Key sustainability partner designation

What is the requirement, in plain English?

Where an audit firm carries out the assurance of sustainability reporting it must name at least one key sustainability partner. That person must meet the Directive's qualification conditions and be approved as a approved statutory auditor in that Member State, and the firm must give the partner enough resources and suitably competent staff.

What evidence does a regulator or an auditor ask for?

The engagement file naming the key sustainability partner, that person's approval and qualifications, and the resourcing record for the engagement.

Which dates matter?

• Transposition of Articles 1, 2 and 3: 19 March 2027

The transposition deadline for Articles 1 to 3 of the amending directive is 19 March 2027 (Article 5). For Article 4 it is 26 July 2028, applied from 26 July 2029.

What does it cross-reference?

• Article 1(3) of this amending Directive

How do I check a draft against this provision?

Paste your draft into the reading. The reading returns, per provision, whether a phrase specific to this requirement appears in your own words, quoted, with the article cited here. Where a line reaches nothing it reads no mapping identified.

Not legal advice; does not certify. Every field on this page carries its own source pointer, and the record is replayed by the pages, the check and the export from one reviewed record.