max-width:999px){.stk-421c103 {padding-top:80px !important;padding-right:150px !important;padding-bottom:80px !important;padding-left:150px !important;}}@media screen and (max-width:689px){.stk-421c103 {padding-top:60px !important;padding-right:50px !important;padding-bottom:60px !important;padding-left:50px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-421c103-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center stk-block-content stk-inner-blocks stk-421c103-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-5919216\" id=\"engageons-ensemble-votre-verification\" data-block-id=\"5919216\"><style>.stk-5919216 {margin-bottom:0px !important;}.stk-5919216 .stk-block-heading__text{font-size:var(u002du002dstku002du002dpresetu002du002dfont-sizeu002du002dx-large, 50px) !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-5919216 .stk-block-heading__text{font-size:var(u002du002dstku002du002dpresetu002du002dfont-sizeu002du002dx-large, 50px) !important;}}<\/style><h2 class=\"stk-block-heading__text\">Let's Discuss Your Verification Project!<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-5d21ee2\" data-block-id=\"5d21ee2\"><style>.stk-5d21ee2 {height:277px !important;}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group alignwide stk-block-button-group stk-block stk-29bed1e\" data-block-id=\"29bed1e\"><style>.stk-29bed1e .stk-button-group{flex-direction:column !important;align-items:center !important;}.stk-29bed1e .stk-block{flex-basis:auto !important;}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button has-text-align-center is-style-ghost stk-block stk-2ef11cd\" data-block-id=\"2ef11cd\"><style>.stk-2ef11cd {margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-2ef11cd .stk-button{padding-top:12px !important;padding-right:30px !important;padding-bottom:12px !important;padding-left:30px !important;background:#0f0e17 !important;}.stk-2ef11cd .stk-button:hover:after{background:var(u002du002dtheme-palette-color-2, #5e3fde) !important;opacity:1 !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-2ef11cd .stk-button:after{background:transparent !important;opacity:1 !important;}.stk-2ef11cd .stk-button:before{border-style:solid !important;border-top-width:2px !important;border-right-width:2px !important;border-bottom-width:2px !important;border-left-width:2px !important;}.stk-2ef11cd .stk-button:hover:before{border-color:var(u002du002dtheme-palette-color-2, #5e3fde) !important;}.stk-2ef11cd .stk-button__inner-text{color:#fffffe !important;}.stk-2ef11cd .stk-button:hover .stk-button__inner-text{color:var(u002du002dtheme-palette-color-8, #ffffff) !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/powness.fr\/en_gb\/contact-oti\/#echangeons-sur-votre-projet-de-verification-par-votre-oti\"><span class=\"has-text-color stk-button__inner-text\">Contact Us<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-4b6ee4b\" data-block-id=\"4b6ee4b\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-4b6ee4b-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-dfdb1ef\" data-v=\"4\" data-block-id=\"dfdb1ef\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-dfdb1ef-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-dfdb1ef-inner-blocks\"><\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Vos donn\u00e9es sont-elles pr\u00eates \u00e0 \u00eatre expliqu\u00e9es \u00e0 un auditeur ? Avant une v\u00e9rification CSRD, soci\u00e9t\u00e9 \u00e0 mission ou RSE, beaucoup d\u2019entreprises pensent surtout \u00e0 produire des indicateurs. Mais lors d\u2019un audit, la question centrale devient souvent : \u201c\u00cates-vous capables d\u2019expliquer clairement comment ces donn\u00e9es ont \u00e9t\u00e9 produites ?\u201dVoici quelques questions simples pour \u00e9valuer le 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