External Audit
The content of this section is not part of the statutory audit of the annual financial statements but has undergone a separate limited assurance by our auditor.
The content of this section is voluntary, unaudited information, which was critically read by the auditor.
Our reporting is independently audited by third parties. The appointed auditor, Deloitte GmbH Wirtschaftsprüfungsgesellschaft, has audited the BASF Group Consolidated Financial Statements and the Combined Management’s Report and has issued an unmodified audit opinion. The Auditor’s Report can be found here in this report. With regard to the Combined Sustainability Statement prepared by BASF SE in accordance with the ESRS adopted by way of Commission Delegated Regulation (EU) 2023/2772, which also includes the disclosures required under Article 8 of Regulation (EU) 2020/852 (EU taxonomy), Deloitte GmbH Wirtschaftsprüfungsgesellschaft has performed a limited assurance engagement in accordance with ISAE 3000 (revised). The audit of the Management’s Report, which was performed by the auditor as a reasonable assurance audit, included disclosures on CO2 emissions (Scope 1 and 2) as a steering-relevant key performance indicator. Within the scope of the audit of the annual financial statements, the auditor checked pursuant to section 317(2) sentence 4 HGB that the NFS for BASF SE was presented in accordance with the statutory requirements. A reproduction of the assurance report can be found here in this report.
The information contained in this report incorporates elements of IFRS S1 and IFRS S2 issued by the International Sustainability Standards Board (ISSB™). None of the aforementioned information (IFRS S1 and S2) was included in the audit of sustainability reporting performed by Deloitte GmbH Wirtschaftsprüfungsgesellschaft.
This content fulfills the Disclosure Requirements of the European Sustainability Reporting Standards (ESRS). The ESRS Index gives an overview of the references to the ESRSs in this report.