“ESG assurance is now vital for corporate credibility—and by 2028, the Corporate Sustainability Reporting Directive (CSRD) will make reasonable assurance mandatory (in the EU and some other countries).

[COMMENTARY] I’ve advocated for about fifty years that such requirements be part of the regular corporate financial auditing process. Finally, it’s beginning to happen. However, regulatory requirements need to be sensitive to a company’s size and type of activities, among other factors. Current and proposed regulatory frameworks may already be having negative effects on corporate growth and profits.
Building confidence in ESG data: The role of assurance processes, by Thomson Reuters, September 25, 2025, USA.