| CSRD |
Large public-interest companies with more than 500 employees |
Employee count > 500 Beschäftigte
|
| CSRD |
Companies with more than EUR 450 million net turnover and more than 1 000 employees |
Employee count > 1000 Beschäftigte
|
| CSRD |
Large issuers listed on a regulated market with more than 500 employees |
Employee count > 500 Beschäftigte
|
| CSRD |
Issuers listed on a regulated market with more than EUR 450 million net turnover and more than 1 000 employees |
Employee count > 1000 Beschäftigte
|
| EntgTranspG |
Employers within the scope of the Act |
Employee count >= 1 employees
|
| EntgTranspG |
Private employers with, as a rule, more than 500 employees |
Employee count > 500 employees
|
| EntgTranspG |
Employers obliged to draw up a management report with, as a rule, more than 500 employees |
Employee count > 500 employees
|
| EntgTranspG |
Reporting employers bound by a collective agreement or applying one with a declaration |
Employee count > 500 employees
|
| EntgTranspG |
All other reporting employers (neither bound by a collective agreement nor applying one with a declaration) |
Employee count > 500 employees
|
| UGB (sustainability reporting) |
Large public-interest entities with more than 1,000 employees and more than EUR 450 million net turnover |
Employee count > 1000 Arbeitnehmer im Jahresdurchschnitt
|
| UGB (sustainability reporting) |
Companies subject to sustainability reporting, once the electronic reporting format applies |
Employee count > 1000 Arbeitnehmer im Jahresdurchschnitt
|
| UGB (sustainability reporting) |
Companies relying on the exemption from sustainability reporting |
Employee count > 1000 Arbeitnehmer im Jahresdurchschnitt
|
| UGB (sustainability reporting) |
Reporting companies in the first three years of application |
Employee count > 1000 Arbeitnehmer im Jahresdurchschnitt
|
| UGB (sustainability reporting) |
Companies below the thresholds that report under the previous law |
Employee count > 500 Arbeitnehmer im Jahresdurchschnitt
|