Limited assurance
A lower level of independent checking that gives moderate confidence that reported information is not materially wrong.
The assurance provider mainly reviews and asks questions, and reports in negative form (“nothing has come to our attention”). It is the starting level under the CSRD.
Find providers and guides
Related terms
Guides
- What assurance providers ask for in a sustainability report
- How to prepare your first VSME sustainability report
- Double materiality assessment: a step-by-step process
Reviewed 14 October 2026. General information, not legal advice.