Chapter 08 · Finance, data & evidenceSustainability Language
Large undertaking
Definition
size criteria of Art. 3(4) Directive 2013/34/EU (as amended: employee and turnover tests)
References
EUdefinition
size criteria of Art. 3(4) Directive 2013/34/EU (as amended: employee and turnover tests)
Corporate Sustainability Reporting Directive (CSRD)CSRD · verified 2026-08-22Official text
Overview
The overview for this term is being prepared.