doc__table__97

| 64) | If the IASP is established in a different Member State, who will have supervisory powers for the work performed by the IASP? Where the IASP carries out the assurance of sustainability reporting in the territory of another Member State (host Member State), the Member State where the IASP is established (home Member State) should be responsible for supervising the work of the IASP unless the host Member State decides to supervise the assurance of sustainability reporting carried out by IASPs in its territory (106). If the host Member State decides to supervise the assurance of sustainability reporting carried out in its territory by IASPs registered in another Member State, the host Member State shall: (i) not impose more stringent requirements or liability on such IASPs than those required for assurance of sustainability reporting by the national laws for the IASPs or auditors established in that host Member State; and (ii) inform other Member States about its decision to supervise the assurance of sustainability reporting carried out by IASPs established in other Member States.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.