In which language should the report be published?

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.