For the complete documentation index, see llms.txt. This page is also available as Markdown.
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