Corporate sustainability reporting
This paper summarizes the analysis of the differences in views expressed between CEAOB Guidelines on ESEF (issued on 28 November 2019) and Accountancy Europe Briefing Paper on ESEF (issued on 19 December 2019 “independent assurance on ESEF”).
A new challenge is being addressed worldwide, due to the COVID-19 pandemic. Given the new conditions, significant changes are expected in all areas of business, including audit and accounting. To facilitate all stakeholders, the HAASOB has created on its official website, a Useful Links section regarding audit and accounting issues arising as a consequence of the[…]