CSRD ESRS E1 prerequisites

Self-assessment:

Before the assessment team proceeds with reviewing the balance sheet, the Organisation or Legal entity must self-check its balance sheet by following this guide. This will make it possible, in particular, to:

• Better know what to expect in the case of a first review

• To properly prepare all evidence or additional documents required for the review

• To correct any possible error preventing the balance sheet from being checked and validated