Public reports
Statutory reporting obligation for extractive sector companies (BilRUG)
- Balance sheet total of €20 million.
- Net turnover of €40 million.
- An annual average of 250 employees.
The payment reports in accordance with the statutory reporting requirements can be accessed under www.bundesanzeiger.de.
An overview of the statutory payment reports pursuant to sections 341q et seq. HGB for 2019 and a comparison with the reporting under D-EITI for 2019 can be found here: View data
Similarities and differences in the reporting obligation as per EITI
D-EITI | HGB | |
materiality threshold | €100,000 per payment | €100,000 per payment |
Company size criteria* | Total assets: €20 million Net | Total assets: €20 million Net |
Overview of how the resource sector works | About context report | x |
Cross-interest dialogue on the contribution of the raw materials sector in Germany | About multi-stakeholder group | x |
Is reporting mandatory? | No, no sanctions for | Yes. Disclosure can be enforced by fines. |