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UGB (sustainability reporting)
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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)
Compare existing questionnaires and contractual clauses against Annex I to Recommendation (EU) 2025/1710, mark the questions that go further and add the notice on the right to refuse for them. The limitation does not apply to companies in the value chain with more than 1,000 employees.
Description (German)
Bestehende Fragebögen und Vertragsklauseln gegen Anhang I der Empfehlung (EU) 2025/1710 abgleichen, weitergehende Fragen kennzeichnen und für sie den Hinweis auf das Verweigerungsrecht aufnehmen. Für Unternehmen mit mehr als 1 000 Arbeitnehmern in der Wertschöpfungskette gilt die Begrenzung nicht.
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