Simplification of CSRD and CS3D reporting requirements will help companies “grow, innovate and create quality jobs," says the ...

Prepare for CSRD Reporting Requirements 2025. Learn what your business must do to comply with new EU ESG disclosure rules.

The CSRD requires all companies to have their report audited. All firms in our sample applied a limited assurance opinion, as required. The majority of those were based on ISAE 3000 standards.

Shift to reasonable assurance has been postponed under new draft – subject to parliamentary approval. Enforcement Each EU member state is responsible for enforcing CSRD. Regulatory authorities will ...

Leverage CSRD reporting as a strategic tool: View this as an opportunity to go beyond the minimum requirements and integrate sustainability reporting into your overall business strategy.

There are also minimal changes proposed to the assurance requirements on CSRD reports. The current CSRD requires covered entities to obtain limited assurance on their reports, with plans to transition ...

Download the Workiva Research Report: CSRD Year One in Review This exclusive research paper from Workiva uncovers how Wave 1 companies addressed the Corporate Sustainability Reporting Directive (CSRD) ...

• Assurance requirements: The Commission will no longer be required to adopt reasonable assurance requirements as currently envisaged after 1 October 2028. • Voluntary standards and value chain ...

Reporting to the CSRD isn’t just about ticking boxes—it’s a chance for companies to lead in sustainability and demonstrate accountability to investors, customers and regulators.