CSRD Limited Assurance Engagement

Phases

1. Engagement Acceptance + Scopephase_acceptance

   Confirm that the engagement is within scope of CSRD Directive 2022/2464 and establish the ISAE 3000 assurance framework and terms of engagement.

2. Planning + Sustainability Materialityphase_planning_materiality

   Understand the entity's sustainability reporting process, assess double-materiality, scope ESRS topics, and set assurance-level materiality thresholds.

3. Environmental Disclosures (E1-E5)phase_evidence_environmental

   Obtain limited assurance evidence over each applicable environmental standard disclosure. For each standard, the practitioner applies inquiry, analytical procedures, and observation consistent with ISAE 3000 limited assurance.

4. Social Disclosures (S1-S4)phase_evidence_social

   Obtain limited assurance evidence over each applicable social standard disclosure, including own workforce, value chain workers, affected communities, and consumers.

5. Governance Disclosures (G1)phase_evidence_governance

   Obtain limited assurance evidence over business conduct disclosures under ESRS G1.

6. Review + Reportingphase_review_reporting

   Perform wrap-up review procedures, assess the sustainability statement for consistency with the financial statements, and issue the ISAE 3000 limited assurance conclusion.