A cross-source company-structure term for an entity controlled by another company under the relevant framework.
Subsidiary matters because corporate-group terminology often determines how responsibility, turnover, and due-diligence obligations are calculated. Even when the word feels familiar, the legal function of the term depends on the source using it.
Regulation (EU) 2023/1542 concerning batteries and waste batteries
a legal person through which the activity of a controlled undertaking within the meaning of Article 2(1), point (f), of Directive 2004/109/EC of the European Parliament and of the Council (44) is exercised;
Reference: Article 3, point 43
Directive (EU) 2024/1760 on corporate sustainability due diligence
a legal person, as defined in Article 2, point (10), of Directive 2013/34/EU, and a legal person through which the activity of a controlled undertaking, as defined in Article 2(1), point (f), of Directive 2004/109/EC of the European Parliament and of the Council (46), is exercised;
Reference: Article 3, point e
Subsidiary is a regulatory term used across CSDDD and EU Battery Regulation; it generally refers to a legal person through which the activity of a controlled undertaking within the meaning of Article 2(1), point (f), but the exact legal scope depends on the source definition.
This term matters when compliance teams need to map obligations across a corporate group rather than treating each legal entity in isolation. It is especially important in regimes that look beyond the operating company to the wider group structure.
For Minespider, subsidiary is a governance-mapping term. It helps connect regulatory responsibility to real organizational structures instead of assuming a single company boundary tells the whole story.