---
title: "CSRD assurance evidence pack workflow for ESRS reporting"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/assurance-evidence-pack-workflow"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/assurance-evidence-pack-workflow"
author: "Sorena AI"
description: "A CSRD and ESRS workflow for building an assurance-ready evidence pack covering scope, double materiality, ESRS datapoints, controls, estimates, and digital tagging."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "CSRD assurance evidence pack"
  - "ESRS assurance readiness"
  - "sustainability statement evidence"
  - "double materiality evidence"
  - "ESRS datapoint inventory"
  - "CSRD digital tagging"
  - "CSRD"
  - "ESRS"
  - "assurance evidence"
  - "sustainability reporting"
  - "double materiality"
  - "ESRS datapoints"
  - "digital tagging"
---
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---

# CSRD assurance evidence pack workflow for ESRS reporting

A CSRD and ESRS workflow for building an assurance-ready evidence pack covering scope, double materiality, ESRS datapoints, controls, estimates, and digital tagging.

*CSRD* *Assurance workflow* *EU*

## CSRD and ESRS Assurance Evidence Pack Workflow

A practical workflow for preparing evidence behind the CSRD sustainability statement before assurance review.

Use it to connect each ESRS disclosure to scope evidence, materiality rationale, data ownership, control support, estimate logic, and digital-tagging checks.

Under the CSRD framework, sustainability information prepared under ESRS is subject to assurance and published with the related assurance report. The evidence pack should therefore be built as a reporting file: every material topic, omitted topic, metric, policy, action, target, estimate, and digital tag needs a traceable owner and support.

## Start with the assurance scope for the sustainability statement

Open the evidence pack by identifying the reporting undertaking, whether the file supports an individual sustainability statement, a consolidated sustainability statement, or a third-country sustainability report, and which management-report or annual-financial-report process will publish it.

Then record the assurance provider route for the jurisdiction: statutory auditor, audit firm, or independent assurance services provider where the Member State allows one. Keep this separate from ordinary independent review because the CSRD assurance opinion addresses compliance of the sustainability reporting with the Directive, ESRS, the undertaking's process to identify reported information, digital mark-up, and Article 8 Taxonomy reporting where relevant.

- Scope record: reporting entity, consolidation boundary, reporting period, management-report owner, and publication path.
- Assurance record: provider category, engagement contact, applicable national assurance standard or procedure, and open requests from the assurance team.
- Source record: CSRD or Accounting Directive provision, ESRS disclosure requirement, EFRAG implementation guidance used, and whether the source is binding or non-authoritative guidance.
- Issue log: unresolved scope questions, management judgements, data limitations, value-chain estimates, and the person accountable for closing each item.

Sources for this answer:

- [European Commission FAQ on EU corporate sustainability reporting rules](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Supports the assurance scope: CSRD sustainability information is prepared under standards, may need digital format, is subject to assurance, and is published with the assurance report.
- [Commission Delegated Regulation (EU) 2023/2772 adopting ESRS](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Supports using ESRS disclosure requirements, datapoints, and qualitative characteristics as the backbone of the evidence file.

## Build one evidence lane per ESRS conclusion

Organise the pack around conclusions, not around teams. A reviewer should be able to open a material topic or datapoint and see why it is in the sustainability statement, where the data came from, what control checked it, and how the final wording or number was approved.

Use the same structure for omitted topics. ESRS lets undertakings omit non-material topical disclosures, with special explanation expectations for climate change. The evidence file should preserve the materiality assessment result, the inputs considered, and the reason the omission is supportable.

- Materiality lane: sustainability matter, impact/risk/opportunity conclusion, impact or financial materiality basis, stakeholder or business input used, and approval forum.
- Disclosure lane: ESRS standard, disclosure requirement, datapoint, narrative or metric type, mandatory ESRS 2 item, and whether the datapoint is reported, omitted, or not applicable.
- Data lane: source system, data owner, extraction date, calculation method, reconciliation check, changes from prior period, and evidence attachment reference.
- Control lane: preparer, reviewer, control performed, exceptions found, remediation, and sign-off status before the sustainability statement is frozen.

Sources for this answer:

- [Commission Delegated Regulation (EU) 2023/2772 adopting ESRS](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Supports the lane structure because ESRS reporting is based on material impacts, risks, opportunities, disclosure requirements, and datapoints.
- [EFRAG finalization of ESRS IG 1 to 3](https://www.efrag.org/en/news-and-calendar/news/finalization-of-three-efrag-esrs-ig-documents-efrag-ig-1-to-3?ref=sorena.io) - Supports using IG 1 materiality, IG 2 value-chain, and IG 3 datapoint materials as practical, non-authoritative implementation support.

*Recommended next step*

*Placement: after evidence section*

## Prepare a CSRD evidence pack before assurance review

Use this workflow to organise ESRS disclosure evidence, materiality judgements, data controls, value-chain estimates, and digital-tagging checks before the assurance request list arrives.

- [Open Research Copilot](/solutions/research-copilot.md): Answer CSRD and ESRS implementation questions with cited source material.
- [Discuss CSRD assurance readiness](/contact.md): Review the evidence structure, ownership gaps, and assurance handover plan with Sorena.

## Document judgement-heavy areas before the assurance review starts

Assurance delays usually come from judgement-heavy areas: double materiality thresholds, group and value-chain boundaries, estimates where direct value-chain data is not available, omissions, restatements, and public wording that is broader than the underlying evidence.

For each judgement, keep the short conclusion next to the basis. The pack should show the evidence considered, alternatives rejected, how consistency was checked across entities or business units, and whether the conclusion changes a disclosure, metric, target, or omission.

- Double materiality file: methodology, thresholds, severity and likelihood rationale, financial effect rationale, stakeholder inputs, and governance review.
- Value-chain file: upstream or downstream boundary, data request record, estimate method, limitations, use of sector or proxy data, and plan to improve source data.
- Omission file: omitted topic or datapoint, materiality basis, climate-change explanation if ESRS E1 is omitted, and review date for changed facts or circumstances.
- Change file: new or changed business activity, acquisition, disposal, incident, source-system change, calculation change, or external factor that could affect the assessment.

Sources for this answer:

- [EFRAG finalization of ESRS IG 1 to 3](https://www.efrag.org/en/news-and-calendar/news/finalization-of-three-efrag-esrs-ig-documents-efrag-ig-1-to-3?ref=sorena.io) - Supports using EFRAG materiality, value-chain, and datapoint guidance to structure judgement files for ESRS implementation.
- [EFRAG finalization of ESRS IG 1 to 3](https://www.efrag.org/en/news-and-calendar/news/finalization-of-three-efrag-esrs-ig-documents-efrag-ig-1-to-3?ref=sorena.io) - Supports treating double materiality, value-chain reporting, and ESRS datapoints as distinct implementation files in the evidence pack.

## Tie assurance evidence to digital-tagging readiness

Do not leave digital tagging until after the sustainability statement is drafted. CSRD implementation materials describe digital format and mark-up as part of the reporting and assurance context, so the evidence pack should preserve how each reported ESRS item maps to the sustainability statement text, table, metric, and tag candidate.

For narrative disclosures, keep enough context for the tag reviewer to identify the exact passage being tagged. For metrics and semi-narrative items, keep the unit, period, consolidation boundary, dimensional breakdown, and any calculation support together with the final wording.

- Tagging register: ESRS datapoint, XBRL element candidate, report location, narrative or metric type, reviewer, and open tagging questions.
- Consistency check: the tagged fact agrees with the approved sustainability statement, source evidence, consolidation boundary, and reporting period.
- Context check: narrative tags include the surrounding disclosure context, while metric tags include unit, period, dimensions, and calculation support.
- Freeze gate: no disclosure is final until reporting owner, assurance liaison, and tagging reviewer agree that text, data, evidence, and tag mapping match.

Sources for this answer:

- [European Commission FAQ on EU corporate sustainability reporting rules](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Supports including digital mark-up in the assurance evidence workflow because the assurance opinion covers the mark-up requirement where applicable.
- [ESRS Set 1 XBRL Taxonomy explanatory note](https://xbrl.efrag.org/downloads/ESRS-Set1-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Supports maintaining a datapoint-to-XBRL review trail for narrative, semi-narrative, and metric disclosures.

## Close the pack with a readiness review

The final workflow step is a readiness review, not a legal sign-off. The review should test whether an assurance provider can trace every selected disclosure from ESRS requirement to management judgement, source data, control evidence, approved statement text, and digital-tagging review.

Keep the close-out record concise: open items, waived items, management judgements, late changes, control exceptions, and the owner for post-publication improvements. That record helps avoid rebuilding the same evidence trail in the next reporting cycle.

- Completeness test: all ESRS 2 general disclosures, material topical disclosures, omissions, and Article 8 Taxonomy references have evidence owners.
- Traceability test: each reported number or claim links to a source system, calculation, reviewer, and final sustainability statement location.
- Judgement test: materiality, value-chain estimates, omitted topics, and changed assumptions have documented rationale and approval.
- Assurance handover: provide the request list, evidence index, unresolved issues, final report draft location, and digital-tagging status.

Sources for this answer:

- [International Standard on Sustainability Assurance 5000 overview](https://www.iaasb.org/focus-areas/understanding-international-standard-sustainability-assurance-5000?ref=sorena.io) - Supports aligning the close-out file with sustainability assurance practice and a framework-neutral assurance standard reference.
- [EFRAG finalization of ESRS IG 1 to 3](https://www.efrag.org/en/news-and-calendar/news/finalization-of-three-efrag-esrs-ig-documents-efrag-ig-1-to-3?ref=sorena.io) - Supports using EFRAG's practical materiality, value-chain, and datapoint guidance as close-out checks for the evidence index.

## Primary sources

- [European Commission FAQ on EU corporate sustainability reporting rules](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Primary support for CSRD assurance scope, assurance opinion coverage, publication with the assurance report, and digital mark-up as an assurance-relevant requirement.
  - Quote: "subject to an assurance requirement"
- [Commission Delegated Regulation (EU) 2023/2772 adopting ESRS](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Primary ESRS source for structuring evidence by material impacts, risks, opportunities, disclosure requirements, datapoints, and qualitative characteristics.
  - Quote: "Disclosure Requirement consists of one or more distinct datapoints"
- [EFRAG finalization of ESRS IG 1 to 3](https://www.efrag.org/en/news-and-calendar/news/finalization-of-three-efrag-esrs-ig-documents-efrag-ig-1-to-3?ref=sorena.io) - Implementation support for materiality assessment, value-chain reporting, and ESRS datapoint inventory work that feeds assurance-ready evidence files.
  - Quote: "These documents are non-authoritative and support implementation"
- [ESRS Set 1 XBRL Taxonomy explanatory note](https://xbrl.efrag.org/downloads/ESRS-Set1-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Supports digital-tagging readiness records that connect ESRS datapoints, narrative context, metrics, and XBRL element review.
  - Quote: "supporting narrative open text"
- [International Standard on Sustainability Assurance 5000 overview](https://www.iaasb.org/focus-areas/understanding-international-standard-sustainability-assurance-5000?ref=sorena.io) - Supports assurance-readiness framing with a sustainability assurance standard that is designed for diverse practitioners and suitable reporting frameworks.
  - Quote: "Compatible with Any Suitable Reporting Framework/Standard"

## Related Topic Guides

- [CSRD and ESRS Compliance Obligations](/artifacts/eu/corporate-sustainability-reporting-directive/compliance.md): Grounded CSRD and ESRS compliance guide covering scope checks, sustainability statements, double materiality, value-chain data, assurance, and digital tagging.
- [CSRD and ESRS FAQ: scope, materiality, assurance, tagging, and value chain](/artifacts/eu/corporate-sustainability-reporting-directive/faq.md): CSRD and ESRS FAQ hub covering company scope, reporting waves, ESRS structure, double materiality, assurance, digital tagging, Taxonomy Article 8, and value chain data.
- [CSRD and ESRS Reporting Checklist](/artifacts/eu/corporate-sustainability-reporting-directive/checklist.md): A practical CSRD and ESRS checklist for confirming reporting scope, sustainability statement content, double materiality, value-chain evidence, assurance readiness, and digital tagging.
- [CSRD and ESRS requirements: scope, reporting, assurance, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/requirements.md): Grounded guide to CSRD and ESRS requirements: who reports, what the sustainability statement must cover, double materiality, value-chain data, assurance, publication, digital tagging, and controls.
- [CSRD and ESRS value-chain data, estimates, proxies, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-data-and-estimation.md): How to handle ESRS value-chain information when supplier or customer data is incomplete: reasonable efforts, estimates, limitations, controls, and assurance evidence.
- [CSRD Applicability Test for EU and Non-EU Company Groups](/artifacts/eu/corporate-sustainability-reporting-directive/applicability-test.md): Check whether CSRD and ESRS reporting may apply by testing undertaking size, listed status, group reporting, non-EU branches or subsidiaries, and phase-in evidence.
- [CSRD Article 40a third-country group reporting FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/third-country-groups.md): FAQ on when CSRD Article 40a applies to third-country groups, which EU subsidiary or branch publishes the report, and what happens with assurance and missing information.
- [CSRD assurance and ESRS digital tagging evidence](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-and-digital-tagging-evidence.md): Evidence checklist for CSRD assurance readiness, ESRS datapoint traceability, and digital tagging preparation under the ESRS XBRL and ESEF reporting framework.
- [CSRD assurance evidence FAQ: what to keep for limited assurance](/artifacts/eu/corporate-sustainability-reporting-directive/faq/assurance-evidence.md): What CSRD and ESRS assurance evidence should support: management-report publication, the assurance report, national assurance procedures, and EU limited assurance milestones.
- [CSRD assurance-ready controls and evidence for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-ready-controls-and-evidence.md): Build CSRD and ESRS evidence around GOV-5 controls, double materiality, IROs, value-chain data, assurance files, and XBRL tagging checks.
- [CSRD data point inventory FAQ for ESRS disclosure readiness](/artifacts/eu/corporate-sustainability-reporting-directive/faq/data-point-inventory.md): How to build an ESRS data point inventory for CSRD reporting: disclosure requirements, materiality filters, evidence ownership, value-chain data, XBRL readiness, and assurance support.
- [CSRD deadlines and ESRS compliance calendar](/artifacts/eu/corporate-sustainability-reporting-directive/deadlines-and-compliance-calendar.md): A grounded CSRD and ESRS calendar covering the original reporting waves, enacted postponement caveats, publication duties, assurance, and digital reporting workstreams.
- [CSRD digital tagging and XBRL readiness FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/digital-tagging-xbrl.md): What CSRD teams should do now about XHTML, Inline XBRL, ESRS taxonomy materials, tagging controls, and limits before final digital taxonomy rules apply.
- [CSRD Double Materiality Interview Question Bank for ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-interview-question-bank.md): Interview prompts for ESRS double materiality work: context, affected stakeholders, value chain IROs, impact materiality, financial materiality, thresholds, and evidence.
- [CSRD double materiality method under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-method.md): A grounded method for ESRS double materiality assessment: impact materiality, financial materiality, value-chain coverage, thresholds, evidence, and documentation.
- [CSRD double materiality scoring: IRO assessment and ESRS data points](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-scoring.md): A grounded scoring guide for CSRD and ESRS double materiality: impact materiality, financial materiality, thresholds, evidence, governance, and disclosure mapping.
- [CSRD Double Materiality Workflow for ESRS Assessment](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-workflow.md): A CSRD and ESRS workflow for running a double materiality assessment, from value-chain scoping and stakeholder inputs to IRO scoring, governance approval, and audit trail evidence.
- [CSRD omnibus stop-the-clock status: enacted delay vs proposed scope changes](/artifacts/eu/corporate-sustainability-reporting-directive/faq/omnibus-stop-the-clock-status.md): FAQ on the CSRD stop-the-clock directive, the separate Omnibus proposal, and how reporting teams should treat enacted and proposed changes.
- [CSRD penalties and fines: Member State enforcement, controls, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/penalties-and-fines.md): A conservative guide to CSRD penalty exposure: why fines depend on Member State implementation, which reporting failures create risk, and what evidence teams should keep.
- [CSRD reporting waves and Omnibus status](/artifacts/eu/corporate-sustainability-reporting-directive/reporting-waves-and-omnibus-status.md): Track what is enacted, postponed, final, or still in the Omnibus process for CSRD reporting waves, ESRS reporting, and Stop-the-Clock changes.
- [CSRD reporting waves FAQ: who reports first and what changed](/artifacts/eu/corporate-sustainability-reporting-directive/faq/reporting-waves.md): FAQ on original CSRD reporting waves, stop-the-clock caveats, listed SME opt-out, third-country reporting, and why local transposition law still matters.
- [CSRD scope and phasing by company type](/artifacts/eu/corporate-sustainability-reporting-directive/scope-and-phasing-by-company-type.md): Map CSRD reporting scope by company category, original Article 5 wave, listed SME opt-out, third-country group rules, and stop-the-clock caveats.
- [CSRD topical ESRS scoping: what must be reported?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/topical-esrs-scoping.md): FAQ on CSRD topical ESRS scoping: ESRS 2, double materiality, topical disclosure requirements, omitted topics, climate, and Appendix B datapoints.
- [CSRD value chain data and estimation methodology under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-estimates.md): How ESRS lets CSRD reporters use sector averages, proxies, and other estimates when direct value-chain data is not available after reasonable effort.
- [CSRD vs CSDDD: Reporting vs Due Diligence](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-csddd.md): Compare CSRD sustainability reporting with CSDDD human rights and environmental due diligence, including scope, evidence, assurance, penalties, and overlap.
- [CSRD vs EU Taxonomy Article 8](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-taxonomy-alignment.md): Compare CSRD and ESRS sustainability reporting with EU Taxonomy Article 8 KPI disclosures, including scope, evidence, tagging, and reuse limits.
- [CSRD vs GRI: ESRS Interoperability](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-gri.md): Compare CSRD/ESRS reporting with GRI-based reporting using grounded ESRS interoperability, materiality, value-chain, and disclosure-reuse rules.
- [CSRD vs IFRS S1 and S2 Comparison](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-ifrs-s1-and-s2.md): Compare CSRD and ESRS with IFRS S1 and S2 across scope, materiality, disclosures, value chain reporting, assurance, digital tagging, and interoperability.
- [CSRD vs SEC Climate Disclosure Rule](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sec-climate-disclosure-rule.md): Grounded comparison notes for CSRD and the SEC climate disclosure rule, focused on CSRD and ESRS duties and conservative limits where SEC facts are not sourced.
- [CSRD vs SFDR: ESRS and Financial Disclosures](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sfdr.md): Compare CSRD/ESRS corporate sustainability reporting with SFDR financial-market disclosures, including scope, materiality, PAI data, assurance, tagging, and reuse limits.
- [CSRD XBRL Tagging Checklist for ESRS and Article 8 Readiness](/artifacts/eu/corporate-sustainability-reporting-directive/xbrl-tagging-checklist.md): A grounded CSRD XBRL tagging readiness checklist for XHTML, Inline XBRL, ESRS taxonomy mapping, Article 8 taxonomy mapping, ESEF validation, and source-controlled review.
- [ESRS 1 and ESRS 2 structure under CSRD](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-1-and-esrs-2-structure.md): A grounded explanation of how ESRS 1 sets the reporting architecture and how ESRS 2 provides the mandatory general disclosures for CSRD sustainability statements.
- [ESRS data point inventory workflow for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-data-point-inventory-workflow.md): Build an ESRS data point inventory that links disclosure requirements, materiality outcomes, evidence owners, XBRL tagging readiness, and assurance controls.
- [ESRS structure and data model for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-structure-and-data-model.md): Map ESRS architecture, disclosure requirements, datapoints, materiality, XBRL taxonomy, Article 8 tagging, and report data ownership for CSRD reporting.
- [FAQ: CSRD double materiality scoring — thresholds, weighting, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/faq/double-materiality-scoring.md): How to score CSRD double materiality under ESRS without invented thresholds: impact materiality, financial materiality, evidence, and documentation.
- [FAQ: CSRD value chain estimates — methods and proportionality under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/value-chain-estimates.md): When ESRS permits value chain estimates, what to disclose about assumptions, accuracy, limits, and improvement plans.
- [How do ESRS 1 and ESRS 2 structure CSRD reporting?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/esrs-1-and-2-structure.md): FAQ explaining how ESRS 1 general requirements and ESRS 2 general disclosures fit into CSRD reporting, materiality, and topical ESRS disclosures.
- [LSME and VSME under EU CSRD: what SMEs should know](/artifacts/eu/corporate-sustainability-reporting-directive/faq/lsme-and-vsme.md): FAQ on LSME and VSME under the EU CSRD: listed SME reporting, the temporary opt-out, voluntary SME reporting, and value-chain requests.
- [Taxonomy Article 8 KPIs for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/taxonomy-article-8-kpis.md): Grounded guide to Article 8 Taxonomy KPI disclosures in CSRD sustainability statements, including KPI templates, ESRS links, XBRL readiness, and evidence controls.
- [Taxonomy Article 8 KPIs under CSRD and ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/taxonomy-article-8-kpis.md): FAQ explaining how EU Taxonomy Article 8 KPI disclosures relate to CSRD, ESRS, and the Article 8 XBRL taxonomy.


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