Sustainability reporting

Limited assurance

Published Reviewed

Written and reviewed by Fredrik Surtell

Limited assurance is the level of independent review the CSRD currently requires for sustainability statements. The practitioner performs enough work to conclude that nothing has come to their attention suggesting the report is materially misstated — a lower bar than the reasonable assurance applied to financial statements. In practice it still requires traceable evidence behind every reported figure and claim.

Läs definitionen på svenska: Översiktlig granskning

Also known as: Assurance engagement · Bestyrkande

Where this term does its work

This definition is general information, not legal advice. Always verify the current official source.