# CSRD Assurance Readiness Pack > Prepare and validate a CSRD / ESRS limited-assurance readiness pack: engagement readiness checklist, DMA IG-1 evidence pack, value-chain IG-2 evidence pack, IG-3 datapoint evidence index, gap-analysis log, management assertions, walk-through scripts, and issue-resolution evidence for ISAE 3000 (Revised) and ISSA 5000-style fieldwork. Tags: CSRD, ESRS, Assurance, ISAE 3000, ISSA 5000, EFRAG, IG-1, IG-2, IG-3, Sustainability Reporting, GRC, ESG ## Example Prompts - Build our CSRD limited-assurance readiness pack before fieldwork, including checklist, evidence index, management assertions, gap log, and walkthrough scripts - Validate our IG-3 datapoint evidence index and tell us which datapoints lack source documents or reviewer sign-off - Create a DMA process evidence pack for the assurance provider from our stakeholder log, scoring worksheet, IRO register, and board minutes - Turn our value-chain map into an IG-2 evidence pack with limitations, proxy methods, coverage gaps, owners, and remediation deadlines - Draft management assertions for completeness, accuracy, ESRS preparation principles, and EU Taxonomy Article 8 KPIs URL: https://rakenne.app/skills/csrd-assurance-readiness-pack/index.md Try this skill: https://rakenne.app/a/?skill=csrd-assurance-readiness-pack ## Overview Prepare and validate a CSRD / ESRS limited-assurance readiness pack: engagement readiness checklist, DMA IG-1 evidence pack, value-chain IG-2 evidence pack, IG-3 datapoint evidence index, gap-analysis log, management assertions, walk-through scripts, and issue-resolution evidence for ISAE 3000 (Revised) and ISSA 5000-style fieldwork. ## What It Covers - Pre-fieldwork readiness checks for entity-level controls, sustainability reporting controls, IT controls, PBC logistics, and management representation ownership. - DMA process evidence for EFRAG IG-1: scope, stakeholder engagement, scoring, challenge, governance approval, and IRO / material-topic traceability. - Value-chain evidence for EFRAG IG-2: upstream, own operations, downstream, estimates, limitations, proportionality rationale, and coverage remediation. - Datapoint-level evidence indexing for EFRAG IG-3, including source documents, systems, owners, reviewers, assertion coverage, and gap links. - Management assertions, walkthrough scripts, and issue-resolution evidence that help the reporting team prepare without implying an assurance opinion. ## Example Conversation > **You:** We have our FY2025 CSRD draft, DMA files, datapoint index, and a messy evidence folder. Our assurance provider starts ISAE 3000 walkthroughs in four weeks. Can you build the readiness pack? > > **Agent:** I will first reconcile `program/entity-profile.md`, `material-topics.md`, `iro-register.csv`, `value-chain-map.md`, `governance-log.md`, `datapoint-index.csv`, and `evidence-index.md`. Then I will produce the engagement readiness checklist, DMA IG-1 evidence pack, value-chain IG-2 evidence pack, datapoint evidence index, gap log, management assertions, walkthrough scripts, and issue-resolution file. Missing support will become `[PENDING: owner/source]` entries with remediation deadlines. > > **You:** The datapoint index has source workbooks for most rows, but some social metrics still lack reviewer sign-off. > > **Agent:** I will mark those datapoints as evidence gaps rather than treating them as complete. The datapoint evidence index will keep the source workbook reference, add missing reviewer sign-off as a gap, map the affected assertion, and create issue-log rows with owners, target evidence, and close-out reviewers. ## Sample Output Excerpt The excerpt below illustrates the traceable, auditor-facing style of the readiness pack. --- ### Datapoint-Level Evidence Index | Datapoint ID | DR code | Source document | Source system | Owner | Reviewer sign-off | Assertions | Gap ID | | --- | --- | --- | --- | --- | --- | --- | --- | | E1-6_01 | E1-6 | `evidence/ghg/FY2025-ghg-inventory.xlsx` | EHS / GHG workbook | Sustainability Controller | 2026-07-02, Group Controller | Completeness, accuracy, classification | Closed | | S1-6_04 | S1-6 | `evidence/hr/FY2025-workforce-extract.csv` | HRIS | HR Analytics Lead | [PENDING: reviewer/date] | Completeness, cut-off, presentation | GAP-014 | | TAX-CAPEX-02 | Article 8 CapEx KPI | `evidence/taxonomy/capex-alignment-workpaper.xlsx` | ERP / Taxonomy workbook | Finance Transformation | 2026-07-05, Taxonomy Lead | Accuracy, classification, presentation | Closed | ### GAP-014 — Missing S1-6 Reviewer Sign-Off | Field | Detail | | --- | --- | | Affected area | ESRS S1-6 workforce headcount datapoint | | Gap type | Missing operating evidence | | Risk rating | Medium | | Owner | HR Analytics Lead | | Remediation action | Obtain reviewer sign-off on the frozen FY2025 HRIS extract and reconcile it to the S1 workforce table. | | Deadline | 2026-07-18 | | Target evidence | Signed review note and reconciliation workbook in `evidence/hr/` | | Close-out reviewer | Group Controller | ## Extension Tools **`validate_csrd_assurance_readiness_pack`** validates Markdown, CSV-style text, or plain text readiness artifacts. It supports: - `full_pack` — checks all eight readiness-pack deliverables and regulatory anchors. - `readiness_checklist` — checks entity-level controls, sustainability reporting controls, IT controls, ownership, sign-off, and fieldwork logistics. - `dma_evidence_pack` — checks IG-1 process evidence, stakeholder engagement, scoring, governance approval, and IRO / material-topic cross-references. - `value_chain_pack` — checks IG-2 upstream, own-operations, downstream, limitations, estimates, and remediation tracking. - `datapoint_evidence_index` — checks IG-3 datapoint IDs, XBRL tags, sources, owners, reviewer sign-off, assertions, and gap links. - `gap_log`, `management_assertions`, `walkthrough_scripts`, and `issue_log` — check the corresponding remediation, assertion, walkthrough, and resolution evidence sections. The tool returns PASS, PASS WITH WARNINGS, or INCOMPLETE, with missing items listed for remediation. It does not provide an assurance conclusion. ## Getting Started Start from a `csrd-esrs-program` workspace after the DMA, ESRS 2, and relevant topical ESRS workpapers exist. Upload or complete the shared `program/` assets, draft sustainability statement, datapoint index, evidence index, governance records, source workbooks, and EU Taxonomy Article 8 workpapers if applicable. Ask for the full readiness pack or a focused sub-deliverable such as the DMA evidence pack, value-chain evidence pack, datapoint evidence index, management assertions, or walkthrough scripts. --- Back to [Skill Library](https://rakenne.app/skills/index.md)