+Article 25b Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting

Article 25b Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting

Article 25b

Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting

The requirements in Articles 21 to 24a as regards the statutory audit of financial statements shall apply mutatis mutandis to the assurance of sustainability reporting.

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards