What Directive (EU) 2022/2464 on corporate sustainability reporting - Article 11 (inserting Article 40a into Directive 2013/34/EU) requires
Requires large or listed EU subsidiaries or branches of a third-country parent undertaking to publish a consolidated sustainability report for the entire group, prepared in accordance with specific standards, and make it publicly accessible.
Pillar: Sustainability & ESG · Authority: European Parliament and Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32022L2464
SHA-256 integrity: 1b0585327ef2a7f36a95a5e3fa7617aaecfa15ad06d14fe6963c05c52051f014
Primary Citations — 6 traced to source
- Article 40a(3): Member States shall require that a subsidiary undertaking, the ultimate parent undertaking of which is governed by the law of a third country, publish and make accessible a sustainability report... at the level of the group of that ultimate third-country parent undertaking.
- Article 40a(3)(c): This requirement applies to a branch opened in a Member State by an undertaking which is governed by the law of a third country, where that branch generated a net turnover of more than EUR 40 million in the preceding financial year.
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