Current events are transforming the way we live and do business. CSRD (Corporate Sustainability Reporting Directive) auditing involves an independent, external review of a company’s sustainability report which requires assurance by an external auditor. Auditing the sustainability statement involves an independent, external review of a company’s sustainability report. This process ensures that the information disclosed is accurate, complete, and in accordance with the European Sustainability Reporting Standards (ESRS). The audit offers stakeholders confidence in the reported data, which is crucial for informed decision-making (Ekobiomanager, CSRD auditing: how and why you need to audit?, 2025). Our aim of this study is to examine the content of the “self-published sustainability reports” of the four major audit companies authorized to audit sustainability reporting. The absence of previous research on this subject shows the study’s originality.