CSRD sustainability reporting, the legal requirements article by article
Directive (EU) 2022/2464 moves sustainability reporting into the management report and makes it an assured part of the annual accounts. This guide covers the scope, the disclosure requirements, the assurance step and the allocation of responsibility, with an article reference on every row.
Short answer
What does CSRD legally require of a sustainability report?
NovaCopilot holds Directive (EU) 2022/2464 as a read matrix: scope, disclosure requirements, assurance, responsibility and penalties each stand as their own row with an article reference and a reading date. The report belongs in the management report and must be assured, and the same rows can be fetched by machine per role.
Directive (EU) 2022/2464
A source reference, not legal advice.
Scope
Sustainability reporting is no longer a voluntary narrative placed beside the accounts. The directive puts it in the management report, prescribes its content and lets an independent party express an opinion on it. That is why the work starts with the board and ends with the auditor, not the other way around.
The guide rests on the same data point matrix that our CSRD agent answers from. The matrix keeps every requirement as its own row with article, dimension and reading date, so a statement can be traced back to its source instead of resting on a summary.
- Legal act
- Directive (EU) 2022/2464
- Amends
- Directive 2013/34/EU, 2004/109/EC, 2006/43/EC
- Placement of the report
- The management report
- Reporting standard
- ESRS, adopted by delegated act
- Assurance
- Opinion by an independent party
- National implementation
- Per member state, see the implementation page
Matrix coverage
- Legal act
- 2022/2464
- Rows in the matrix
- 24
- Rows read
- 11
- Rows without a read requirement
- 13
- G, Governance and strategy
- 8 of 9 read
- E, Environment
- 0 of 5 read
- S, Social matters
- 0 of 4 read
- GRC, Assurance, supervision and penalties
- 3 of 6 read
Governance requirements row by row
- G1styrningstyrelse_och_ledningens_rollArtikel 19a
Upplysningskravet anger styrelsens och ledningens roll i hållbarhetsfrågor.
- G2strategiaffarsmodell_och_strategiArtikel 19a
Upplysningskravet anger affärsmodellen och strategin.
- G3malmal_och_handlingsplanerArtikel 19a
Upplysningskravet anger mål och handlingsplaner.
- G4policypolicyer_for_hallbarhetsfragorArtikel 19a
Upplysningskravet anger policyer för hållbarhetsfrågor.
- G5matetalmatetal_som_foljsArtikel 19a
Upplysningskravet anger de mätetal som följs.
- G6vardekedjaegen_verksamhet_och_vardekedjaArtikel 19a
Upplysningskravet omfattar egen verksamhet och värdekedjan.
- G7vasentlighetdubbel_vasentlighet_paverkan_och_finansiellArtikel 19a
Upplysningskravet omfattar både påverkan utåt och påverkan på resultat och ställning.
- G8placeringhallbarhetsavsnitt_i_forvaltningsberattelsenArtikel 19a
Upplysningarna lämnas i ett avgränsat avsnitt av förvaltningsberättelsen.
- G9ersattningoläst
Ersättningsupplysningarna vilar på standarderna, som ännu inte är inlästa.
- GRC1granskninggranskning_med_begransad_sakerhetArtikel 34
Granskning sker inledningsvis med begränsad säkerhet.
- GRC2digital-markningdigital_markning_i_esefArtikel 29d
Upplysningarna märks digitalt i det elektroniska rapporteringsformatet.
- GRC3granskningsuttalandeuttalande_om_vasentlighetsprocess_och_markningArtikel 34
Granskaren uttalar sig om väsentlighetsbedömningen och om märkningen.
- GRC4intern-kontrolloläst
Kraven på intern kontroll står i standarderna, som ännu inte är inlästa.
- GRC5taxonomikopplingoläst
Kopplingen till taxonomiupplysningarna är inte inläst på datapunktsnivå.
- GRC6riskhanteringoläst
Riskhanteringens datapunkter står i standarderna, som ännu inte är inlästa.
Roles the matrix answers for
- The reporting undertaking
- preparer
- The parent undertaking
- parent
- The subsidiary
- subsidiary
- The party assuring the report
- auditor
- Third country undertaking active in the EU
- third-country
Working order before the first report
- Establish whether the undertaking reports on its own or is covered by the consolidated report, and document the basis.
- Work through the disclosure requirements block by block and note which ones lack supporting evidence today.
- Assign each requirement to a named owner in management, so responsibility is written down before assurance begins.
- Collect the evidence with source and date, because the assurance provider asks for traceability rather than the conclusion.
- Read the change feed ahead of each reporting cycle, so an amended article is noticed in time.
Machine surfaces for the same content
- Agent manifest/api/public/v1/csrd/agent/manifest.json
- Run per role/api/public/v1/csrd/agent/run
- Verification view/api/public/v1/csrd/agent/verify
- Machine description/api/public/v1/csrd/agent/ai.json
- Derived data points/api/public/v1/open/derived?act=csrd
- Change feed per article/api/public/v1/diff/eu/csrd
- Vector corpus/api/public/v1/embeddings/csrd
Related pages
Reservation
The content supports compliance work and is not legal advice. The official wording prevails over every derived row.
Ready-made pack
CSRD reporting pack
€149, one-time purchase
The sustainability reporting basis in one file: the CSRD articles, the taxonomy regulation and the link to CSDDD, with an evidence chain per row.
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.