Sustainability report audit

The bidder must confirm that none of the mandatory exclusion grounds under Section 95(1) of the Estonian Public Procurement Act apply. These include, among other things, convictions for organised crime, corruption, fraud, terrorist offences, money laundering or terrorist financing, offences related to illegal employment of foreigners, child labour or human trafficking, tax or social security debt, and breaches of international sanctions or Government of the Republic sanctions. If any of these grounds apply, the bidder is excluded from the procurement procedure.

The bidder must be a licensed auditor under the Estonian Auditing Activities Act, listed by the Estonian Auditors’ Association, and authorised to perform assurance checks on a sustainability report compliant with CSRD and ESRS requirements. This means the bidder must hold the sustainability assurance auditor qualification. The bidder must submit documents proving compliance with the qualification requirement. For the team, the bidder must name 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 preparing CSRD-based or ESRS-compliant audits or reports. The bidder must also provide the auditor’s CSRD audit experience, including projects carried out during the last 12 months, and CSRD audit experience in auditing the sustainability reporting of an energy or infrastructure company, including the projects carried out. If the bidder uses subprocessors for personal data processing, the bidder must state their names and the country of establishment; if not, this must be indicated. The bid must comply with the tender documents, conditional bids are not allowed, the bid price must be submitted in the required structure, and where relevant, equivalence explanations and supporting evidence must be included.