Sustainability Reporting in capital markets: A Black Box?
Einde inhoudsopgave
Sustainability Reporting in capital markets: A Black Box? (ZIFO nr. 30) 2022/1.2.2.2:1.2.2.2 The International Standard on Assurance Engagements 3000
Sustainability Reporting in capital markets: A Black Box? (ZIFO nr. 30) 2022/1.2.2.2
1.2.2.2 The International Standard on Assurance Engagements 3000
Documentgegevens:
A. Duarte Correia, datum 20-11-2019
- Datum
20-11-2019
- Auteur
A. Duarte Correia
- JCDI
JCDI:ADS169205:1
- Vakgebied(en)
Financieel recht / Bank- en effectenrecht
Ondernemingsrecht / Jaarrekeningenrecht
Toon alle voetnoten
Voetnoten
Voetnoten
The IFAC is the body responsible for issuing international accounting and auditing standards for the accounting profession.
See, GRI “The External Assurance of Sustainability Reports”, 2013. Available at: https://www.globalreporting.org/resourcelibrary/GRI-Assurance.pdf pp. 12.
Deze functie is alleen te gebruiken als je bent ingelogd.
The International Standard on Assurance Engagements (ISAE) 3000 is an assurance standard developed by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC).1 It was developed in 2003 and it is designed to guide companies providing assurance on their sustainability reports. The ISAE based assurance can only be issued by a professional accountant given the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants requirement.2