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

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 organisations’ environmental, social and governance factors, with a double materiality perspective. This looks both at the impact of the organisation’s activities on the environment and society, and at the impact of societal and environmental issues on the organisation’s economic performance.

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

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

The purpose of this control is to enable the organisation carrying out the bilan 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 outcome of this control 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.