Preparing for External Assurance for ESRS Reporting (2025)

External assurance is becoming a mandatory part of CSRD reporting, making it essential to understand what it involves. It helps ensure that sustainability information is credible, consistent, and ready for public scrutiny. In this course, you’ll explore why assurance matters, how to prepare for it, and what steps make the process smoother. The focus is on giving you the clarity and confidence to meet ESRS assurance requirements with integrity.

Course Content

This part walks you through the stages of an assurance engagement. You will see how planning, evidence gathering, and verification connect to the ESRS reporting process. By the end, you’ll understand how assurance adds value and supports trust in sustainability disclosures.

In this part, you’ll look at how assurance applies specifically to the ESRS framework. You will learn what auditors check, how to align your disclosures with their expectations, and how to respond to their feedback. This gives you a clear view of how the CSRD transforms the assurance landscape.

This part focuses on what you can do to make the assurance process efficient and effective. You will see how to organize your data, plan for reviews, and communicate with assurance providers. The aim is to help you work confidently and avoid common challenges.

Who is this course designed for?

This course is designed for anyone seeking a solid understanding of external assurance in sustainability reporting, with a particular focus on the requirements of the CSRD.

What will you achieve?

When you have completed this course, you will be able to:

Define external assurance, its value, importance to stakeholders, and current trends.
Explain the external assurance process for sustainability reporting, covering timing, costs, levels of assurance, and its distinction from financial auditing.
State commonly used standards for sustainability assurance.
Describe the assurance requirements under the CSRD, including the timeline for transitioning from limited to reasonable assurance.
Understand uncertainties in national transpositions of the CSRD and where to access the latest information for reporting and assurance.
Describe key elements of a strong reporting system to support preparation for external assurance of ESRS reporting.

Pre-requisites

There are no pre-requisites for this course.

Preparing for External Assurance for ESRS Reporting (2025)
200.00 €
1 h 30 m
english
Certificate of completion
CEUs: N/A
CPD hours: 2
elearning
There are no pre-requisites for this course.