The CSRD: An exploratory analysis of the impact on sustainability assurance at Dutch listed companies

This article discusses how the CSRD impacts sustainability assurance at Dutch AEX-, AMX- and AScX-listed companies. Based on a content analysis of sustainability assurance reports before and after the introduction of the CSRD (2023 and 2024), exploratory insights are provided in the developments in the assurance market, the characteristics of the assurance engagement, and the auditors’ communication of the results of the sustainability assurance engagements. The analysis shows that the CSRD not only increased, as expected, the number of companies obtaining assurance, but also improved the consistency of audit firms’ communication about assurance results.