Amendment No.96 to Article 2 – paragraph 1 – point 4 – point a Directive 2013/34/EU Article 29a – paragraph 1
AMENDMENTS 16 - 235 - Draft opinion Amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements
Parent undertakings of a large group which, on their balance sheet dates, exceed the average number of