What This Covers
The interim body develops sustainability-disclosure standards and assurance, ethics and independence standards for mandatory climate assurance. Membership includes regulatory, professional and industry perspectives.
How to Use This Guidance
Committee work supports framework development. For reporting or assurance, check final published requirements and commencement arrangements. A consultation draft should not be presented as an already binding standard.
Official Source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the Official Source ↗