Identity Evidence for CSRD

Identity Evidence and Auditability Under CSRD and EU Sustainability Reporting

Identity Evidence and Auditability Under CSRD and EU Sustainability Reporting CSRD assurance under ISSA 5000 requires testing of the internal controls that produce sustainability data. That includes who has access, whether duties are segregated, and whether changes are logged. Four identity artifacts answer those tests: provisioned access with justification, enforced segregation of duties, periodic access […]