CSRD and sustainability auditors: what lessons can be learned from companies' first moves?
>The CSRD provides for a mandatory audit of the sustainability report - The CSRD provides for the audit of the sustainability report, including reporting on the taxonomy, based on limited assurance (CSRD of 14 December 2022, 60). The NFRD did not require any verification of non-financial information by an independent auditor, whilst leaving this possibility to the EU member states. France, for example, opted for limited assurance for the DPEF (Declaration of Extra-Fin...
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