What does group of companies / group mean?
Group of companies / group is the CSDDD scope term for a parent company together with all of its subsidiaries.
group of companies / group
A regulatory term referring to a parent company and all its subsidiaries.
1 official sourcessingle_source
Official definitions by source
CSDDD
Directive (EU) 2024/1760 on corporate sustainability due diligence
a parent company and all its subsidiaries;
Reference: Article 3, point s
Practical application
This term matters when due-diligence scoping, turnover thresholds, and group-level responsibilities depend on whether companies are assessed individually or as part of the same corporate group.
Minespider commentary
For Minespider, group of companies / group is a corporate-scope term for assigning due-diligence obligations across parent and subsidiary structures.
Common confusions
- Assuming the everyday meaning of group of companies / group is enough without checking the official source definition.
- Using group of companies / group as a loose generic label rather than the narrower meaning used in the source text.
- Confusing group of companies / group with a neighboring legal actor or responsibility term without checking how the source allocates obligations.