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Title (English)
Title (German)
Obligations
Prepare the sustainability statement in the management report and in the consolidated management report
Inform the workers' representatives and discuss the sustainability information with them
Prepare the management report and the consolidated management report in the single electronic reporting format and mark up the sustainability information
Disclose the management report together with the assurance opinion within twelve months of the balance sheet date
Have the sustainability reporting assured with limited assurance
Ensure the responsibility of the governing bodies for the sustainability reporting and its monitoring
Draw up, have assured and publish the sustainability report covering the third-country undertaking
As assurance provider, carry out the assurance of sustainability reporting and issue the assurance report
As assurance provider, comply with professional ethics, independence, the fee rules and the duty to report irregularities
As assurance provider, keep an assurance file for each engagement and record complaints
Prepare the sustainability statement in the management report and in the consolidated management report
Inform the workers' representatives and discuss the sustainability information with them
Prepare the management report and the consolidated management report in the single electronic reporting format and mark up the sustainability information
Disclose the management report together with the assurance opinion within twelve months of the balance sheet date
Have the sustainability reporting assured with limited assurance
Ensure the responsibility of the governing bodies for the sustainability reporting and its monitoring
Prepare the sustainability statement in the management report and in the consolidated management report
Inform the workers' representatives and discuss the sustainability information with them
Prepare the management report and the consolidated management report in the single electronic reporting format and mark up the sustainability information
Disclose the management report together with the assurance opinion within twelve months of the balance sheet date
Have the sustainability reporting assured with limited assurance
Ensure the responsibility of the governing bodies for the sustainability reporting and its monitoring
Prepare the sustainability statement in the management report and in the consolidated management report
Inform the workers' representatives and discuss the sustainability information with them
Prepare the management report and the consolidated management report in the single electronic reporting format and mark up the sustainability information
Disclose the management report together with the assurance opinion within twelve months of the balance sheet date
Have the sustainability reporting assured with limited assurance
Ensure the responsibility of the governing bodies for the sustainability reporting and its monitoring
Obligation ids 91
Obligation ids 92
Obligation ids 93
Obligation ids 94
Obligation ids 95
Obligation ids 96
Draw up, have assured and publish the sustainability report covering the third-country undertaking
Description (English)
The management report is technically prepared so that the sustainability information, including the taxonomy disclosures, is marked up in a machine-readable way. This includes choosing the tool, mapping the data points and running a validation before disclosure.
Description (German)
Der Lagebericht wird technisch so aufbereitet, dass die Nachhaltigkeitsangaben einschließlich der Taxonomieangaben maschinenlesbar ausgezeichnet sind. Dazu gehören die Auswahl des Werkzeugs, die Zuordnung der Datenpunkte und ein Validierungslauf vor der Offenlegung.
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