ultimate parent company
Definitions over time (1)
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25/07/2024 – 17/04/2025 Article 3, Corporate Sustainability Due Diligence Directive (CSDDD) Scope: Whole act
1. 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;
Other definitions of this term in this act (1)
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Used in (0 places in 0 provisions on 12/11/2026)
No text uses this concept on 12/11/2026.