net turnover
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:
‘net turnover’ means:(i)the ‘net turnover’, as defined in Article 2, point (5), of Directive 2013/34/EU; or(ii)where the company applies international accounting standards adopted on the basis of Regulation (EC) No 1606/2002 of the European Parliament and of the Council(47)or is a company within the meaning of point (a)(ii), the revenue as defined by or within the meaning of the financial reporting framework on the basis of which the financial statements of the company are prepared;
Other definitions of this term in this act (1)
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