protected undertakingmeans an undertaking which:
reporting undertakingmeans an undertaking required to report pursuant to paragraph 1 of this Article;
risk factorsmeans facts, situations or circumstances that relate to the severity and likelihood of an adverse impact, including facts, situations or circumstances at the level of the business partner, such as whether the business partner is not a company covered by this Directive or other comparable mandatory sustainability due diligence legal acts;
stakeholdersmeans the company’s employees, the employees of its subsidiaries and of its business partners, and their trade unions and workers’ representatives, and individuals or communities whose rights or interests are or could be directly affected by the products, services and operations of the company, its subsidiaries and its business partners and the legitimate representatives of those individuals or communities;’
voluntary standardsmeans the standards for voluntary use as referred to in Article 29ca.