S.L. 386.31 Art. 31Responsibility for drawing up, publishing and making accessible sustainability reports concerning third-country undertakings.

(1) The branches of third-country undertakings shall be responsible for ensuring, to the best of their knowledge and ability, that their sustainability report is drawn up in accordance with regulations 25 to 30, and that such report is published and made accessible in accordance with regulation 32.

(2) The directors of the subsidiary undertakings referred to in regulations 25 to 30 shall have collective responsibility for ensuring, to the best of their knowledge and ability, that their sustainability report shall be drawn up in accordance with regulations 25 to 30, and that such report shall be published and made accessible in accordance with regulation 32.