Emtract Ingest
API
EN
EN
DE
Dashboard
Regulations
Crawlers
Attributes
Topics
Home
/
Regulations
/
UGB (sustainability reporting)
/
Edit penalty
Edit penalty
Description (English)
Where the required audit has not taken place, the annual financial statements cannot be adopted. Since the assurance of the sustainability reporting forms part of the audit requirement under section 268(1) subparagraph 2, that defect reaches through to the adoption of the annual financial statements and the appropriation of the result.
Description (German)
Hat die erforderliche Prüfung nicht stattgefunden, kann der Jahresabschluss nicht festgestellt werden. Da die Prüfung der Nachhaltigkeitsberichterstattung nach § 268 Abs. 1 Z 2 Teil der Prüfungspflicht ist, wirkt dieser Mangel bis in die Feststellung des Jahresabschlusses und die Ergebnisverwendung.
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
Cancel
Delete this penalty
Emtract Ingest