Emtract Ingest
Overview
- Key
- grosse_gruppe_ugb
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Likely general Die Größenklasse einer Gruppe ist im gesamten europäischen Bilanz- und Nachhaltigkeitsrecht ein Anknüpfungspunkt; sie ergänzt das vorhandene Merkmal company_size_class um die Konzernebene.
- Description
- The group is a large group within the meaning of section 189a subparagraph 8a UGB, meaning that the size-based exemptions of section 246(1) do not apply to it. The assessment is made on a consolidated or aggregated basis.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| 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 | Large group |
| UGB (sustainability reporting) | Parent companies subject to consolidated sustainability reporting, once the electronic reporting format applies | Large group |
| UGB (sustainability reporting) | Parent companies relying on the exemption from consolidated sustainability reporting | Large group |