“Trust, but verify.” That age-old auditor’s motto will soon take center stage in the world of corporate sustainability reporting. Starting in 2025, companies in the scope of the European Union’s (EU) Corporate Sustainability Reporting Directive(CSRD), will need to not only disclose information on what they see as the risks and opportunities arising from social and environmental issues, and on the impact of their activities on people and the environment; they will also need to have that information assured by an independent third-party.
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