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not have an EU parent and that meets the thresholds in the bullets above is required to comply with either the ESRS, unless it is included in the non-EU parent's sustainability report that fully complies with the ESRS or standards the EC deems equivalent to those of the EU (until 2030, a non-EU parent can select an EU subsidiary to consolidate all of its EU subsidiaries, including those that are not consolidated由子公司出于会计目的，出于可持续性报告的目的，但是所选的子公司必须是欧盟子公司之一，在欧盟至少一个财政年度中，至少有一个合并的基础，在适用的基础上产生了欧盟最大的营业额）。
技术线：最近仔细观察加利福尼亚的...
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