Agent · csrd-2022-2464-2

CSRD artikel 2: Amendments to Directive 2004/109/EC

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Structural tree: the article's own paragraphs, verbatim.

Also searched as: Corporate Sustainability Reporting Directive article 2 · Directive (EU) 2022/2464 article 2

CELEX 32022L2464 · 2026-08-18 · Weight 71 · minimal-risk

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CSRDOfficial source

Inputs

• in_scopeThe article applies to the situationboolean
• punktParagraph of the articleenum (1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14)

Rule tree

1. If: alla(in_scope = true, punkt = 1)

   Paragraph 1 amends another act, no direct obligation for businesses

   Directive 2004/109/EC is amended as follows:

   Paragraph 1

2. If: alla(in_scope = true, punkt = 2)

   Paragraph 2 applies

   (1)

   Paragraph 2

3. If: alla(in_scope = true, punkt = 3)

   Paragraph 3 applies

   in Article 2(1) the following point is added:

   Paragraph 3

4. If: alla(in_scope = true, punkt = 4)

   Paragraph 4 applies

   ‘(r)

   Paragraph 4

5. If: alla(in_scope = true, punkt = 5)

   Paragraph 5 applies

   “sustainability reporting” means sustainability reporting as defined in point (18) of Article 2 of Directive 2013/34/EU of the European Parliament and of the Council (*23).

   Paragraph 5

6. If: alla(in_scope = true, punkt = 6)

   Paragraph 6 applies

   (2)

   Paragraph 6

7. If: alla(in_scope = true, punkt = 7)

   Paragraph 7 amends another act, no direct obligation for businesses

   Article 4 is amended as follows:

   Paragraph 7

8. If: alla(in_scope = true, punkt = 8)

   Paragraph 8 applies

   (a)

   Paragraph 8

9. If: alla(in_scope = true, punkt = 9)

   Paragraph 9 amends another act, no direct obligation for businesses

   in paragraph 2, point (c) is replaced by the following:

   Paragraph 9

10. If: alla(in_scope = true, punkt = 10)

    Paragraph 10 applies

    ‘(c)

    Paragraph 10

11. If: alla(in_scope = true, punkt = 11)

    Paragraph 11 applies

    statements made by the persons responsible within the issuer, whose names and functions shall be clearly indicated, to the effect that, to the best of their knowledge, the financial statements prepared in accordance with the applicable set of accounting standards give a true and fair view of the assets, liabilities, financial position and profit or loss of the issuer and the undertakings included in the consolidation…

    Paragraph 11

12. If: alla(in_scope = true, punkt = 12)

    Paragraph 12 applies

    (b)

    Paragraph 12

13. If: alla(in_scope = true, punkt = 13)

    Paragraph 13 amends another act, no direct obligation for businesses

    paragraphs 4 and 5 are replaced by the following:

    Paragraph 13

14. If: alla(in_scope = true, punkt = 14)

    Paragraph 14 applies

    ‘4. The financial statements shall be audited in accordance with the first subparagraph of Article 34(1) and Article 34(2) of Directive 2013/34/EU.

    Paragraph 14

If no rule matches: The article is not stated to apply, or no paragraph is selected. The agent abstains rather than guesses.

The article text as read

1. 1Directive 2004/109/EC is amended as follows:
2. 2(1)
3. 3in Article 2(1) the following point is added:
4. 4‘(r)
5. 5“sustainability reporting” means sustainability reporting as defined in point (18) of Article 2 of Directive 2013/34/EU of the European Parliament and of the Council (*23).
6. 6(2)
7. 7Article 4 is amended as follows:
8. 8(a)
9. 9in paragraph 2, point (c) is replaced by the following:
10. 10‘(c)
11. 11statements made by the persons responsible within the issuer, whose names and functions shall be clearly indicated, to the effect that, to the best of their knowledge, the financial statements prepared in accordance with the applicable set of accounting standards give a true and fair view of the assets, liabilities, financial position and profit or loss of the issuer and the undertakings included in the consolidation taken as a whole and that the management report includes a fair review of the development and performance of the business and the position of the issuer and the undertakings included in the consolidation taken as a whole, together with a description of the principal risks and uncertainties that they face and, where appropriate, that it is prepared in accordance with sustainability reporting standards referred to in Article 29b of Directive 2013/34/EU and with the specifications adopted pursuant to Article 8(4) of Regulation (EU) 2020/852 of the European Parliament and of the Council (*24).
12. 12(b)
13. 13paragraphs 4 and 5 are replaced by the following:
14. 14‘4. The financial statements shall be audited in accordance with the first subparagraph of Article 34(1) and Article 34(2) of Directive 2013/34/EU.

No legal advice. Deterministisk regeluppslagning. Ingen juridisk rådgivning, inget efterlevnadsbeslut, ingen bedömning av ett enskilt ärende.

Citation: 32022L2464 art. 2, Amendments to Directive 2004/109/EC. NovaCopilot, https://legal.exploreworldai.com/agent/csrd-2022-2464/artikel-2 (hämtad 2026-08-18, bevis sha256:22ec71f55fd8be84, bygge legal-2026-10-25).