The supreme management or governing body shall prepare a report each year on compliance with the due diligence obligations.
The report shall be prepared in a national language or in English.
The supreme management or governing body shall ensure that the report:
is published online within six months of the end of the financial year;
remains publicly accessible for at least ten years.
Article 958f applies by analogy to keeping and retaining the reports.
Undertakings that offer products and services from undertakings that have prepared a report are not themselves required to prepare a report for those products and services.
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