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Approval Due Diligence Governance Other Record Keeping Reporting Stakeholder Engagement

Annual Biennial Continuous Event-triggered Monthly One-time Other Quarterly Weekly

Annual Biennial Continuous Event-triggered Monthly One-time Other Quarterly Weekly

Regulation-wide (no rule set) Large companies Large public-interest companies with more than 500 employees Listed small and medium-sized companies other than micro-companies Subsidiaries and branches of third-country companies Reportable third-country branches

Companies must prepare the required sustainability information in accordance with the applicable sustainability reporting standards.

Unternehmen müssen die vorgeschriebenen Nachhaltigkeitsinformationen gemäß den geltenden Nachhaltigkeitsberichtsstandards erstellen.

Sustainability reporting under the standards adopted by the Commission.

Nachhaltigkeitsberichterstattung nach den von der Kommission erlassenen Standards.

Company management and the audit body or assurance services provider.

Unternehmensleitung und Prüfungsorgan beziehungsweise Bestätigungsdienstleister.

Compare the reported disclosures with the applicable sustainability reporting standards.

Abgleich der Berichtsangaben mit den anwendbaren Nachhaltigkeitsberichtsstandards.