ultimate parent company

Defined in Article 3, Corporate Sustainability Due Diligence Directive (CSDDD)

Definitions over time (1)

1. 17/04/2025 – today applies on 12/11/2026 Article 3, Corporate Sustainability Due Diligence Directive (CSDDD) Scope: Whole act

   For the purpose of this Directive, the following definitions shall apply:

   ‘ultimate parent company’ means a parent company that controls, either directly or indirectly in accordance with the criteria set out in Article 22(1) to (5) of Directive 2013/34/EU, one or more subsidiaries and is not controlled by another company;

Used in (25 places in 6 provisions on 12/11/2026)

Corporate Sustainability Due Diligence Directive (CSDDD) (25 in 6)

Recital 28⁴ · Recital 29⁴ · Recital 77 · Article 2¹³ · Article 3 · Article 27²