What Directive (EU) 2022/2464 Article 3: Amendments to Directive 2006/43/EC regarding assurance of sustainability reporting requires
This article mandates that corporate sustainability reporting must undergo an assurance engagement by a statutory auditor or an accredited independent provider, following specific EU-adopted assurance standards, and resulting in a formal assurance report.
Pillar: Sustainability & ESG · Authority: European Parliament and Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32022L2464
SHA-256 integrity: 2309bae0bea74cac104236651b3b0b6b834c22404757178ad4159c4de3010b98
Primary Citations — 7 traced to source
- Article 3 (amending Article 25a(1) of Directive 2006/43/EC): The statutory auditor or audit firm carrying out the statutory audit of the financial statements shall also carry out the assurance of sustainability reporting.
- Article 3 (amending Article 25a(3) of Directive 2006/43/EC): Where an audit firm carries out the assurance of sustainability reporting, it shall designate at least one key sustainability partner.
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