CSDDD, Article 3, DE

1. For the purpose of this Directive, the following definitions shall apply:

(a)

‘company’ means any of the following:

(i)

a legal person constituted as one of the legal forms listed in Annexes I and II to Directive 2013/34/EU;

(ii)

a legal person constituted in accordance with the law of a third country in a form comparable to those listed in Annexes I and II to Directive 2013/34/EU;

(iii)

a regulated financial undertaking, regardless of its legal form, which is:

—

a credit institution, as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013 the European Parliament and of the Council (33);

—

an investment firm, as defined in Article 4(1), point (1), of Directive 2014/65/EU the European Parliament and of the Council (34);

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Official source

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