What Directive (EU) 2022/2464 as regards corporate sustainability reporting - Article 9: Limited Assurance Requirements requires
This article mandates that a statutory auditor or audit firm must express an opinion based on a limited assurance engagement regarding the compliance of an undertaking's sustainability reporting with Union standards and requirements.
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
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Primary Citations — 6 traced to source
- Article 9(1): Member States shall require that the statutory auditor or audit firm of the undertaking expresses an opinion based on a limited assurance engagement on the undertaking's sustainability reporting.
- Article 9(2): The opinion shall assess compliance of the sustainability reporting with the requirements of this Directive, including compliance with the European sustainability reporting standards.
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