EU regulatory register · CSDDD
Article 3Definitions
CELEX 32024L1760 · Read on 2026-08-18
Official text
Read from the EU Publications Office for this CELEX number. The wording stands as published; nothing here is rewritten or summarised.
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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