Edit obligation

Approval Due Diligence Governance Other Record Keeping Reporting Stakeholder Engagement

Annual Biennial Continuous Event-triggered Monthly One-time Other Quarterly Weekly

Annual Biennial Continuous Event-triggered Monthly One-time Other Quarterly Weekly

Regulation-wide (no rule set) Large public-interest entities with more than 1,000 employees and more than EUR 450 million net turnover Public-interest parent companies of a large group with more than 1,000 employees and more than EUR 450 million consolidated net turnover Companies subject to sustainability reporting, once the electronic reporting format applies Parent companies subject to consolidated sustainability reporting, once the electronic reporting format applies Companies relying on the exemption from sustainability reporting Parent companies relying on the exemption from consolidated sustainability reporting Companies requesting sustainability information from their value chain Large companies limited by shares without a sustainability reporting duty Companies limited by shares whose financial statements must be audited Assurance providers for sustainability reporting Assurance providers for sustainability reporting at public-interest entities Companies limited by shares subject to preparation duties Parent companies subject to the duty to draw up consolidated financial statements Companies included in foreign consolidated financial statements Public limited companies whose shares are admitted to trading on a regulated market Companies subject to Union-law verification by an accredited third party Reporting companies in the first three years of application Companies below the thresholds that report under the previous law Companies limited by shares when drawing up the annual financial statements Public limited companies with only securities other than shares on a regulated market and shares traded on a multilateral trading facility

The management report must be drawn up in the single electronic reporting format under Article 3 of Delegated Regulation (EU) 2019/815, and the sustainability reporting including the taxonomy disclosures must be marked up in accordance with that format (section 243b(10)). The same applies to the consolidated management report and the consolidated sustainability reporting (section 267a(11)). The duty only takes effect for financial years for which the necessary amendments to that Delegated Regulation apply for the first time; those amendments have not yet been adopted and the Act gives no date. The main case, and therefore the rule set recorded here, is the company subject to individual reporting under section 243b(10) with more than 1 000 employees on annual average and more than EUR 450 million revenue; at group level the rule set on section 267a(11) applies with the same thresholds on a consolidated basis. Further references: section 267a(11).

Der Lagebericht ist im einheitlichen elektronischen Berichtsformat nach Art. 3 der Delegierten Verordnung (EU) 2019/815 aufzustellen, und die Nachhaltigkeitsberichterstattung einschließlich der Taxonomie-Angaben ist nach diesem Format auszuzeichnen (§ 243b Abs. 10). Dasselbe gilt für den Konzernlagebericht und die konsolidierte Nachhaltigkeitsberichterstattung (§ 267a Abs. 11). Die Pflicht greift erst für Geschäftsjahre, für die die erforderlichen Änderungen dieser Delegierten Verordnung erstmals anzuwenden sind; diese Änderungen sind noch nicht erlassen, und ein Datum nennt das Gesetz nicht. Hauptfall und damit gesetztes Regelwerk ist die einzelberichtspflichtige Gesellschaft nach § 243b Abs. 10 mit mehr als 1 000 Arbeitnehmern im Jahresdurchschnitt und mehr als 450 Mio. Euro Umsatzerlösen; auf Konzernebene gilt das Regelwerk zu § 267a Abs. 11 mit denselben Schwellen auf konsolidierter Basis. Weitere Fundstellen: § 267a Abs. 11.

No link to individual products or services; the duty concerns the reporting of the company and of the group as a whole.

Keine Zuordnung zu einzelnen Produkten oder Dienstleistungen; die Pflicht betrifft die Berichterstattung der Gesellschaft und der Gruppe als Ganzes.

Finance, group accounting and the IT function responsible for group reporting are accountable for the mark-up; sustainability supplies the content.

Finanzen, Konzernrechnungswesen und die für die Konzernberichterstattung zuständige Berichts-IT verantworten die Auszeichnung; Nachhaltigkeit liefert die Inhalte.

Compliance with the mark-up requirement is subject to assurance under section 268(1) subparagraph 2(c); in addition the reports must be filed in the electronic reporting format under the fourth sentence of section 277(6).

Einhaltung der Auszeichnungsanforderung ist nach § 268 Abs. 1 Z 2 lit. c Prüfungsgegenstand; zusätzlich sind die Berichte nach § 277 Abs. 6 vierter Satz im elektronischen Berichtsformat einzureichen.