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pictogramme associé à la mission CSR



The law entrusts the Independent Third Party Organisation (ITPO) with the task of verifying the information relating to the Social, Environmental and Societal Responsibility (SER) of entities that are obliged to publish this information in their management report. This information is grouped together in the Extra-Financial Performance Declaration – EFRD.

BATT Audit carries out verification missions of the EFRP according to a verification programme available on request at :

This mission starts with the PRE-ENGAGEMENT phase during which the OTI Partner gets to know the company, its business model, the risks and the procedure for collecting the information necessary to draw up the EFRD. This phase enables the ITO to assess the relevance of the reference framework used and the compliance of the draft EPFD with regulatory obligations in light of our knowledge of the company’s business model and the social and environmental issues in its sector of activity.

An engagement letter contracts the client’s COMMITMENT to comply with the verification requirements and the ITO’s COMMITMENT to perform the specified verification activities.

The ITO plans the engagement and draws up a suitable verification plan which defines the objective and scope of the verification, the roles and responsibilities of the verification team, the evidence gathering plan and the timetable for the verification work. The latter is communicated to the client at the beginning of the engagement.

The EXECUTION of the verification consists of carrying out review work on the main quantitative and qualitative information in the EPAD. This phase takes the form of interviews and tests with the subsidiaries and establishments that are the main contributors of CSR information. The work examines the correct application of the procedures for collecting this information according to the evidence collection plan. It should make it possible to conclude on the compliance and sincerity of the CSR information contained in the EPFD with regard to the reference framework and legal and regulatory obligations.

A REVIEW is carried out by a person who did not participate in the verification work. This phase leads to a decision on whether or not to confirm the declaration.

The DELIVERY OF THE VERIFICATION OPINION is formalised in a report by the ITO in accordance with legal and regulatory provisions. It is accompanied by a summary that allows us to share our findings and conclusions with the company’s management.

If any new FACTS or information is discovered after the date of issue that may significantly affect the verification opinion, the verification body shall :

Inform the client and, if required, the programme owner as soon as possible;

– Determine whether the validation/verification opinion needs to be revised or withdrawn.

– If the notice requires revision, a new notice is issued with specific reasons for revision.

All RECORDS of verification activities are kept in an Electronic Data Management system, from pre-engagement to the issuance of the verification opinion. The record includes the evaluation, selection and monitoring of the performance of subcontractors.

BATT Audit undertakes to carry out its missions as an Independent Third Party Organisation in complete impartiality.

In accordance with article L.822-11 of the French Commercial Code and the ISO 17029 standard, BATT Audit has put in place procedures that enable it to maintain its independence, impartiality and objectivity in order to achieve its objective of quality in the performance of its verification missions.

“Independence is :

Risks or threats include self-interest, self-review or intimidation.

Independence, ethics and deontology are at the heart of BATT Audit’s concerns.