In this Part -

"accountable persons" in relation to a relevant issuer, means its directors or, where the relevant issuer does not have a board of directors, the members of the board of management or other administrative or management body charged with the direction of the issuer;

"extractive industry issuer" means an issuer which performs any activity involving the exploration, prospection, discovery, development, and extraction of minerals, oil, natural gas deposits or other materials, within the activities listed in Section B, Divisions 05 to 08 of Annex I to the NACE Regulation as set out in Table 2 of Schedule 18 to the Companies Act 2014;

"government" has the same meaning as it has in the Accounting Directive;

"logging issuer" means an issuer which undertakes in primary forests the activity referred to in Section A, Division 02, Group 02.2 of Annex I to the NACE Regulation as set out in Table 1 of Schedule 18 to the Companies Act 2014;