The audited entity's shareholders or members in general meeting appoint the auditor or firm, for the audit and for sustainability assurance alike, or under national alternatives designed to secure independence from executive management. Any contractual clause restricting the general meeting's choice to categories or lists of auditors is prohibited and void. Shareholders or members of large undertakings subject to sustainability reporting (other than listed issuers) holding more than 5 percent of votes or capital may table a resolution requiring an accredited third party outside the auditor's firm or network to report on certain elements of the sustainability reporting to the general meeting.
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.