Emtract Ingest
Overview
- Key
- pruefauftrag_bei_unternehmen_von_oeffentlichem_interesse
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Regulation-specific Die Kombination aus Prüferrolle und Mandantenstatus ist für das Prüfungsrecht spezifisch.
- Description
- The assurance provider carries out the assurance engagement on the sustainability reporting of a public-interest entity. The prohibitions of section 271d and the reporting duty of section 271e depend on this.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| UGB (sustainability reporting) | Assurance providers for sustainability reporting at public-interest entities | Assurance engagement at a public-interest entity |