Emtract Ingest
Overview
- Key
- einbezogen_in_konzernnachhaltigkeitsberichterstattung
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Regulation-specific Der Befreiungstatbestand ist auf die Nachhaltigkeitsberichterstattung nach der Bilanz-Richtlinie zugeschnitten und lässt sich nicht sinnvoll auf andere Rechtsgebiete übertragen.
- Description
- The company and its material subsidiaries are included in the consolidated management report of an EU or EEA parent company or in the consolidated sustainability reporting of a third-country parent company. Only then does the exemption under section 243b(7) or section 267a(8) apply.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| UGB (sustainability reporting) | Large public-interest entities with more than 1,000 employees and more than EUR 450 million net turnover | not Included in the sustainability reporting of a parent company |
| 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 | not Included in the sustainability reporting of a parent company |
| UGB (sustainability reporting) | Companies relying on the exemption from sustainability reporting | Included in the sustainability reporting of a parent company |
| UGB (sustainability reporting) | Parent companies relying on the exemption from consolidated sustainability reporting | Included in the sustainability reporting of a parent company |