This is an interesting point in the case of multinationals with a presence in many countries or companies with subsidiaries in third countries.
1 Answer
Anonymous User
The member state whose national law governs an EU subsidiary undertaking may require that the consolidated report that includes the subsidiary undertaking be published in a language accepted by the subsidiary’s member state. If a member state requires that a translation be provided, it should either be certified or include a statement indicating it was not certified. The sustainability report prepared by a third-country parent undertaking must comply with the language requirements of the member state whose national law governs the EU subsidiary or branch that has the publication requirement.