Can a company's existing statutory auditor provide CSRD assurance?

Yes, in most EU member states the statutory auditor is the default assurance provider for CSRD sustainability disclosures, provided they hold the required competence (additional CSRD-specific training is expected). Member states may also allow independent assurance service providers (non-auditors with specific accreditation) to provide limited assurance, though the UK-style separation between audit and assurance is not standard across the EU.

Which ESRS standards are mandatory versus voluntary?

All twelve ESRS in the first delegated regulation are potentially applicable, but they are subject to the double materiality assessment. If a topic is not material under your DMA, you may omit the related disclosures — but you must explain this omission. A small number of data points are mandatory regardless of materiality (e.g., general disclosures in ESRS 2 on governance, strategy and risk management).

Is Scope 3 reporting mandatory from day one?

ESRS E1 requires Scope 3 reporting, but a one-year phase-in is available: companies may omit Scope 3 data in their first CSRD report provided they disclose the reasons for the omission and the timeline for inclusion. However, many large PIEs were already reporting Scope 3 voluntarily under TCFD frameworks, so the omission option is primarily relevant for Wave 2 and Wave 3 entities.

What does the CSRD mean for non-EU companies operating in Europe?

Non-EU parent companies with combined EU net turnover exceeding €150 million and at least one EU subsidiary or branch above certain thresholds are in scope for a proportionate CSRD obligation from FY2026. These companies must prepare a sustainability report covering their EU operations, assurable under a standard equivalent to ESRS (or ESRS itself). The Commission has issued a separate delegated act for this third-country entity reporting standard.

How does the CSRD relate to the EU Taxonomy Regulation?

EU Taxonomy disclosures (aligned and eligible economic activities as a percentage of turnover, capex and opex) are required under the Taxonomy Regulation (EU) 2020/852 and must be included in the sustainability statement prepared under CSRD. They are covered by the same assurance engagement, meaning the assurance provider must also review the taxonomy alignment methodology and calculations.

Will the CSRD be affected by potential EU deregulation in 2026?

The EU Commission's Omnibus Package (February 2025) proposed reducing the scope of CSRD by raising employee thresholds, potentially cutting in-scope companies from ~50,000 to ~25,000. However, as of June 2026, the Omnibus Package is still in trilogues and no formal amendments to Directive 2022/2464 have been published. Companies in scope under the current directive should continue preparing; the scope narrowing, if adopted, would mainly affect Wave 2 and 3 entities.

CSRD Assurance Requirements 2026: What EU Companies Must Know About Third-Party Verification

RegTech

Igera Solutions

16 de junio de 2026

CSRD assurance requirements 2026 EU companies

#CSRD assurance 2026#ESRS reporting requirements#sustainability reporting EU#limited assurance reasonable assurance#CSRD compliance

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