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+Article 28a 2. |
Article 28a 2.The assurance report on sustainability reporting shall be in writing and shall:
(a)
identify the entity whose annual or consolidated sustainability reporting is the subject of the assurance engagement; specify the annual or consolidated sustainability reporting and the date and period it covers; and identify the sustainability reporting framework that has been applied in its preparation;
(b)
include a description of the scope of the assurance of sustainability reporting which shall, as a minimum, identify the assurance standards in accordance with which the assurance of sustainability reporting was conducted;
(c)
include the opinion referred to in point (aa) of the second subparagraph of Article 34(1) of Directive 2013/34/EU. 1. Prezentare generală
1.1 Referințe1.2 Cerințe identificate1.3 Standarde asociate2. Cerințe identificate
3. Standarde asociate
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