💼Appendix 2: Control of compliance with ESRS E1 (CSRD) requirements

Since January 1, 2024, the European Directive on sustainability-related non-financial reporting (CSRD) has come into force for companies with more than 500 employees, more than €50 million in turnover, and more than €25 million in total assets. A phased implementation will be put in place until 2026. It requires reporting on organizations' environmental, social and governance factors, with a double materiality perspective. This focuses both on the impact of the organization's activities on the environment and society, and on the impact of societal and environmental issues on the organization's economic performance.

The CSRD requirements introduce an obligation for assurance by a sustainability auditor. The implementation of the CSRD therefore introduces the need to verify assessments, both in form (quality of the process followed, competence of those carrying it out, etc.) and in substance (justification of the reported figures, relevance of the transition plan resulting from the approach).

In annex 1 of this guide is a blank control report in the form of tables to be completed by the review team. The completion method and expectations are explained in this annex 2.

The purpose of this review is to enable the organization conducting the assessment to check 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 of this review regarding the ESRS E1 requirements of the CSRD entitle exemption from the audit as provided for by Ordinance No. 2023-1142 of December 6, 2023.