A CSR audit assignment is divided into the following stages:
0. Definition of the depth and scope of the audit assignment
The depth and scope of the assignment may be modified according to:
- The nature of the audit
- The range of CSR criteria, i.e. applicable to all or just one part of the reference system criteria
- The range of activities or entities covered
The scope of the assignment is defined in the audit contract with the client.
1. Launching the assignment
This follows the contractual terms drawn up by the steering committee, which comprises representatives from the company to be audited and the project manager (and if needed, one or two Vigeo auditors).
The role of the steering committee is to guarantee the optimal conditions in which to carry out the audit. It fulfils four main functions:
- To work together on the objectives, scope and procedures for the completion of the assignment
- Facilitate access to documents required for consultation by the auditors
- To plan internal and external interviews with both management and stakeholders
- To analyse and issue any observation relevant to the content and conclusions of the report to be delivered
2. Interviews
Audit assignments require interviews with:
- Line managers, team leaders and operational managers within the company
- Representatives of the internal and external stakeholders
Their aim is to bring together and refine the information collected in document form, relevant to the auditors for formulating their opinions.
3. The analysis
This stage comprises the analysis, rating and drafting of the pre-report.
4. Delivery
The client’s observations are collected, after which the final report is delivered to the client.
The length of an assignment varies according to its depth and scope. A complete management system audit takes an average of three months.
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CSR Audit stages 
