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CEAOB: Konsultation zum Entwurf unverbindlicher Leitlinien zur Erlangung begrenzter Prüfungssicherheit in Bezug auf die Nachhaltigkeitsberichterstattung

Ziel dieser unverbindlichen Leitlinien ist somit ein gemeinsames Verständnis der Eckpunkte für die Prüfung von Nachhaltigkeitsinformationen zur Erlangung begrenzter Prüfungssicherheit. Nationale Vorgaben haben allerdings weiterhin Vorrang.

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