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Limited assurance of sustainability reporting under the CSRD

Sustainability statements in scope of the CSRD must be checked by an assurance provider. This page covers the level of assurance, its content and who may provide it.

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Les réponses sont rédigées par un modèle de langage à partir des seuls documents de cette base, avec leurs sources numérotées. Elles peuvent être inexactes et ne constituent pas un conseil juridique, médical ou financier : vérifiez les sources avant toute décision importante.

What the assurance opinion covers

The opinion is based on a limited assurance engagement. It covers the compliance of the sustainability reporting with the Accounting Directive and the ESRS, the process the undertaking carried out to identify the information reported, the compliance with the mark-up requirement, and the compliance with the Taxonomy Article 8 reporting requirements.

Member States must ensure the opinion fully respects the right of value-chain undertakings with no more than 1 000 employees on average to decline information exceeding the voluntary standard.

No reasonable assurance, standards postponed

Omnibus I removed the requirement for the Commission to adopt reasonable assurance standards. The deadline for adopting limited assurance standards by delegated act was moved from 1 October 2026 to 1 July 2027.

These standards will set out the procedures the assurance provider performs to reach its conclusions, including engagement planning, risk consideration and response to risks.

The opinion itself remains based on a limited assurance engagement, as set out in Article 34 of the Accounting Directive.

Who may provide the assurance

Member States may allow a statutory auditor or audit firm other than the one auditing the financial statements to express the opinion. They may also allow an independent assurance services provider established on their territory, if it is subject to requirements equivalent to those of the Audit Directive. A Member State that opens the market to such providers must also allow another statutory auditor to do so.

Questions fréquentes

What is an independent assurance services provider?

It is a conformity assessment body accredited under Regulation (EC) No 765/2008 for the assurance of sustainability reporting. It must meet requirements equivalent to those for statutory auditors, notably on training, examination, independence and organisation of work.

Is the assurance opinion published?

Yes. Where an independent assurance services provider expresses the opinion, it must be published together with the annual financial statements and management report.

Is there a special regime for third-country auditors?

Omnibus I introduced, for a transitional period, simplified registration and an exemption from oversight for third-country auditors issuing assurance reports on sustainability information of third-country entities listed on an EU regulated market.

Pour les développeurs et les agents

Intégrer / API / MCP

Branchez cette base à Claude, Cursor, ChatGPT ou votre propre application. Chaque requête API ou MCP coûte 0,10 €, débitée de votre crédit Kopik (non facturée si rien n'est trouvé). Il vous faut une clé API : créez-la depuis votre tableau de bord.

MCP pour vos agents

Adresse du serveur MCP de cette base (outils ask_base et search_base) :

URL MCP
https://kopik.io/api/mcp?base=eu-csrd-esrs-reporting
Claude Code, Cursor et autres clients
Claude Code
claude mcp add --transport http kopik-eu-csrd-esrs-reporting "https://kopik.io/api/mcp?base=eu-csrd-esrs-reporting" --header "Authorization: Bearer kpk_…"
Configuration JSON (mcpServers)
{
  "mcpServers": {
    "kopik-eu-csrd-esrs-reporting": {
      "url": "https://kopik.io/api/mcp?base=eu-csrd-esrs-reporting",
      "headers": {
        "Authorization": "Bearer kpk_…"
      }
    }
  }
}

API REST pour vos applications

mode vaut "answer" (réponse rédigée + sources) ou "passages" (passages bruts seulement). Ajoutez un maxPriceCents facultatif pour plafonner le prix : si la base coûte plus cher, l'appel est refusé sans rien débiter.

curl
curl -X POST https://kopik.io/api/v1/bases/eu-csrd-esrs-reporting/query \
  -H "Authorization: Bearer kpk_…" \
  -H "Content-Type: application/json" \
  -d '{"question": "Votre question ici", "mode": "answer"}'

Pour commencer

  1. Créez une clé dans votre tableau de bord et rechargez votre crédit.
  2. Remplacez kpk_… par votre clé.
  3. Tout le détail (réponses, erreurs, exemples JS et Python) : documentation développeurs.