Which companies does this apply to
- All companies listed on an EU-regulated market and their subsidiaries, with the exception of micro-entities.
- Non-capital market-oriented companies that meet at least two of the following three criteria: Balance sheet total over €20 million, net sales over €40 million and/or more than 250 employees.
- Small and medium-sized enterprises (SMEs) with at least ten employees and a capital market orientation.
- Non-European companies that generate net sales of more than 150 million euros in the EU and have at least one subsidiary or branch office in the EU.