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• Publication by Prof Velte included in IDW Practice Note 4/2023 on the internal control system (ICS)

Publication by Prof Velte included in IDW Practice Note 4/2023 on the internal control system (ICS)

2024-02-22

In the new IDW Practice Note: Design and audit of the internal control system for the preparation of a sustainability report in compliance with IDW PS 982 (IDW Practice Note 4/2023), an overview of the content components of the sustainability report in accordance with the CSRD was created in Appendix 1, which is based on the article by Prof. Velte and Prof. Stawinoga, Audit of sustainability reports in accordance with the Corporate Sustainability Reporting Directive (CSRD), WPg 2022, p. 1072