As CSRD scope expands, more companies must obtain limited assurance. We map the timeline, assurance focus areas and common gaps.
The Corporate Sustainability Reporting Directive (CSRD) is moving sustainability disclosure from voluntary to mandatory, with its scope widening year by year. Third-party limited assurance is central: it verifies the completeness and accuracy of disclosures while pushing companies to strengthen data collection and internal controls. We advise starting the double materiality assessment early, building an auditable ESG data chain, and engaging an internationally recognised body for assurance so the report stands up to regulators and capital markets.