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CSRD Services

Assurance on sustainability reporting

We provide assurance on sustainability reporting in relation to:

  • compliance of the sustainability report with the requirements of the accounting laws;
  • compliance of the sustainability report with the European Sustainability Reporting Standards (ESRS);
  • compliance of the process carried out by the undertaking to identify the information reported pursuant to the ESRS;
  • compliance with the requirement to mark-up the sustainability report (ESEF);
  • compliance with the reporting requirements provided for in Article 8 of the Regulation (EU) 2020/852.

Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS)

On 5 January 2023, the Corporate Sustainability Reporting Directive (CSRD) entered into force.

CSRD requires companies in the EU to report and publicly disclose information around environmental, social and governance matters in accordance with European Sustainability Reporting Standards.

The sustainability reporting is subject to mandatory independent assurance.

Timeline and Scoping

 

From 1st of January 2024

(publication 2025)

 

Publicly listed and

large-scale companies.

 

From 1st of January 2025 

(publication 2026)

 

Large companies

 

Publicly listed and publicly owned companies already subject to NFRD:

 

  • +500 employees
  • € 50M of net turnover
  • € 25M of total assets

 

Companies based in the EU exceeding 2/3 criteria:

 

 

  • +250 employees
  • € 50M net turnover
  • €25M of total assets

 

 

From 1st of January 2026

(publication 2027)

 

Listed SMEs

 

From 1st of January 2028

(publication 2029)

 

Non-EU entities

 

EU based small and medium-sized enterprises (SMEs) that are listed and meet 2/3 criteria:

 

 

  • >10 but <250 employees
  • > €900k but < €50M net turnover
  • > €450k but < €25M of total assets

 

Non-EU companies or groups generating EU revenues of more than €150 million over the past two years, with one of the following criteria:

 

  • An EU-listed subsidiary or an EU subsidiary considered a “large-scale enterprise”
  • A subsidiary/branch in the EU with net sales exceeding €40 million