How Sustainability Leaders Can Ensure Audit & Assurance Readiness
3BL Media
MAY 14, 2024
Limited assurance primarily includes analytical procedures and inquiries. For Scopes 1 and 2, limited assurance will be required beginning in 2026, then reasonable assurance beginning in 2030. The European Commission will adopt assurance standards for limited assurance no later than October 1, 2026 by means of delegated acts.
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