sponsoring undertaking
as defined in Directive (EU) 2016/2341 of the European Parliament and of the Council of 14…, Article 6, point (3) (Definitions)
any undertaking or other body, regardless of whether it includes or consists of one or more legal or natural persons, which acts as an employer or in a self-employed capacity or any combination thereof and which offers a pension scheme or pays contributions to an IORP