S.L. 386.31 Art. 30Publication of sustainability report.

(1) The sustainability report referred to in regulations 25 to 28 shall, upon publication, be accompanied by an assurance report expressed by one (1) or more persons or firms authorised to provide assurance of sustainability reporting under the national law of the third-country undertaking or of a Member State.

(2) In the event that the third-country undertaking does not provide the assurance report in accordance with sub-regulation (1), the subsidiary undertaking or branch shall issue a statement indicating that the third-country undertaking did not make the necessary assurance report available.