> For the complete documentation index, see [llms.txt](https://www.bilancarbone-evaluation.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.bilancarbone-evaluation.com/guide-devaluation-des-bilans-en/annexe-2-controle-du-respect-des-exigences-de-la-esrs-e1-csrd.md). # Appendix 2: Checking compliance with the requirements of ESRS E1 (CSRD) Since 1 January 2024, the European Corporate Sustainability Reporting Directive (CSRD) has entered into force for companies with more than 500 employees, more than €50 million in revenue, and more than €25 million in total assets. A phased implementation will be put in place until 2026. It requires reporting on the environmental, social and governance factors of organisations, with a double materiality perspective. The focus is thus on the impact of the organisation’s activities on the environment and society, as well as on the impact of societal and environmental issues on the organisation’s economic performance. The CSRD requirements introduce an audit obligation by a sustainability auditor. The implementation of the CSRD therefore introduces the need to verify the statements, both in their form (quality of the process followed, competence of the people carrying it out, etc.) and in their substance (justification of the figures displayed, relevance of the transition plan resulting from the approach). In Appendix 1 of this guide there is a [blank control report](/guide-devaluation-des-bilans-en/annexe-1-rapport-dauto-evaluation-vierge.md) in the form of tables to be completed by the control team. The [completion method and the expectations](/guide-devaluation-des-bilans-en/annexe-2-controle-du-respect-des-exigences-de-la-esrs-e1-csrd.md) are explained in this Appendix 2. The purpose of this control is to enable the organisation producing the statement to verify and validate compliance with all the requirements of the ESRS E1 standard of the CSRD, in relation to climate change. Under no circumstances does the result at the end of this control concerning the requirements of ESRS E1 of the CSRD entitle the organisation to an exemption from the audit, as provided for by Ordinance No. 2023-1142 of 6 December 2023.