How we verify your CSRD reporting
One methodology compliant with ISO 17029, articulating the requirements of the H2A and the ESRS standards to assess the reliability, consistency and compliance of your non-financial communication.
Admissibility and pre-engagement
Before any intervention, we validate the feasibility of the mission and our independence.
We analyze the consolidation perimeter, the maturity of your organization, and the specifics of your business model.
This phase allows defining a clear intervention framework and mobilizing the skills appropriate to the challenges of your sector.
Planning and risk analysis
We are developing a verification strategy based on identifying the risks of significant anomalies.
We assess your internal control mechanisms and your sustainability information systems.
This step allows defining the materiality thresholds and structuring a sampling plan proportionate to the identified issues.
Review of the process of dual materiality
We audit the process of dual materiality, which is the foundation of the CSRD reporting.
We verify the methodology’s compliance with the requirements of the ESRS 1 and EFRAG (identification of impacts, risks and opportunities).
We appreciate the robustness of the prioritization thresholds, the quality of the dialogue with stakeholders, and the comprehensiveness of the published topics.
Audit of the ESRS and the European Taxonomy
We conduct detailed tests on the published information, both qualitative and quantitative.
We verify compliance with the requirements of the ESRS (policies, actions, objectives and indicators), as well as the reliability of the data reported.
We also control the Taxonomy indicators (eligibility, alignment, DNSH) and their consistency with the consolidated financial statements.
Independent review and compliance of reporting
We verify the compliance of the sustainability report with the regulatory format (XHTML) and its preparation for XBRL tagging.
An independent review is carried out to ensure the quality of the work and the adequacy of the evidence collected.
This step guarantees the technical robustness and overall consistency of the conclusions.
Decision and issuance of the insurance report
At the end of the mission, we present our conclusions to the governance bodies and issue an assurance report on sustainability reporting.
This report expresses our opinion on compliance with the ESRS, the European Taxonomy, and applicable regulatory requirements.
In accordance with regulatory requirements, mechanisms for appeal and the handling of claims are provided, ensuring the transparency of the process.
Points to note
Your obligations regarding the CSRD reporting: the essentials
The CSRD directive transforms the management report into a structured, standardized and subject to independent verification support.
To be compliant, your publication must meet these key requirements:
An integrated and standardized sustainability report
The sustainability information must be integrated into your management report, according to a structure compliant with the European ESRS standards.
A justified analysis of dual materiality
The published (or not) topics must be based on a documented analysis of your impacts, as well as the associated financial risks and opportunities.
Mandatory independent verification
Your reporting must be verification by an accredited Independent Third-Party Body or an auditor, resulting in an assurance report attached to your publications.
To note
Your report also incorporates the indicators required by the European Taxonomy (Article 8) and must be published in the digital format XHTML, in accordance with European dissemination requirements.
Automation and artificial intelligence can change the way companies produce their sustainability information. We analyze these issues in our article dedicated to AI and CSR
Your obligations
🟩 Make all the evidence available to the OTI
🟩 Ensuring access to internal and external stakeholders
🟩 Ensuring liaison with the auditors
🟩 Integrate the insurance report into the management report
🟩 Digital accessibility (XHTML format)
🟩 Make the OTI report accessible on the company’s website for at least 5 years
OUR ETHICAL COMMITMENTS IN TERMS OF SUSTAINABILITY
Our obligations as an OTI
As part of its tasks of certifying information regarding sustainability, POWNESS-OTI applies the specific ethical requirements provided for by Decree No. 2026-176 of March 11, 2026, adapting the code of ethics for the profession of auditor to the task of certifying information regarding sustainability.
We strictly apply these principles in order to guarantee reliable, independent and compliant missions.
Do you have a question about the CSRD verification?
POWNESS-OTI answers you
Frequently asked questions about verification the CSRD reporting
Understanding the role of the OTI and the requirements of independent verification
When does the OTI intervene in the CSRD calendar?
What is the difference between limited and reasonable assurance?
What happens in the event of identified anomalies?
Resources
Regulatory framework and verification criteria for CSRD reporting
The verification work is carried out based on a structured regulatory and methodological framework, allowing the compliance of sustainability reporting with applicable requirements to be assessed.
Applicable regulatory framework
The publication and verification obligations of the CSRD reporting are defined by a European and national regulatory framework.
- Directive (EU) 2022/2464 (CSRD)
- Regulation (EU) 2020/852 (European taxonomy – Article 8)
- Delegated acts relating to the ESRS standards – Delegated Regulation (EU) 2023/2772 (ESRS)
- Commercial Code (transposition of the CSRD in French law) – L. 232-6-3; R. 232-8-4; L. 821-40 and so on.
- Quick fix for ESRs
Benchmarks and standards applicable to CSRD reporting
The work is based on the European standards of CSR reporting and the associated technical frameworks.
- ESRS standards (European Sustainability Reporting Standards)
- Implementation Guidance from EFRAG
- European taxonomy (eligibility and alignment criteria)
- International Referendums (Interoperability): (IFRS S1 & S2 (ISSB); GRI (Global Reporting Initiative); TCFD )
Reference points for verification and professional doctrine
The mission is carried out in accordance with the requirements applicable to independent third-party organizations.