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

Since January 1, 2024, the European Directive on non-financial sustainability reporting (CSRD) has come into force for companies with more than 500 employees, more than 50 million euros in revenue, and more than 25 million euros in total assets. A gradual rollout will be implemented until 2026. It requires reporting on the environmental, social, and governance factors of organisations, with a double materiality perspective. The focus is thus on the impact of the organisation’s activities on the environment and society, as well as on the impact of societal and environmental issues on the organisation’s economic performance.

The CSRD requirements introduce an audit obligation by a sustainability auditor. The implementation of the CSRD therefore creates the need to verify assessments, both in their form (quality of the process followed, skills of those who carried it out, etc.) and in their substance (justification of the figures presented, relevance of the transition plan resulting from the approach).

An appendix 1 of this guide contains a [blank review report](https://www.bilancarbone-evaluation.com/guide-devaluation-des-bilans-en/appendix-1-blank-self-assessment-report) in the form of tables to be completed by the review team. The [completion method and expectations](https://www.bilancarbone-evaluation.com/guide-devaluation-des-bilans-en/appendix-2-control-of-compliance-with-the-requirements-of-esrs-e1-csrd) are explained in appendix 2.

The purpose of this review is to enable the organisation carrying out the assessment to verify and validate compliance with all the requirements of the CSRD’s ESRS E1 standard, in relation to climate change. <mark style="color:orange;">Under no circumstances does the outcome of this review regarding the CSRD’s ESRS E1 requirements entitle the organisation to an exemption from the audit as provided for by Ordinance No. 2023-1142 of December 6, 2023.</mark>