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Questions and Answers
What is the primary scope expansion required under CSRD for assurance engagements?
What is the primary scope expansion required under CSRD for assurance engagements?
- Audit of sustainability disclosures
- Compliance with ESRS standards and sustainability reporting (correct)
- Verification of ESG metrics
- Validation of electronic tags
What is the purpose of ISSA 5000?
What is the purpose of ISSA 5000?
- To regulate professional accountant and non-accountant assurance practitioners
- To provide guidance on ESG assurance engagements (correct)
- To set up a standard for sustainability disclosure
- To establish a framework for sustainability reporting
What is the primary purpose of the EU Taxonomy under Article 8 of Regulation 2020/852?
What is the primary purpose of the EU Taxonomy under Article 8 of Regulation 2020/852?
- To provide a framework for sustainability reporting
- To regulate sustainability disclosures (correct)
- To establish a standard for ESG metrics
- To verify compliance with ESRS standards
What is the primary benefit of the CSRD assurance trajectory?
What is the primary benefit of the CSRD assurance trajectory?
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What is the main difference between ISSA 5000 and other sustainability assurance standards?
What is the main difference between ISSA 5000 and other sustainability assurance standards?
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What is the primary role of the company in the CSRD assurance process?
What is the primary role of the company in the CSRD assurance process?
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What is the primary purpose of ESRS standards?
What is the primary purpose of ESRS standards?
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What is the primary benefit of the ISSA 5000 standard?
What is the primary benefit of the ISSA 5000 standard?
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What is the primary focus of CSRD assurance?
What is the primary focus of CSRD assurance?
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What is the purpose of the CSRD assurance trajectory by October 2028?
What is the purpose of the CSRD assurance trajectory by October 2028?
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