Emtract Ingest

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

New measure