{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/article-agent?id=agent%3Aeu%3Acsrd%3Aart-1","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/article-agent?id=agent%3Aeu%3Acsrd%3Aart-1)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-11-02","fingerprint":"ewai:eu:ce0366","proof":"sha256:767b11e0fc19a2d53ea9d0811f88b9442ba89d804897e436c350e6797677a2c9","jurisdiction":"eu"},"brand_source":"Source: NovaCopilot","object_type":"article_agent","schema_version":"1.0.0","id":"agent:eu:csrd:art-1","act":"csrd-2022-2464","article":"1","text_sha256":"71dd8911177e21259decfcb31b21f84f05ca340e3a049f8ce53339a23d928837","obligations":[],"agent":"agent:eu:csrd","name":"NovaCopilot CSRD Agent, Article 1","title":{"en":"Amendments to Directive 2013/34/EU","sv":"Ändringar av direktiv 2013/34/EU","de":"Änderung der Richtlinie 2013/34/EU"},"text":{"lang":"en","paragraphs":["Directive 2013/34/EU is amended as follows:","(1)","in Article 1, the following paragraphs are added:","‘3. The coordination measures prescribed by Articles 19a, 29a, 29d, 30 and 33, point (aa) of the second subparagraph of Article 34(1), Article 34(2) and (3) and Article 51 of this Directive shall also apply to the laws, regulations and administrative provisions of the Member States relating to the following undertakings regardless of their legal form, provided that those undertakings are large undertakings, or small and medium-sized undertakings, except micro undertakings, which are public-interest entities as defined in point (a) of point (1) of Article 2 of this Directive:","(a)","insurance undertakings within the meaning of Article 2(1) of Council Directive 91/674/EEC (*1);","(b)","credit institutions as defined in point (1) of Article 4(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council (*2).","Member States may choose not to apply the coordination measures referred to in the first subparagraph of this paragraph to the undertakings listed in points (2) to (23) of Article 2(5) of Directive 2013/36/EU of the European Parliament and of the Council (*3).","4. The coordination measures prescribed by Articles 19a, 29a and 29d shall not apply to financial products listed in points (b) and (f) of point (12) of Article 2 of Regulation (EU) 2019/2088 of the European Parliament and of the Council (*4).","5. The coordination measures prescribed by Articles 40a to 40d shall also apply to the laws, regulations and administrative provisions of the Member States relating to subsidiary undertakings and branches of undertakings which are not governed by the law of a Member State but whose legal form is comparable with the types of undertakings listed in Annex I.","(2)","Article 2 is amended as follows:","(a)"],"source_url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A32022L2464","read_at":"2026-08-18"},"sha256":"baba243a7c73bb8efcd643f6c7f3363c598fe88af1e7a1380088170721f92421","duties":[],"applies_to_role":{"status":"not_in_register","roles":[]},"applies_to_industry":{"status":"not_in_register","industries":[]},"cross_industry_chains":{"status":"verified","shape":"rule → obligation → control → industry","chains":[{"id":"chain:csrd~directive-2013-34-eu-art.-19a-inserted-by-csrd-art.-1","rule":"csrd","obligation":"Sustainability reporting in the management report","control":"Directive 2013/34/EU art. 19a, inserted by CSRD art. 1","industries":[],"entity_types":[{"role":"large-undertaking","label":"Large undertakings","article":"Accounting Directive art. 3(4), 19a"},{"role":"listed-sme","label":"Small and medium-sized undertakings with securities on an EU regulated market","article":"Accounting Directive art. 19a"},{"role":"parent-of-large-group","label":"Parent undertakings of large groups","article":"Accounting Directive art. 29a"},{"role":"non-eu-undertaking","label":"Third-country undertakings with EU net turnover above EUR 150 million","article":"Accounting Directive art. 40a"}]},{"id":"chain:csrd~directive-2013-34-eu-art.-29a-inserted-by-csrd-art.-1","rule":"csrd","obligation":"Consolidated sustainability reporting","control":"Directive 2013/34/EU art. 29a, inserted by CSRD art. 1","industries":[],"entity_types":[{"role":"large-undertaking","label":"Large undertakings","article":"Accounting Directive art. 3(4), 19a"},{"role":"listed-sme","label":"Small and medium-sized undertakings with securities on an EU regulated market","article":"Accounting Directive art. 19a"},{"role":"parent-of-large-group","label":"Parent undertakings of large groups","article":"Accounting Directive art. 29a"},{"role":"non-eu-undertaking","label":"Third-country undertakings with EU net turnover above EUR 150 million","article":"Accounting Directive art. 40a"}]},{"id":"chain:csrd~directive-2013-34-eu-art.-34-amended-by-csrd-art.-1","rule":"csrd","obligation":"Assurance of sustainability reporting","control":"Directive 2013/34/EU art. 34, amended by CSRD art. 1","industries":[],"entity_types":[{"role":"large-undertaking","label":"Large undertakings","article":"Accounting Directive art. 3(4), 19a"},{"role":"listed-sme","label":"Small and medium-sized undertakings with securities on an EU regulated market","article":"Accounting Directive art. 19a"},{"role":"parent-of-large-group","label":"Parent undertakings of large groups","article":"Accounting Directive art. 29a"},{"role":"non-eu-undertaking","label":"Third-country undertakings with EU net turnover above EUR 150 million","article":"Accounting Directive art. 40a"}]}]},"revenue_exposure":{"status":"not_in_register","reason":"member_state_penalties","sanction_article":null,"source_url":"https://eur-lex.europa.eu/eli/dir/2022/2464/oj","via":null},"links":{"article_page":"https://legal.exploreworldai.com/eu/rattsakter/csrd-2022-2464/artikel-1","regulation_agent":"https://legal.exploreworldai.com/api/public/v1/article-agents?reg=csrd","changes":"https://legal.exploreworldai.com/api/public/v1/intelligence-graph/change?reg=csrd"},"llm_used":false,"hash":"sha256:767b11e0fc19a2d53ea9d0811f88b9442ba89d804897e436c350e6797677a2c9","version":"legal-2026-11-02","expires":"2026-11-03T00:00:00.000Z","dependency":{"index_version":"legal-2026-11-02+legal-2026-11-02+2026-11-02T13:26:22","content_hash":"sha256:767b11e0fc19a2d53ea9d0811f88b9442ba89d804897e436c350e6797677a2c9","revalidate_after":"2026-11-02T15:26:42.204Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/article-agent?id=agent%3Aeu%3Acsrd%3Aart-1","disclaimer":"Källhänvisning med officiell identifierare. 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