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CSRD Timeline: Company Classification

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Questions and Answers

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?

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?

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?

Increased transparency in sustainability reporting Signup and view all the answers

What is the main difference between ISSA 5000 and other sustainability assurance standards?

ISSA 5000 is profession-agnostic Signup and view all the answers

What is the primary role of the company in the CSRD assurance process?

To identify and report sustainability information Signup and view all the answers

What is the primary purpose of ESRS standards?

To provide guidance on sustainability reporting Signup and view all the answers

What is the primary benefit of the ISSA 5000 standard?

Increased transparency in sustainability assurance Signup and view all the answers

What is the primary focus of CSRD assurance?

Sustainability reporting and ESRS standards compliance Signup and view all the answers

What is the purpose of the CSRD assurance trajectory by October 2028?

To expand the scope of assurance engagements Signup and view all the answers