EU Accounting Directive (Directive 2013/34/EU)
Chapter 10: Report on payments to governments – EU Accounting Directive (Directive 2013/34/EU)

EU Accounting Directive (Directive 2013/34/EU) A42: Large and public-interest extractive and logging undertakings must publish an annual report on payments to governments

What does A42 require?

Every large undertaking, and every public-interest entity, whose activities include extraction or primary forest logging publishes a yearly report of what it paid to governments, unless the undertaking is an EU-governed subsidiary or parent whose payments are included in a consolidated report on payments to governments drawn up by an EU parent under Article 44.

Maintained by Gerard Blokdyk

Other controls in Chapter 10: Report on payments to governments – EU Accounting Directive (Directive 2013/34/EU)

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