+Article 36a Regulatory arrangements between Member States as regards the assurance of sustainability reporting

Article 36a Regulatory arrangements between Member States as regards the assurance of sustainability reporting

Article 36a

Regulatory arrangements between Member States as regards the assurance of sustainability reporting

The requirements of Articles 34 and 36 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