Limited assurance
Assurance level required by the CSRD for sustainability reports — with a lower depth of review than for financial audits.
Limited assurance is the legally required assurance level for CSRD sustainability reports. The auditor issues a negative conclusion (‘nothing has come to our attention…') — unlike reasonable assurance in financial audits.
A migration to reasonable assurance is envisaged in the long term but has been delayed by the Omnibus reform.