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Union law requires verification by an accredited third party
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Key
Name (English)
Name (German)
Data type
string
boolean
date
integer
decimal
Matching type
deterministic
scoring_context
Status
Proposed
Active
Deprecated
Default unit
Description (English)
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.
Description (German)
Das Unternehmen ist nach dem Unionsrecht verpflichtet, Teile seiner Nachhaltigkeitsberichterstattung durch eine akkreditierte unabhängige dritte Partei überprüfen zu lassen. Daran hängt die Bereitstellungspflicht nach § 281 Abs. 4.
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