Emtract Ingest
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Assurance engagement at a public-interest entity
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Key
Name (English)
Name (German)
Data type
string
boolean
date
integer
decimal
Matching type
deterministic
scoring_context
Status
Proposed
Active
Deprecated
Default unit
Description (English)
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.
Description (German)
Der Prüfer führt die Prüfung der Nachhaltigkeitsberichterstattung bei einer Gesellschaft von öffentlichem Interesse durch. Daran hängen die Verbote des § 271d und die Meldepflicht des § 271e.
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Emtract Ingest