art_24__para_5
5. Large companies as referred to in paragraph 1 may present a report to their board of directors containing the results of the risk assessment referred to in paragraph 2, including the source of the information on which the assessment is based, any significant risks detected as well as mitigation measures envisioned or implemented.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.