+Artikel 26a Standards für die Bestätigung der Nachhaltigkeitsberichterstattung
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Artikel 26a Standards für die Bestätigung der Nachhaltigkeitsberichterstattung

1. Übersicht

,
Article 26a 1.
Member States shall require statutory auditors and audit firms to carry out the assurance of sustainability reporting in compliance with the assurance standards adopted by the Commission in accordance with paragraph 3.
Article 26a 2.
Member States may apply national assurance standards, procedures or requirements as long as the Commission has not adopted an assurance standard covering the same subject matter.

Member States shall communicate the national assurance standards, procedures or requirements to the Commission at least three months before their entry into force.
Article 26a 3.
The Commission shall, no later than 1 July 2027, adopt delegated acts in accordance with Article 48a in order to supplement this Directive in order to provide for limited assurance standards setting out the procedures that the auditor(s) and the audit firm(s) shall perform in order to draw his, her or its conclusions on the assurance of sustainability reporting, including engagement planning, risk consideration and response to risks and type of conclusions to be included in the assurance report on sustainability reporting, or, where relevant, in the audit report.

The Commission shall adopt the limited assurance standards referred to in the first subparagraph, ensuring that the standards:

(a) 

have been developed with proper due process, public oversight and transparency;

(b) 

contribute a high level of credibility and quality to the annual or consolidated sustainability reporting; and

(c) 

are conducive to the Union public good.

1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards