Emtract Ingest
API

Parent undertaking of a large group Active Scoped to a regulation

Overview

Key
parent_of_large_group
Default unit
-
Data type
boolean
Matching type
deterministic
Regulation
CSRD
Generalisability
Likely general Die Konzernmuttereigenschaft steuert die Anwendbarkeit in allen Rechtsakten, die zwischen Einzel- und Konzernberichterstattung unterscheiden.
Description
The company is the parent undertaking of a large group within the meaning of Article 3(7) of Directive 2013/34/EU.

Operators

No operators.

Attribute values

No attribute values.

Used in

Regulation Rule set Condition
CSRD Public-interest parent companies of a large group with more than 500 employees on a consolidated basis Parent undertaking of a large group
CSRD Parent companies of a group with more than EUR 450 million net turnover and more than 1 000 employees on a consolidated basis Parent undertaking of a large group