Limited vs Reasonable Assurance in CSRD: Differences and Business Impacts

Assurance

The Corporate Sustainability Reporting Directive (CSRD) introduced new reporting requirements for companies, providing for a gradual transition from a “Limited Assurance” to a “Reasonable Assurance” on the sustainability of the information disclosed. This article explores the differences between these two levels of assurance, what they mean for companies subject to the regulation. What is Assurance […]

Mandatory ESRS Sustainability Reporting: A Guide for European Businesses

ESRS

With the entry into force of the Corporate Sustainability Reporting Directive (CSRD), the European Union has taken a significant step towards integrating sustainability into business processes. This new regulatory framework introduces the obligation for European companies with more than 250 employees to draw up a sustainability report compliant with the European Sustainability Reporting Standards (ESRS). […]