CSRD

The Corporate Sustainability Reporting Directive (CSRD) doesn’t just require companies to publish ESG disclosures—it requires them to be assured . Initially starting with limited assurance , the CSRD roadmap moves toward reasonable assurance —a higher, audit-like standard applied to ESG data. In this post, we’ll explore: What reasonable assurance means How it compares to limited assurance What auditors will expect What data and systems must be in place How EcoPrism helps you prepare What Is Assurance in ESG Reporting? Assurance refers to an independent verification of non-financial data. It ensures your ESG disclosures are: Accurate Reliable Traceable Free of material misstatement Reasonable assurance = financial audit-level scrutiny Limited assurance = lower threshold, risk-focused CSRD Timeline for Assurance Year Requirement 2025 (FY24) Limited assurance mandatory for large companies 2028 (FY27) Reasonable assurance becomes mandatory 🔗 ...