Emtract Ingest
API

Obligation to prepare a management report under commercial law Active Scoped to a regulation

Overview

Key
management_report_obligation
Default unit
-
Data type
boolean
Matching type
scoring_context
Regulation
Pay Transparency Act
Generalisability
Likely general Whether a company is legally required to prepare a management report under commercial/accounting law is a criterion other reporting laws (e.g. sustainability reporting) also rely on.
Description
-

Operators

No operators.

Attribute values

No attribute values.

Used in

Regulation Rule set Condition
Pay Transparency Act Equality and pay equity report obligation for tariff-bound or tariff-applying employers with >500 employees (five-year cycle) Obligation to prepare a management report under commercial law
Pay Transparency Act Equality and pay equity report obligation for other employers with >500 employees (three-year cycle) Obligation to prepare a management report under commercial law