sec_2__2__para

Under Article 40a(3) first subparagraph of the Accounting Directive, the subsidiaries or branches subject to sustainability reporting under Article 40a of the Accounting Directive must obtain an assurance opinion on the sustainability report (66). The third-country parent undertaking is responsible for providing the assurance opinion on the sustainability report to the relevant subsidiary or branch (67).

← 2. Assurance of the sustainability information to be reported under Article 40a of the Accounting Directive (sustainability report for certain third-country undertakings) · All articles · sec_2__2__para__2 →

Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.