Statutory auditors and audit firms perform sustainability assurance under the assurance standards the Commission adopts by delegated act (limited assurance standards covering planning, risk consideration and response and the conclusions to be expressed, due by 1 July 2027), and until then under national assurance standards, procedures or requirements that Member States communicate to the Commission three months before they take effect.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.