+Article 40a 3.

Article 40a 3.

Member States shall require that the sustainability report referred to in paragraph 1 is published accompanied by an assurance opinion expressed by one or more person(s) or firm(s) authorised to give an opinion on the assurance of sustainability reporting under the national law of the third-country undertaking or of a Member State.

In the event that the third-country undertaking does not provide the assurance opinion in accordance with the first subparagraph, the subsidiary undertaking or branch shall issue a statement indicating that the third-country undertaking did not make the necessary assurance opinion available.

1. Forbhreathnú

Teideal	Rialáil

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais
Foinse	Ceanglas

3. Caighdeáin ghaolmhara

Caighdeáin
Foinse	Ceanglas

Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
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