(1) A share capital company that is a parent enterprise (section 290) is to supplement its consolidated management report by a consolidated non-financial statement if it fulfils the following criteria:
1. the share capital company is publicly traded within the meaning of section 264d,
2. the following applies to the enterprises to be included in the consolidated financial statements:
a) they do not meet the pre-requisites for an exemption stipulated by section 293 (1) sentence 1 number 1 or 2 based on the size of the enterprise, and
b) they employ, in the aggregate, more than 500 employees (average for the year).
Section 267 (4) to (5) as well as section 298 (2) apply accordingly. Where the consolidated non-financial statement constitutes a separate chapter of the consolidated management report, the share capital company may refer to the non-financial information set out elsewhere in the consolidated management report.
(2) A parent enterprise within the meaning of subsection (1) is exempted from the obligation to supplement its consolidated management report by a consolidated non-financial statement, notwithstanding other exemption provisions, in those cases in which
1. the parent enterprise concurrently is a subsidiary enterprise that is included in the consolidated management report of some other parent enterprise, and
2. the consolidated management report pursuant to number 1 is drawn up subject to the stipulations of the domestic laws of a Member State of the European Union or of some other state party to the Agreement creating the European Economic Area in conformity with Directive 2013/34/EU and includes a consolidated non-financial statement.
Sentence 1 applies accordingly to those cases in which the other parent enterprise within the meaning of sentence 1 draws up, and makes publicly available, a separate consolidated non-financial report pursuant to subsection (3) or subject to the stipulations of the domestic laws of a Member State of the European Union or of some other state party to the Agreement creating the European Economic Area in conformity with Directive 2013/34/EU. Where a parent enterprise is exempt, pursuant to the sentence 1 or 2, from the obligation to draw up a consolidated non-financial statement, it is to indicate this fact in its consolidated management report, along with an explanation of which other parent enterprise is making publicly available the consolidated management report or the separate consolidated non-financial report and where the report has been disclosed or published in German or in English.
(3) A parent enterprise within the meaning of subsection (1) is exempt from the obligation to supplement its consolidated management report by a consolidated non-financial statement also in those cases in which the parent enterprise draws up, for the same financial year, a separate consolidated non-financial report outside of its consolidated management report and in which the following pre-requisites are met:
1. the separate consolidated non-financial report at a minimum meets the requirements concerning its content stipulated by section 315c read in conjunction with section 289c, and
2. the parent enterprise makes publicly available the separate consolidated non-financial report by
a) disclosing it together with the consolidated management report pursuant to section 325, or by
b) publishing it on the parent enterprise’s website no later than four months after the balance sheet date and for at least ten years, if the consolidated management report refers to this publication and cites the website.
Subsection (1) sentence 3, sections 289d and 289e as well as section 298 (2) apply accordingly to the separate consolidated non-financial report.
(4) Where the consolidated non-financial declaration or the separate consolidated non-financial report has been checked in terms of its substance, the assessment of the result obtained by said check is to be made publicly available in the same manner as the consolidated non-financial declaration or the separate consolidated non-financial report.