- The CSRD requires external assurance of the sustainability report — currently at a "limited assurance" level.
- In France, verification is carried out by statutory auditors or accredited independent third-party bodies (OTI, accredited by COFRAC).
- The auditor checks the reliability, traceability and ESRS-compliance of the disclosed data.
- Preparation relies on documented internal controls, centralized data and a clear audit trail.
What is the CSRD audit?
Under the CSRD, the sustainability report must be verified by an external auditor, giving investors and stakeholders the same confidence as audited financial statements. The report is integrated into the management report, so its data reliability becomes as strategic as ESG performance itself. See our overview of CSRD reporting for the full process.
Limited assurance: the level required
The CSRD currently requires a "limited assurance" engagement (less extensive than the "reasonable assurance" of a financial audit); the Omnibus package removed the planned move to reasonable assurance. The dedicated limited-assurance standard is to be adopted by 1 July 2027 at the latest.
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Who carries out the CSRD audit?
In France, verification is performed by statutory auditors (commissaires aux comptes) or by accredited independent third-party bodies (OTI) accredited by COFRAC. The auditor examines governance, the double materiality analysis, the selected indicators and the supporting evidence behind each datapoint.
How to prepare for the audit
A successful audit is prepared upstream: centralize ESG data on a single platform for traceability, document methodologies and assumptions for each indicator, set up internal controls and cross-checks before submission, and align governance across finance, legal and sustainability. This is the same rigor you build when you prepare your CSRD reporting.
Risks of an unprepared audit
Weak data traceability or inconsistent figures can lead to a qualified conclusion, delays or the need to restate the report — with reputational impact. Non-compliance also exposes companies to national penalties.
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CSRD audit — Key Takeaways
| Key point | Explanation |
|---|---|
| Requirement | External assurance of the sustainability report is mandatory |
| Level | Limited assurance (reasonable assurance dropped by the Omnibus) |
| Who (France) | Statutory auditors or OTI accredited by COFRAC |
| What is checked | Reliability, traceability and ESRS-compliance of the data |
| Preparation | Centralized data, documented controls, aligned governance |
