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Description (English)
Coercive penalties against the members of the supervisory board to compel compliance with the second and sixth sentences of section 270(1), that is the proposal for the election and the conclusion of the audit contract. The range corresponds to section 284(1); the addressee differs from that of the duties of the legal representatives.
Description (German)
Zwangsstrafen gegen die Aufsichtsratsmitglieder zur Befolgung des § 270 Abs. 1 zweiter und sechster Satz, also des Wahlvorschlags und des Abschlusses des Prüfungsvertrags. Der Rahmen entspricht § 284 Abs. 1; der Adressat ist ein anderer als bei den Pflichten der gesetzlichen Vertreter.
Kind
Criminal Liability
Damage to Reputation
Exclusion from Procurement
Monetary Fine
Other
Other Prohibitions and Exclusions
Private Action
Prohibition of Sales
Public Disclosure
Rule set
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
Responsible authority
Withdrawn at
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