Requirement · RPT-08

Prepare the sustainability assurance opinion in full respect of the obligation not to seek excess value-chain information from undertakings with 1000 or fewer employees

Addressee Statutory auditors and assurance providers verifying sustainability reportingAct COM(2025) 81, 2025/0045 (COD)Article Art. 2(11), inserting Art. 34(2a) of Directive 2013/34/EUClass Businesses

What changes

Statutory auditors and assurance providers gain a new constraint on how they must frame their limited-assurance opinion.

The rule

New — no predecessor

Obligation

Prepare the sustainability assurance opinion in full respect of the obligation not to seek excess value-chain information from undertakings with 1000 or fewer employees

Who is affected

Addressee

Statutory auditors and assurance providers verifying sustainability reporting

Class

Businesses

Sectors

No sector named — applies by size or activity

Applies

Once transposed by Member States (transposition due within 12 months of this Directive's entry into force)

Burden drivers

D2 — 1 of 7 marks fire on this provision.

Binds statutory auditors and assurance providers, not the reporting company itself.

Source text

Verbatim

Member States shall ensure that the opinion referred to in paragraph 1, second subparagraph, point (aa), is prepared in full respect of the obligation on undertakings not to seek to obtain from undertakings in their value chain which, on their balance sheet dates, do not exceed the average number of 1000 employees during the financial year any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca, except for additional sustainability information that is commonly shared between undertakings in the sector concerned.

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Settled later in secondary legislation. Depends on the voluntary reporting standard the Commission is due to adopt under Art. 29ca.