The European Commission’s (EC) Corporate Sustainability Reporting Directive (CSRD) proposal introduces an EU-wide requirement for limited assurance on sustainability information with the end goal to move to reasonable assurance in the longer term.

Professional accountants have been providing assurance services on sustainability information to companies in the European Union (EU) for over two decades. They have built up expertise in this area supported by the professional framework and standards they follow.

This discussion paper provides insights from practice on key matters related to this new assurance requirement and poses questions to stakeholders, including policy makers and standard setters, to reach a common understanding on the practical implications. Debating these matters early will ensure high quality and consistent application of assurance services across the EU.

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