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Sustainability now: Determining required reporting

PwC's accounting podcast

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Navigating Exemptions and Reporting Timelines for Subsidiaries

This chapter explores the intricacies of exemptions for subsidiaries during management report filings, highlighting the conditions under which they can claim exemptions even when the parent report is pending. It also clarifies the legal requirements for including non-EU entities and emphasizes the importance of the legal structure in determining consolidation needs.

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