+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. Vue d’ensemble

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1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes