CSRD — European Sustainability Reporting Standards
Sectors
Articles (33)
Article 1 — Subject matterArticle 19a — Sustainability reportingArticle 29a — Consolidated sustainability reportingArticle 29b — Sustainability reporting standardsArticle 29c — Sustainability reporting standards for small and medium-sized undertakingsArticle 29d — Single electronic reporting formatArticle 40a — Sustainability reports concerning third-country undertakingsArticle 40b — Sustainability reporting standards for third-country undertakingsArticle 40c — Responsibility for drawing up, publishing and making accessible sustainability reports concerning third-country undertakingsArticle 40d — PublicationArticle 48i — Transitional provisionsArticle 2 — Entry into force and applicationArticle 28d — ESMA guidelinesArticle 3 — Amendments to Directive 2006/43/ECArticle 6 — Review and reportingArticle 7 — Entry into force and applicationArticle 12 — Combination of practical training and theoretical instructionArticle 14a — Statutory auditors approved or recognised before 1 January 2024 and persons undergoing the approval process for statutory auditors on 1 January 2024Article 25 — Audit and assurance feesArticle 25b — Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reportingArticle 25c — Prohibited non-audit services in cases where the statutory auditor carries out the assurance of sustainability reporting of a public-interest entityArticle 25d — IrregularitiesArticle 26a — Assurance standards for sustainability reportingArticle 27a — Assurance of consolidated sustainability reportingArticle 28a — Assurance report on sustainability reportingArticle 36a — Regulatory arrangements between Member States as regards the assurance of sustainability reportingArticle 4 — Amendments to Regulation (EU) No 537/2014Article 5 — TranspositionArticle 8 — AddresseesGeneral Requirements — Double Materiality AssessmentClimate Change — Disclosure RequirementsBiodiversity and EcosystemsOwn Workforce — Employee Disclosures