(Under forberedelse) Delegert kommisjonsforordning (EU) …/… om utfylling av europaparlaments- og rådsdirektiv 2006/43/EF med hensyn til standarder for begrenset sikkerhet i forbindelse med bærekraftsrapportering
Revisjonsdirektivet: standarder for begrenset sikkerhet i bærekraftsrapportering
(In preparation) Commission Delegated Regulation (EU) …/… supplementing Directive 2006/43/EC of the European Parliament and of the Council as regards lmited assurance standards for sustainability reporting
Notat om planlagt forordning lagt fram av Kommisjonen 12.11.2026 med tilbakemeldingsfrist 18.1.2027
Bakgrunn
Corporate sustainability reporting – limited assurance standards
The adoption of limited assurance standards is a key part of the regulatory framework for sustainability reporting.
Under the amended Audit Directive, these standards set out common procedures for statutory auditors and independent assurance services providers when assessing companies’ sustainability reporting.
Harmonised standards are necessary to avoid different national practices and ensure credibility and consistency throughout the single market.
Call for evidence
Feedback period: 12 November 2026 - 18 January 2027
Call for evidence - Ares(2026)10574624