CSRD reports are subject to limited assurance, and a transition to reasonable assurance over time is under discussion. The legal consistency of the evidence file to be presented to the auditor is part of the preparation.
In practice the assurance is provided by your statutory auditor or, where the member state allows it, an accredited independent assurance provider; the rules differ from country to country. The evidence must map to the ESRS datapoints, so building the file in that structure from the outset spares a costly reconstruction later.
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