Emtract Ingest
Overview
- Key
- freiwillige_anwendung_nabeg
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Regulation-specific Ein Wahlrecht dieses Übergangsrechts, das sich nicht verallgemeinern lässt.
- Description
- The company opts under section 908(2a) for voluntary application of the provisions as amended by the Sustainability Reporting Act although it does not exceed the thresholds. Companies that do not so opt must apply the provisions as they stood before the Sustainability Reporting Act.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| UGB (sustainability reporting) | Companies below the thresholds that report under the previous law | not Voluntary application of the new provisions |