A CSRD report must undergo limited assurance by an external auditor. That auditor checks whether the report has been prepared in accordance with the European Sustainability Reporting Standards (ESRS) and examines, through sampling and interviews, whether the reported data are plausible.

‍

In practice, this requires: data that are traceable to source level, methodologies and assumptions that are consistent and documented, internal control mechanisms that are demonstrable, and a management team that formally validates the content. If you only start thinking about audit-readiness in the final months, you run the risk of misstatements or a delayed publication.

Sound reporting processes are the operational backbone of repeatable, audit-ready reporting.

‍

• Process analysis and gap identification – We map how the current reporting processes run: who provides which information, through which system and with what quality control? We identify where the vulnerabilities lie ahead of the assurance process.
• Annual calendar and process descriptions – We help you set up a structured annual calendar with clear deadlines per department and per ESRS topic. For each data point, we describe the process: who is responsible, through which system, and which validation steps are required.
• Internal control and governance – We help you put in place the internal control mechanisms and approval processes the auditor expects: from data management to management validation.
• Assurance preparation – We prepare you for the actual assurance process: documentation in place, ongoing alignment with the auditor and a plan for any remaining gaps. We also help you organise this process efficiently.
• Dry-run support – For Wave 2 companies using 2026 as a test year, we guide the dry-run from start to finish: from data collection through to an informal readiness assessment.

• ESRS gap analysis – Insight into the data requirements as the starting point for process design.
• CSRD reporting – Reporting processes as the foundation for effective CSRD reporting.
• EU taxonomy – Integrating taxonomy KPIs into the broader reporting cycle.