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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

Management must inform workers’ representatives and discuss with them the relevant sustainability information and how it is obtained and verified; their opinion must, where applicable, be communicated to the relevant corporate bodies.

Die Unternehmensleitung muss Arbeitnehmervertreter informieren und mit ihnen die relevanten Nachhaltigkeitsinformationen sowie deren Beschaffung und Überprüfung erörtern; die Stellungnahme ist gegebenenfalls den zuständigen Organen mitzuteilen.

Sustainability information and its identification and verification.

Nachhaltigkeitsinformationen und deren Ermittlung und Überprüfung.

Company management and workers’ representatives.

Unternehmensleitung und Arbeitnehmervertreter.

Documented information and discussion with workers’ representatives.

Dokumentierte Information und Erörterung mit Arbeitnehmervertretern.