The outcome of the sustainability assurance engagement is set out in a written assurance report prepared under the Commission's adopted assurance standards or, pending them, national standards. It identifies the entity and the annual or consolidated sustainability reporting with its date and period and the sustainability reporting framework applied; describes the scope and the assurance standards applied; and includes the limited assurance opinion required by Article 34(1) of the Accounting Directive. Joint engagements produce a joint report or separate paragraphs with the reasons for disagreement; the report is signed and dated by the auditor carrying out the assurance (at least one for each firm), subject to the same personal security exception; Member States may allow it to form a separate section of the audit report where the same auditor performs both; and the report on consolidated sustainability reporting meets the same requirements.
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.