+Article 8 3.

Article 8 3.

In order for the statutory auditor to also be approved to carry out the assurance of sustainability reporting, the test of theoretical knowledge referred to in paragraph 1 shall also cover at least the following subjects:

(a) 

legal requirements and standards relating to the preparation of annual and consolidated sustainability reporting;

(b) 

sustainability analysis;

(c) 

due diligence processes with regard to sustainability matters;

(d) 

legal requirements and assurance standards for the sustainability reporting referred to in Article 26a.

1. Panoramica

,

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard