is this report an official certificate or an audit

No mark of approval, because none exists here

The report from esgia is not a certificate and not an audit — it is a summary of what has been compiled from the confirmed data in your file. A certificate or a mark of approval requires a recognised body to assess and attach endorsement. For SME reporting based on EFRAG's VSME standard, no such body exists, and that applies to every provider making these kinds of reports, not just esgia.

An audit is different: it is an independent review of data by someone authorised to do so, resulting in a statement. Esgia does not do that and does not call it that anywhere. You paste the data yourself from energy bills, fuel receipts or payroll administration into the system, and confirm yourself that the information is correct — see also what do I get when I have the basic report prepared. What you see is therefore a presentation of your own, confirmed data, organised according to a recognised standard — not a third party's assessment of its accuracy.

Why the sources do not include certification

The sustainability reporting directive (CSRD, Directive (EU) 2022/2464) sets out who must report and what a large company may ask its supply chain, but does not require a provider such as esgia to certify or audit SME reports based on VSME. EFRAG's VSME standard is itself a voluntary reporting framework: a structure of questions and data, not a mark of approval issued by a body. The GHG Protocol too, which provides the breakdown into scope 1, 2 and 3 for CO2 emissions, is a calculation method and not a certification scheme. Anyone wanting to know exactly which questions from a questionnaire fall within those frameworks can check that via can my client ask all the sustainability questions he wants; that is a separate matter from the status of the report itself, but it does make clear where the boundary between "answering questions" and "receiving an assessment" lies.