Entity-Level Reporting

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The way companies within a group corporate structure report information. Entity-Level Reporting allows for more meaningful and accurate information to be reported, as the information is reported by reference to the relevant entity (i.e., the subsidiary) rather than by reference to the parent company or the corporate group as a whole.

The entity-level reporting requirement described in the EU Whistleblower Protection Directive is one of the more complex aspects of this emerging legal standard (see link below). Entity-level reporting also applies to disclosures made in terms of the SFDR.

Links

Navex: EU Whistleblower Directive: How to Make Sense of Entity-Level Reporting
Natixis: The sustainable finance disclosure regulation (SFDR): enhancing clarity on sustainable investment products