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| 76) | Would it be possible for Member States to allow undertakings subject to CSRD requirements to assign, on a voluntary basis, an engagement to express an opinion based on a mixed form of assurance (i.e. a limited assurance on parts of the sustainability reporting and a reasonable assurance on other parts of the reporting – for example on specific key performance indicators)? Based on Article 34(1), second subparagraph, point (aa) of the Accounting Directive, the assurance opinion on the sustainability reporting has to be based on a limited assurance engagement (108). Considering that a reasonable assurance engagement provides for a higher level of assurance compared to a limited assurance engagement, the CSRD does not prevent an undertaking from deciding voluntarily to ask for an opinion based on reasonable assurance on the whole sustainability reporting or parts of it. This decision would be for the undertaking and not for the assurance provider.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.