| CSRD |
Public-interest parent companies of a large group with more than 500 employees on a consolidated basis |
Consolidated group employee count > 500 Beschäftigte
|
| CSRD |
Parent companies of a group with more than EUR 450 million net turnover and more than 1 000 employees on a consolidated basis |
Consolidated group employee count > 1000 Beschäftigte
|
| 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 |
Consolidated group employee count > 1000 Arbeitnehmer im Jahresdurchschnitt
|
| UGB (sustainability reporting) |
Parent companies subject to consolidated sustainability reporting, once the electronic reporting format applies |
Consolidated group employee count > 1000 Arbeitnehmer im Jahresdurchschnitt
|
| UGB (sustainability reporting) |
Parent companies relying on the exemption from consolidated sustainability reporting |
Consolidated group employee count > 1000 Arbeitnehmer im Jahresdurchschnitt
|