Sustainability report audit

The bidder is excluded if the mandatory exclusion grounds under the Public Procurement Act apply, including convictions for organised crime, corruption, fraud, terrorism-related offences, money laundering or terrorist financing; offences related to illegal employment of foreigners or violating the conditions of employing foreigners in Estonia; child labour or human trafficking; tax, fee or social security contribution debts; or if the contract would breach an international sanction or a Government of the Republic sanction.

The service provider must be a licensed auditor under Estonian audit law, included in the list recognised by the Estonian Auditors’ Association, and authorised to perform assurance on a sustainability report compliant with CSRD and ESRS. The bidder must submit documents proving compliance with the qualification requirement. The team must include a lead auditor or responsible partner with proven CSRD audit experience who participates in every stage of the work, and at least one team member with practical experience in CSRD-based or ESRS-compliant audits or report preparation. The bidder must also provide the CSRD audit projects carried out in the last 12 months and the projects related to sustainability auditing of an energy or infrastructure company. The tender must comply with the tender documents, conditional tenders are not allowed, the tender price must be submitted in the required structure, and equivalent solutions must be supported by evidence where relevant.