Preparing for CSRD Limited Assurance & Audit
The Corporate Sustainability Reporting Directive (CSRD) requires not just reporting—but assurance . Starting in 2024 for some companies and expanding in 2025, your ESG disclosures must pass limited assurance by an independent auditor. This marks a historic shift: sustainability reports are now held to standards similar to financial reporting. In this post, we’ll break down: What limited assurance means under CSRD What must be audited Steps to prepare your systems and documentation How EcoPrism simplifies assurance readiness 1. What Is CSRD Limited Assurance? Limited assurance is a form of independent review where auditors verify that nothing has come to their attention to suggest your sustainability data is materially misstated. It’s less intensive than reasonable assurance , but still requires: Defined processes Internal controls Documented methodologies Audit-ready reporting format (XBRL-tagged) 📘 EFRAG Assurance Guidance 📘 EU Commission Legal Te...