2026
Note: This guide is based on the original CSRD and ESRS. Following the release of the Omnibus proposal on February 26, some information may no longer be accurate. We are currently reviewing and updating this guide to reflect the latest regulatory developments. In the meantime, we recommend reading our Omnibus deep-dive for up-to-date insights on reporting requirements.
A competent authority checks the evidence behind specific due diligence statements, not only your policy. This Excel template lets you run the same examination on your own files: sample three to five DDSs, test them against 24 evidence requirements, log findings by severity and track them to closure. Pick your role and the template marks the rows that do not apply to you.
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