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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

Within the first five months of the financial year, the legal representatives must draw up the annual financial statements, the management report and, where applicable, the corporate governance report and the report on payments to governments, and submit them to the supervisory board. The date of the resolution and the version adopted must be documented by all legal representatives; they bear joint responsibility for the documents being correct and complete. The documentation and responsibility rule was newly inserted by the Sustainability Reporting Act.

Die gesetzlichen Vertreter stellen in den ersten fünf Monaten des Geschäftsjahrs den Jahresabschluss, den Lagebericht und gegebenenfalls den Corporate Governance-Bericht und den Bericht über Zahlungen an staatliche Stellen auf und legen sie dem Aufsichtsrat vor. Der Tag der Beschlussfassung und die beschlossene Fassung sind von sämtlichen gesetzlichen Vertretern zu dokumentieren; sie tragen die gemeinsame Verantwortung dafür, dass die Unterlagen richtig und vollständig sind. Die Dokumentations- und Verantwortungsregel ist mit dem Nachhaltigkeitsberichtsgesetz neu eingefügt worden.

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

Keine Zuordnung zu einzelnen Produkten oder Dienstleistungen; die Pflicht betrifft die Berichterstattung des Unternehmens als Ganzes.

The legal representatives bear the responsibility jointly; the preparation lies with accounting and the documentation with the company secretariat.

Die gesetzlichen Vertreter tragen die Verantwortung gemeinsam; die Vorbereitung liegt beim Rechnungswesen, die Dokumentation beim Gesellschaftssekretariat.

Documentation of the date of drawing-up and of the version adopted; under the third sentence of section 277(6) those dates must be stated when filing.

Dokumentation von Aufstellungsdatum und beschlossener Fassung; nach § 277 Abs. 6 dritter Satz sind diese Daten bei der Einreichung anzugeben.