Emtract Ingest
API

Public-interest entity Active

Overview

Key
is_public_interest_entity
Default unit
-
Data type
boolean
Matching type
deterministic
Description
-

Operators

  • Is true (true)
  • Is false (false)

Attribute values

No attribute values.

Used in

Regulation Rule set Condition
CSRD Large public-interest companies with more than 500 employees Public-interest entity
CSRD Public-interest parent companies of a large group with more than 500 employees on a consolidated basis Public-interest entity
UGB (sustainability reporting) Large public-interest entities with more than 1,000 employees and more than EUR 450 million net turnover Public-interest entity
UGB (sustainability reporting) Public-interest parent companies of a large group with more than 1,000 employees and more than EUR 450 million consolidated net turnover Public-interest entity
UGB (sustainability reporting) Companies subject to sustainability reporting, once the electronic reporting format applies Public-interest entity
UGB (sustainability reporting) Parent companies subject to consolidated sustainability reporting, once the electronic reporting format applies Public-interest entity
UGB (sustainability reporting) Companies relying on the exemption from sustainability reporting Public-interest entity
UGB (sustainability reporting) Parent companies relying on the exemption from consolidated sustainability reporting Public-interest entity
UGB (sustainability reporting) Large companies limited by shares without a sustainability reporting duty not Public-interest entity
UGB (sustainability reporting) Reporting companies in the first three years of application Public-interest entity
UGB (sustainability reporting) Companies below the thresholds that report under the previous law Public-interest entity