Austria (AT)

Jurisdiction Overview

318 *CBCR: Are companies listed on the national stock exchange or incorporated in the jurisdiction required to comply with a worldwide country-by-country reporting standard? Yes, partial disclosure for both extractives and banking sector.
 Data Date: 2019


Under the European Union's country-by-country reporting rules for the extractive industries and logging of primary forests, member states "shall require large undertakings and all public-interest entities active in the extractive industry or the logging of primary forests to prepare and make public a report on payments made to governments on an annual basis," according to article 42 the European Directive (2013/34/EU). European Union member states were required to issue enforcing rules of the Directive by July 2015 and reporting began for financial years commencing on or after 1 January 2016 (Article 53, 2013/34/EU Directive).
In the banking sector, European Union member states have been required to ensure all banks disclose annually from 1 January 2015, as specified in the Capital Requirements Directive IV (Art. 89, Directive 2013/36/EU).

Article 42 ('Undertakings required to report on payments to governments') & 53 ('Transposition'), Directive 2013/34/EU
Art. 89 ('Country-by-country reporting'), Directive 2013/36/EU
Email communication with Eurodad, 13.08.2019