The Netherlands has moved beyond PDF reporting.
From FY2025, large entities must file digitally under SBR, reshaping the auditor’s role. Audits now cover not just numbers, but XBRL tagging, taxonomy, validations, and digital integrity.
👉https://iriscarbon.com/blog/sbr-assurance-best-practices/
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#SBR #iXBRL #XBRL


