Limited vs Reasonable Assurance in CSRD: Differences and Business Impacts

Assurance

The Corporate Sustainability Reporting Directive (CSRD) introduced new reporting requirements for companies, providing for a gradual transition from a “Limited Assurance” to a “Reasonable Assurance” on the sustainability of the information disclosed. This article explores the differences between these two levels of assurance, what they mean for companies subject to the regulation. What is Assurance […]