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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

Where a company sets contractual or other arrangements for the reporting of sustainability information, it may not require a company in its value chain with not more than 1,000 employees on annual average to provide information going beyond Annex I to Recommendation (EU) 2025/1710; contractual terms that infringe this are not binding, while the remainder of the contract remains effective (section 243ba(1)). Where the company nevertheless requests information that does not fall under that Annex, it must inform the requested company what that information is and that it may refuse to provide it; this notification is tied to each such request, not to the reporting cycle (section 243ba(3)). The limitation also applies to requests made by a parent company preparing consolidated sustainability reporting. Further references: section 243ba(3).

Legt ein Unternehmen vertragliche oder sonstige Vereinbarungen für die Berichterstattung über Nachhaltigkeitsinformationen fest, darf es von einem Unternehmen seiner Wertschöpfungskette mit nicht mehr als 1 000 Arbeitnehmern im Jahresdurchschnitt keine Informationen verlangen, die über Anhang I der Empfehlung (EU) 2025/1710 hinausgehen; Vertragsklauseln, die dagegen verstoßen, sind nicht bindend, der übrige Vertrag bleibt wirksam (§ 243ba Abs. 1). Fordert das Unternehmen dennoch Informationen an, die nicht unter diesen Anhang fallen, muss es das angefragte Unternehmen darüber informieren, welche Informationen das sind und dass es die Bereitstellung verweigern darf; diese Information ist an jede solche Anfrage gebunden, nicht an den Berichtszyklus (§ 243ba Abs. 3). Die Begrenzung gilt auch für Anfragen eines Mutterunternehmens, das die konsolidierte Nachhaltigkeitsberichterstattung aufstellt. Weitere Fundstellen: § 243ba Abs. 3.

Affected are all procurement and supply contracts in which sustainability information is requested, and the supplier and business partner relationships in which such requests are made.

Betroffen sind alle Beschaffungs- und Lieferverträge, in denen Nachhaltigkeitsinformationen verlangt werden, sowie die Lieferanten- und Geschäftspartnerbeziehungen, in denen solche Anfragen gestellt werden.

Procurement and legal are accountable for the drafting of contracts and for the wording of the requests; sustainability defines the information requirements.

Einkauf und Recht verantworten die Vertragsgestaltung und die Formulierung der Anfragen; Nachhaltigkeit legt den Informationsbedarf fest.

Comparison of the questionnaires and contractual clauses against Annex I to Recommendation (EU) 2025/1710, documented in the contract and supplier records, together with evidence of the notification in the request or contract document, for example as a notice in the questionnaire.

Abgleich der Fragebögen und Vertragsklauseln gegen Anhang I der Empfehlung (EU) 2025/1710, dokumentiert in den Vertrags- und Lieferantenunterlagen, sowie Nachweis über die Information im Anfrage- oder Vertragsdokument, etwa als Hinweistext im Fragebogen.