The EACB has highlighted the following issues in draft guidelines on limited assurance on sustainability reporting:
• ISAE 3000 (Rev.) is not referenced as the prior standard for sustainability report assurance.
• Clarification is needed on handling the sustainability report, including annexes required for the assurance opinion.
• It should be clarified that the verification of the information in accordance with Article 8 is also risk-oriented.
• It should be specified that auditors can submit a digital assurance report with a corresponding electronic signature.