The Corporate Sustainability Reporting Directive (CSRD), along with many other ESG regulations, is transforming how companies disclose their Environmental, Social, and Governance (ESG) performance. A significant shift under CSRD is the requirement for sustainability statements to undergo limited assurance by auditors , a process that brings both challenges and opportunities.
After working with several organizations to prepare their CSRD reports, we’ve identified some essential lessons for engaging auditors effectively.
I can speak from experience, I have spent many hours trying to answer nitty-gritty questions from auditors’. Here is what you should know...
Camilla de Nardis, CSRD expert and manager in BearingPoint’s ESG Compliance team
1. Start Early & Establish Clear Communication Structure
One of the most critical takeaways is the value of engaging auditors early in the process. Early involvement simplifies the workflow and prevents later surprises. It also helps you:
- Understand the auditor’s knowledge level and expectations.
- Align on scope and timelines.
- Avoid endless review loops by implementing a structured engagement plan with clear checkpoints.
- This is a new process for all parties, companies, auditors, and consultants, so proactive, organized communication is key.
2. Navigating Double Materiality Assessments
DMA is a critical component of CSRD reporting, and auditors scrutinize it closely. Determining materiality at the appropriate level can be challenging. Companies must find the right focus, while ensuring critical issues are not overlooked. Some auditors may request very granular documentation, which can be resource-intensive. Here are some tips to navigate the process effectively:
- Start with a solid benchmarking and desk research to inform and support your materiality choices.
- Select stakeholders thoughtfully—don’t overdo it, but also don’t avoid hard-to-reach voices.
- Document decisions as you go, including why certain impacts, risks, or opportunities were included or excluded.
- A clear, well-justified DMA process will not only support your report—it will stand up better under audit review.
3. No One-Size-Fits-All Approach
Both companies and auditors are still adapting to CSRD, and there’s currently no universally accepted audit methodology. Without finalized assurance standards, organizations are encountering different interpretations across auditing firms. Recognizing this variability will help reduce friction during the audit phase.
Looking Ahead: Smoother Audits on the Horizon
As CSRD reporting matures and auditing standards become more defined, we expect the assurance process to grow more consistent and efficient. With limited assurance standards expected to be adopted by the European Commission in 2026, companies that act early, investing in strong documentation, structured processes, and open auditor communication, will be best positioned for success.
How can we help?
Reach out to tap into our extensive experience working with ESG teams and Sustainability departments. Learn more about how we’re helping to build audit-ready CSRD strategies from day one.
Connect with our team of ESG Compliance experts.
Contact Camilla de Nardis, CSRD expert and manager in BearingPoint’s ESG Compliance team