key sustainability partner(s)
Defined in Article 2, Directive 2006/43/EC
Definitions over time (1)
-
For the purpose of this Directive, the following definitions shall apply:
‘key sustainability partner(s)’ means: the statutory auditor(s) designated by an audit firm for a particular assurance engagement concerning sustainability reporting as being primarily responsible for carrying out the assurance of sustainability reporting on behalf of the audit firm; or in the case of the assurance of consolidated sustainability reporting at least the statutory auditor(s) designated by an audit firm as being primarily responsible for carrying out the assurance of sustainability reporting at the level of the group and the statutory auditor(s) designated as being primarily responsible at the level of material subsidiaries; or the statutory auditor(s) who sign(s) the assurance report on sustainability reporting referred to in Article 28a;