What Corporate Sustainability Reporting Directive (CSRD) Article 2: Definition of Net Turnover requires
This article establishes the specific definitions of 'net turnover' for different types of undertakings, including general companies, insurance undertakings, credit institutions, and those under specific financial reporting frameworks, which is critical for determining reporting obligations.
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
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Primary Citations — 5 traced to source
- Article 2, point (5): 'net turnover' means the amounts derived from the sale of products and the provision of services after deducting sales rebates and value added tax and other taxes directly linked to turnover.
- Article 2, point (5): for insurance undertakings referred to in point (a) of the first subparagraph of Article 1(3) of this Directive, 'net turnover' shall be defined in accordance with Article 35 and point 2 of Article 66 of Council Directive 91/674/EEC.
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