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Which principles are essential for incorporating information by reference in the sustainability statement?
Correct Answer: A,C,D
Incorporation by reference in sustainability statements under ESRS must adhere to specific principles to ensure transparency, accessibility, and alignment with financial and regulatory reporting. The key principles are: * (A) The referenced information must be clearly identified in the original document. * ESRS mandates that referenced disclosures must beexplicitly identifiedin the original document to prevent ambiguity and ensure clear linkage to the sustainability statement. * (C) It must comply with digitalization requirements. * The referenced data must meetthe same technical digitalization standardsas the sustainability statement to ensure consistency and usability across digital platforms. * (D) It must meet the same level of assurance as the sustainability statement. * Any information incorporated by reference must be subject to at least thesame level of assurance as the sustainability statement itself, ensuring reliability and accuracy. * (B) It can be published later than the management report. * ESRSdoes not allowreferenced information to be published after the management report. It must be available at the same time or earlier to maintain the coherence of disclosures. * Commission Delegated Regulation (EU) 2023/2772, ESRS 1, Section 9.1- Defines the principles of incorporation by reference. * EFRAG Compilation Explanations (January - July 2024)- Provides guidance on referenced information's role in digital and assurance compliance. Incorrect Option:Official References:Thus, the correct answers areA, C, and D.
