Yes, sustainability information published under the CSRD, including the emissions inventory, must be verified by an independent third party: in France, a statutory auditor or an accredited independent third-party body. This is limited assurance, as the Omnibus I Directive, published in February 2026, removed the planned progression to reasonable assurance. Allow €10,000 to €30,000 excl. VAT per year for this verification in a mid-cap company. Producing the data remains the responsibility of the company and its climate consultancy, with the auditor subsequently verifying them.
Read the source article: ESRS E1 GHG inventory requirements: CSRD after Omnibus