Emtract Ingest
Overview
- Key
- sustainability_assurance_provider
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- CSRD
- Generalisability
- Regulation-specific Die Tätigkeit ist so eng auf die Prüfung der Nachhaltigkeitsberichterstattung zugeschnitten, dass sie außerhalb dieses Regelungsbereichs nicht abgefragt wird.
- Description
- The company is a statutory auditor or an audit firm approved to carry out, and actually carrying out, the assurance of sustainability reporting.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| CSRD | Statutory auditors and audit firms carrying out assurance of sustainability reporting | Carries out assurance of sustainability reporting |