Chapter 08 · Finance, data & evidenceSustainability Language
Third-country undertaking
Definition
Art. 40a route: non-EU groups with >€450m EU net turnover (two consecutive years) + large EU subsidiary or >€200m-turnover EU branch
References
EUdefinition
Art. 40a route: non-EU groups with >€450m EU net turnover (two consecutive years) + large EU subsidiary or >€200m-turnover EU branch
Corporate Sustainability Reporting Directive (CSRD)CSRD · verified 2026-08-22Official text
Overview
The overview for this term is being prepared.