{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:csrd-art-29a-parent-undertaking",
    "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:csrd-art-29a-parent-undertaking)",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-10-20",
    "fingerprint": "ewai:se:d7a55a",
    "proof": "sha256:076afe7c5ad943a705d764ddafb9dc43102c9fd3c4a0ba5ede12d39ff1dc3047",
    "jurisdiction": "se",
    "lang": "en"
  },
  "brand_source": "Source: NovaCopilot",
  "object_type": "exception",
  "object_id": "exception:eu:csrd-art-29a-parent-undertaking",
  "schema_version": "1",
  "schema": "https://legal.exploreworldai.com/api/public/v1/schemas/exception",
  "url": "https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:csrd-art-29a-parent-undertaking",
  "source": "NovaCopilot",
  "item": {
    "subject": "obligation:eu:csrd-art-29a-parent-undertaking",
    "applies_by_default": true,
    "exceptions": [
      {
        "id": "exception:eu:csrd-subsidiary",
        "provision": "Directive 2013/34/EU art. 19a.9 as inserted by CSRD",
        "condition": "Subsidiary included in a consolidated sustainability report of its parent prepared under the directive or an equivalent standard.",
        "effect": "not_applicable",
        "effect_note": "No separate sustainability report at subsidiary level.",
        "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464"
      },
      {
        "id": "exception:eu:csrd-listed-sme-opt-out",
        "provision": "Directive 2013/34/EU art. 19a.7 as inserted by CSRD",
        "condition": "Listed small or medium-sized undertaking, for financial years before 1 January 2028, explaining why reporting was not provided.",
        "effect": "delayed",
        "effect_note": "Reporting may be postponed (opt-out).",
        "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464"
      }
    ],
    "answer_hint": "Applies unless: Subsidiary included in a consolidated sustainability report of its parent prepared under the directive or an equivalent standard. (Directive 2013/34/EU art. 19a.9 as inserted by CSRD) | Listed small or medium-sized undertaking, for financial years before 1 January 2028, explaining why reporting was not provided. (Directive 2013/34/EU art. 19a.7 as inserted by CSRD)",
    "gaps": [],
    "links": {
      "obligation": "https://legal.exploreworldai.com/api/public/v1/obj/obligation/eu:csrd-art-29a-parent-undertaking",
      "compliance_effect": "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/eu:csrd-art-29a-parent-undertaking",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/obj/timeline/eu:csrd"
    },
    "hash": "8fbcb92d90e431335aa17f1a7a48fabe1453b6311bc531937b3001990e2bbbb1"
  },
  "links": {
    "provisions": "https://legal.exploreworldai.com/api/public/v1/obj/provision_link/eu:csrd-art-29a-parent-undertaking",
    "case_law": {
      "outcome": "https://legal.exploreworldai.com/api/public/v1/obj/outcome/eu:csrd-art-29a-parent-undertaking",
      "outcome_pattern": "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/eu:csrd-art-29a-parent-undertaking"
    },
    "compact": "https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:csrd-art-29a-parent-undertaking?view=compact",
    "representations": {},
    "machine_languages": [
      "en",
      "sv"
    ],
    "ref": "eu:csrd-art-29a-parent-undertaking"
  },
  "watch": {
    "changes": "https://legal.exploreworldai.com/api/public/v1/changes",
    "whats_new": "https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=eu",
    "conditional": "Send If-None-Match with the ETag; unchanged objects return 304 without body.",
    "recheck_after_seconds": 86400
  },
  "hash": "sha256:076afe7c5ad943a705d764ddafb9dc43102c9fd3c4a0ba5ede12d39ff1dc3047",
  "version": "legal-2026-10-20",
  "expires": "2026-10-21T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-10-20+legal-2026-10-20+2026-10-20T03:54:38",
    "content_hash": "sha256:076afe7c5ad943a705d764ddafb9dc43102c9fd3c4a0ba5ede12d39ff1dc3047",
    "revalidate_after": "2026-10-20T07:10:05.015Z",
    "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/obj/exception/eu:csrd-art-29a-parent-undertaking",
  "disclaimer": "Source reference with official identifier. Not legal advice and not a compliance decision.",
  "content_notice": {
    "legal_advice": false,
    "nature": "Source register. Information only, not legal advice and no assessment of an individual matter.",
    "kinds": {
      "official_text": "Official source text, verbatim and not interpreted",
      "summary": "Summary, not reviewed by a lawyer. Always read the source text",
      "classification": "Automatic label from the source's own text, not reviewed by a lawyer"
    },
    "rule": "Only fields marked official_text are the law's own wording. Everything else points to it.",
    "report_error": "https://legal.exploreworldai.com/api/public/v1/corrections",
    "ai_act_declaration": "https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"
  },
  "usageInfo": "https://legal.exploreworldai.com/citering",
  "withheld": {
    "links.evidence": 3
  },
  "access": {
    "status": "partner_key_required",
    "header": "x-partner-key",
    "contact": "https://legal.exploreworldai.com/kontakt",
    "note": "Facts and counts are public. Relationships and decision paths stay inside NovaCopilot."
  },
  "access_class": "public",
  "access_view": "public"
}