10 Questions
What is the primary scope expansion required under CSRD for assurance engagements?
Compliance with ESRS standards and sustainability reporting
What is the purpose of ISSA 5000?
To provide guidance on ESG assurance engagements
What is the primary purpose of the EU Taxonomy under Article 8 of Regulation 2020/852?
To regulate sustainability disclosures
What is the primary benefit of the CSRD assurance trajectory?
Increased transparency in sustainability reporting
What is the main difference between ISSA 5000 and other sustainability assurance standards?
ISSA 5000 is profession-agnostic
What is the primary role of the company in the CSRD assurance process?
To identify and report sustainability information
What is the primary purpose of ESRS standards?
To provide guidance on sustainability reporting
What is the primary benefit of the ISSA 5000 standard?
Increased transparency in sustainability assurance
What is the primary focus of CSRD assurance?
Sustainability reporting and ESRS standards compliance
What is the purpose of the CSRD assurance trajectory by October 2028?
To expand the scope of assurance engagements
Understand the classification of companies under the CSRD (Corporate Sustainability Reporting Directive) timeline. Learn about the criteria for large enterprises, SMEs, and subsidiaries.
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