Preparing your data for CSRD limited assurance.

Start with traceability

Assurance providers will test whether reported figures can be traced back through calculations to source evidence. Every disclosed number should link to the activity data, the emission factor and the documents behind it.

Document your methods

Record the boundaries, factor sets, estimation methods and any changes from the prior year. Inconsistencies between years are one of the most common sources of assurance findings.

Control changes

Keep a record of who changed what and when, and make sure approved figures cannot be edited without a trail. Reviewers need confidence that the number they are testing is the number that was reported.

Prepare the evidence pack early

Assemble invoices, meter data, supplier responses and methodology notes as the year progresses, not in the weeks before the deadline. A continuous data foundation makes this an output rather than a project.