S.L. 386.31 Art. 38Shareholders of large undertakings subject to regulations 6 to 22.

Shareholders of large undertakings subject to regulations

6 to 22, except for listed public-interest entities, and which represent more than five percent (5%) of the voting rights or five percent (5%) of the capital of the undertaking, acting individually or collectively, shall have the right to table a draft resolution to be adopted in the general meeting, requiring that an auditor that does not belong to the same audit firm or network as the auditor or audit firm carrying out the statutory audit prepare a report on certain elements of the sustainability reporting and that such report be made available to the general meeting.