Emtract Ingest
Overview
- Key
- unionsrechtliche_pruefung_durch_akkreditierte_dritte_partei
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Regulation-specific Der Tatbestand verweist offen auf künftiges Unionsrecht und ist ohne diesen Verweis nicht bestimmbar.
- Description
- The company is required under Union law to have parts of its sustainability reporting verified by an accredited independent third party. The duty to make it available under section 281(4) depends on this.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| UGB (sustainability reporting) | Companies subject to Union-law verification by an accredited third party | Union law requires verification by an accredited third party |