Chapter 08 · Finance, data & evidenceSustainability Language
Subsidiary
Definition
per Art. 2(10) Directive 2013/34/EU + controlled undertakings per Directive 2004/109/EC (3(1)(e))
References
EUdefinition
per Art. 2(10) Directive 2013/34/EU + controlled undertakings per Directive 2004/109/EC (3(1)(e))
Corporate Sustainability Due Diligence Directive (CSDDD)CSDDD · verified 2026-08-22Official text
Overview
The overview for this term is being prepared.