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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 management report in the specified electronic reporting format and digitally mark up their sustainability reporting, including taxonomy disclosures.

Unternehmen müssen den Managementbericht im vorgeschriebenen elektronischen Berichtsformat erstellen und ihre Nachhaltigkeitsberichterstattung einschließlich der Taxonomieangaben digital kennzeichnen.

Management reports and sustainability reporting.

Managementberichte und Nachhaltigkeitsberichterstattung.

The company’s administrative, management and supervisory bodies.

Verwaltungs-, Leitungs- und Aufsichtsorgane des Unternehmens.

Check the electronic reporting format and digital tagging of sustainability disclosures.

Prüfung des elektronischen Berichtsformats und der digitalen Kennzeichnung der Nachhaltigkeitsangaben.