Emtract Ingest
API
EN
EN
DE
Dashboard
Regulations
Crawlers
Attributes
Topics
Home
/
Regulations
/
UGB (sustainability reporting)
/
Edit measure
Edit measure
Title (English)
Title (German)
Obligations
Include a sustainability statement in the management report and in the consolidated management report
Where exempt from sustainability reporting, make the prescribed substitute disclosures and filings
Draw up the management report and the consolidated management report in the single electronic reporting format and mark up the sustainability reporting
Include the further non-financial disclosures in the management report and in the corporate governance report
Limit requests for sustainability information in the value chain and inform the companies requested
Draw up the annual financial statements and management report on time, ensure accuracy and document the drawing-up
Have the sustainability reporting assured and appoint the assurance provider
File the annual financial statements, management report and assurance report with the commercial register and publish them
As assurance provider, carry out the engagement on sustainability reporting, issue the assurance report and maintain independence
Include a sustainability statement in the management report and in the consolidated management report
Where exempt from sustainability reporting, make the prescribed substitute disclosures and filings
Draw up the management report and the consolidated management report in the single electronic reporting format and mark up the sustainability reporting
Description (English)
Identify the impacts of the company's own activities and of its value chain on sustainability matters, assess the impacts of sustainability matters on the course of business, the results and the situation, describe the process and document the result so that it withstands the assurance engagement under section 268(1) subparagraph 2(b).
Description (German)
Auswirkungen der eigenen Tätigkeit und der Wertschöpfungskette auf Nachhaltigkeitsaspekte erheben, die Auswirkungen von Nachhaltigkeitsaspekten auf Geschäftsverlauf, Geschäftsergebnis und Lage bewerten, das Verfahren beschreiben und das Ergebnis so dokumentieren, dass es der Prüfung nach § 268 Abs. 1 Z 2 lit. b standhält.
Due date
Cancel
Delete this measure
Emtract Ingest