Consolidated reporting by the parent

What is the requirement, in plain English?

A parent undertaking of a group that exceeds, on a consolidated basis, the two tests must include the same sustainability information in its consolidated management report. Paragraph 3 carries the value chain cap into the consolidated statement on the same terms.

What evidence does a regulator or an auditor ask for?

The consolidated management report, the consolidation perimeter, the consolidated figures behind the two tests, and the record of every value chain request.

Which dates matter?

• Transposition of Articles 1, 2 and 3: 19 March 2027

The transposition deadline for Articles 1 to 3 of the amending directive is 19 March 2027 (Article 5). For Article 4 it is 26 July 2028, applied from 26 July 2029.

What does it cross-reference?

• 2013/34/EU Article 19a
• Article 40a

How do I check a draft against this provision?

Paste your draft into the reading. The reading returns, per provision, whether a phrase specific to this requirement appears in your own words, quoted, with the article cited here. Where a line reaches nothing it reads no mapping identified.

Not legal advice; does not certify. Every field on this page carries its own source pointer, and the record is replayed by the pages, the check and the export from one reviewed record.