ultimate parent company

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

Uses as of 25/07/2024

Definitions over time (1)

  1. 25/07/2024 – 17/04/2025 applies on 25/07/2024 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 (24 places in 6 provisions on 25/07/2024)

Corporate Sustainability Due Diligence Directive (CSDDD) (24 in 6)

Recital 284 · Recital 294 · Recital 77 · Article 213 · Article 3 · Article 27

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