> 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/prerequis-csrd-esrs-e1.md).

# 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](/guide-devaluation-des-bilans-en/annexe-2-controle-du-respect-des-exigences-de-la-esrs-e1-csrd/evaluation-des-exigences-csrd-esrs-e1.md). 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