CSRD
Article 1: Group, third-country, format, publication and responsibility rules (Directive 2013/34/EU) – CSRD

CSRD A1-40c-d: Responsibility for, and publication of, third-country sustainability reports

What does A1-40c-d require?

Branches, and the members of the bodies of subsidiaries, are responsible to the best of their knowledge and ability for drawing up the third-country report as required and publishing it. The report, with its assurance opinion and any non-provision statement, must be published within 12 months of the balance sheet date through the business register and, where not freely available there, on the subsidiary's or branch's website in at least one official Union language free of charge.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Other controls in Article 1: Group, third-country, format, publication and responsibility rules (Directive 2013/34/EU) – CSRD

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