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Description (English)
A public declaration that the assurance report on sustainability reporting does not meet the requirements of Article 28a of Directive 2006/43/EC.
Description (German)
Eine Erklärung, dass der Prüfungsvermerk zur Nachhaltigkeitsberichterstattung die Anforderungen des Artikels 28a der Richtlinie 2006/43/EG nicht erfüllt.
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 companies with more than 500 employees
Public-interest parent companies of a large group with more than 500 employees on a consolidated basis
Companies with more than EUR 450 million net turnover and more than 1 000 employees
Parent companies of a group with more than EUR 450 million net turnover and more than 1 000 employees on a consolidated basis
Large issuers listed on a regulated market with more than 500 employees
Issuers listed on a regulated market with more than EUR 450 million net turnover and more than 1 000 employees
Large Union subsidiaries of a third-country parent whose group has more than EUR 150 million Union turnover
Branch of a third-country undertaking with more than EUR 40 million own net turnover
Statutory auditors and audit firms carrying out assurance of sustainability reporting
Responsible authority
Withdrawn at
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