EU CSRD Listed-Issuer Overlay

Regulatory overlay covering 4 audit procedures with statute and standard citations.
Procedures
4
Registrant types
all
Standard refs
0
Catalog version
0.14

Procedures

  1. ESEF (European Single Electronic Format) tagging auditeu_csrd_proc_esef_tagging

  2. ESMA enforcement priorities considerationeu_csrd_proc_esma_priorities

  3. Audit committee communication per EU Statutory Audit Regulationeu_csrd_proc_audit_committee_comm

  4. Link financial-statement audit to CSRD sustainability assuranceeu_csrd_proc_sustainability_assurance_link

Procedures specific to EU-regulated-market listed issuers under CSRD.