Hola, si una empresa tiene subsidiarias, filiales o empresas del grupo en países externos a la UE, ¿debe de reportar su informacion y formar parte de el reporte de CSRD del grupo?
Por ejemplo, una empresa española, con filiales en Marruecos. En el reporte del próximo año, ¿debe incluir a la empresa en ese país?
Muchas gracias.
1 Answer
Anonymous User
Hi Mario,
yes, a corporate group with subsidiaries or affiliated companies outside the EU, such as in your example of a Spanish parent company with a subsidiary in Morocco, must generally include them in the CSRD report if the Spanish parent company is subject to a consolidated report.
The rules for the consolidation of the sustainability statement are the same ones as for the consolidation of the financial statements. Based on Article 22(6) of the Accounting Directive, the consolidated sustainability statement must include all its subsidiary undertakings, regardless of where the registered offices of such subsidiary undertakings are situated.
There are exceptions for certain small subsidiaries, which may be treated separately or excluded from the report. However, the specific requirements depend on the size, business activity, and integration within the corporate group.