News
28 Jan 2025

ECG Illustrative Limited Assurance Reports – CSRD

The European Contact Group (ECG) is pleased to publish non-binding examples of limited assurance reports on sustainability statements for EU/EEA-listed entities, prepared in accordance with the EU Corporate Sustainability Reporting Directive (CSRD). These reports, presented in both unmodified and modified formats, are based on the International Standard on Assurance Engagements (ISAE) 3000 (Revised).

While these examples are non-binding and may require adaptation to align with specific jurisdictional requirements and standards, they provide valuable insights into how the initial limited assurance reports for sustainability statements under the CSRD framework might appear.