+Article 20 2.

Article 20 2.

Member States may permit the information required by paragraph 1 of this Article to be set out in:

(a) 

a separate report published together with the management report in the manner set out in Article 30; or

(b) 

a document publicly available on the undertaking's website, to which reference is made in the management report.

That separate report or that document referred to in points (a) and (b), respectively, may cross-refer to the management report, where the information required by point (d) of paragraph 1 of this Article is made available in that management report.

1. Prezentare generală

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1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde