Emtract Ingest
API

Obliged to draw up a management report under the Commercial Code Active Scoped to a regulation

Overview

Key
lageberichtspflicht_hgb
Default unit
-
Data type
boolean
Matching type
deterministic
Regulation
EntgTranspG
Generalisability
Likely general Die Lageberichtspflicht nach dem Handelsgesetzbuch ist die Anknüpfung zahlreicher Berichtspflichten; ein allgemeines Merkmal würde in vielen Katalogeinträgen genutzt.
Description
Whether the employer is obliged to draw up a management report under sections 264 and 289 of the German Commercial Code. Section 21(1) makes the reporting duty conditional on that.

Operators

No operators.

Attribute values

No attribute values.

Used in

Regulation Rule set Condition
EntgTranspG Employers obliged to draw up a management report with, as a rule, more than 500 employees Obliged to draw up a management report under the Commercial Code
EntgTranspG Reporting employers bound by a collective agreement or applying one with a declaration Obliged to draw up a management report under the Commercial Code
EntgTranspG All other reporting employers (neither bound by a collective agreement nor applying one with a declaration) Obliged to draw up a management report under the Commercial Code