“Requirements document” on digital signature and XBRL – open for comments until July 7
The recently amended Article 33 of Directive 2013/34/EU requires that the members of the administrative, management and supervisory bodies of an undertaking have the collective responsibility for ensuring that both the financial and sustainability reportings comply to the digitalisation requirements laid down in Delegated Regulation (EU) 2019/815 (ESEF). Auditors also need to opine on the […]
