protected undertaking — an undertaking which: does not exceed, on its balance sheet date, an average number of 1 000 employees during the preceding financial year; and is in the value chain of a reporting undertaking (b)

protected undertaking — an undertaking which: does not exceed, on its balance sheet date, an average number of 1 000 employees during the preceding financial year; and is in the value chain of a reporting undertaking (b)

reporting undertaking — an undertaking required to report pursuant to paragraph 1 of this Article (a)

reporting undertaking — an undertaking required to report pursuant to paragraph 1 of this Article (a)

risk factors — facts, situations or circumstances that relate to the severity and likelihood of an adverse impact, including facts, situations or circumstances at the level of the business partner, such as whether the business partner is not a company covered by this Directive or other comparable mandatory sustainability due diligence legal acts; at the level of geography and context, such as the level of law enforcement with respect to the type of adverse impact; and at the level of sectors, of business operations, and of products and services;’ ‘(u)

stakeholders — the company’s employees, the employees of its subsidiaries and of its business partners, and their trade unions and workers’ representatives, and individuals or communities whose rights or interests are or could be directly affected by the products, services and operations of the company, its subsidiaries and its business partners and the legitimate representatives of those individuals or communities;’ ‘(n)

voluntary standards — the standards for voluntary use as referred to in Article 29ca (c)

voluntary standards — the standards for voluntary use as referred to in Article 29ca (c)