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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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Answers are written by a language model solely from this base's documents, with numbered sources. They can be wrong and aren't legal, medical or financial advice: check the sources before any important decision.

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.

Frequently asked questions

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.

For developers and agents

Embed / API / MCP

Connect this base to Claude, Cursor, ChatGPT or your own app. Each API or MCP request costs €0.10, charged to your Kopik credit (not charged if nothing is found). You need an API key: create one from your dashboard.

MCP for your agents

This base's MCP server URL (tools ask_base and search_base):

MCP URL
https://kopik.io/api/mcp?base=eu-csrd-esrs-reporting
Claude Code, Cursor and other 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_…"
JSON config (mcpServers)
{
  "mcpServers": {
    "kopik-eu-csrd-esrs-reporting": {
      "url": "https://kopik.io/api/mcp?base=eu-csrd-esrs-reporting",
      "headers": {
        "Authorization": "Bearer kpk_…"
      }
    }
  }
}

REST API for your apps

mode is "answer" (written answer + sources) or "passages" (raw passages only). Add an optional maxPriceCents to cap the price: if the base costs more, the call is refused and nothing is charged.

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": "Your question here", "mode": "answer"}'

Getting started

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  2. Replace kpk_… with your key.
  3. Full details (responses, errors, JS and Python examples): developer docs.