Emtract Ingest
Overview
- Key
- rolle_pruefer_nachhaltigkeitsberichterstattung
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Regulation-specific Das Merkmal beschreibt eine Rolle in einem einzelnen Prüfungsregime; ein allgemeines Rollenmerkmal wäre zu unscharf.
- Description
- The company is a certified public accountant or a firm of certified public accountants and provides assurance services on sustainability reporting, either as the statutory auditor or as a separate assurance provider under section 268(3).
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| UGB (sustainability reporting) | Assurance providers for sustainability reporting | Acting as assurance provider for sustainability reporting |
| UGB (sustainability reporting) | Assurance providers for sustainability reporting at public-interest entities | Acting as assurance provider for sustainability reporting |