EUROPEAN UNION ACCOUNTANTS PREPARE FOR SUSTAINABILITY REPORTING. COULD THEY GAIN A GLOBAL EDGE?
August 3rd, 2024
The launch of European Sustainably Reporting Standards (ESRS), guiding mandatory European Union (EU) sustainability reports, coming progressively into mandatory force across the EU from 2025 (1), is pushing EU auditors to expand their skill sets.
They are already having to audit comprehensive EU sustainability reports for major companies, focused on double materiality concerns of a company’s impact on the environment and society as well as its financial exposure to such social and environmental trends.
Given the EU is the first significant jurisdiction to ...
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