about whether sustainability reporting, for selected KPIs or as a whole,is free from material misstatement, whether due to fraud... will include assessing the existence of of gaps between disclosure and sustainability reporting frameworks, assessing materiality...
about whether sustainability reporting, for selected KPIs or as a whole,is free from material misstatement, whether due to fraud... will include assessing the existence of of gaps between disclosure and sustainability reporting frameworks, assessing materiality...