At the request of the European Commission, the Committee of European Auditing Oversight Bodies (CEAOB) has adopted guidelines to support auditors and assurance providers with limited assurance engagements on sustainability reports.
EU member states may require or recommend the use of the CEAOB guidelines for assurance engagements on CSRD-compliant reports, whilst assurance providers can voluntarily use them for their engagements. The guidelines do not constitute a standard and should be used in conjunction with any national rules on sustainability-related assurance.
The Commission is required by the CSRD to adopt a standard for limited assurance on sustainability information by October 2026. The CEAOB guidelines have been issued with the intention “facilitating the harmonisation of the assurance of sustainability reporting across Member States” in the interim period before this standard is adopted.