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Documentation Index

Fetch the complete documentation index at: https://docs.law4devs.eu/llms.txt

Use this file to discover all available pages before exploring further.

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Overview

FieldValue
CELEX32022L2464
StatusActive
Articles8
Recitals84
EUR-LexView Official Text

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Compliance Deadlines

DateTypeDescription
2023-01-05Entry into forceDirective enters into force
2025-01-01Partial applicationLarge public-interest entities (FY2024 reporting) apply
2026-01-01Partial applicationLarge companies (FY2025 reporting) apply
2027-01-01Partial applicationListed SMEs (FY2026 reporting) apply

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Stakeholder Roles

The CSRD defines obligations for the following stakeholder roles:
  • manufacturer - Developers of sustainability reporting software and tools
  • importer - Non-EU companies with significant EU operations
  • distributor - Assurance service providers for sustainability data
  • authorized_representative - EU representatives for non-EU undertakings
  • notified_body - Independent assurance service providers
  • market_surveillance - National competent authorities
  • consumer - Investors and stakeholders using sustainability information

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Requirement Types

Requirements in CSRD are classified as:
  • obligation - Mandatory sustainability reporting requirements
  • prohibition - Restricted reporting practices and greenwashing
  • right - Rights of stakeholders to access sustainability information
  • procedure - Assurance and digital tagging procedures
  • general - General provisions and definitions

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API Usage

# Get all CSRD articles
curl https://api.law4devs.eu/v1/frameworks/csrd/articles

# Get CSRD framework details
curl https://api.law4devs.eu/v1/frameworks/csrd

# Get CSRD requirements
curl https://api.law4devs.eu/v1/frameworks/csrd/requirements

# Get CSRD recitals
curl https://api.law4devs.eu/v1/frameworks/csrd/recitals

# Python SDK
from law4devs import Law4Devs

client = Law4Devs(api_key="your-api-key")

# List all CSRD articles
articles = client.articles.list("csrd")

# Get CSRD requirements by stakeholder role
requirements = client.requirements.list("csrd", role="manufacturer")

# Search CSRD articles by tag
articles = client.articles.search("csrd", query="ESG")

// TypeScript SDK
import { Law4Devs } from '@law4devs/sdk';

const client = new Law4Devs({ apiKey: 'your-api-key' });

// List all CSRD articles
const articles = await client.articles.list('csrd');

// Get CSRD requirements by stakeholder role
const requirements = await client.requirements.list('csrd', { role: 'manufacturer' });

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Key Topics

  • Sustainability reporting scope and applicability
  • European Sustainability Reporting Standards (ESRS)
  • Double materiality assessment (impact and financial)
  • Environmental, Social, and Governance (ESG) disclosures
  • Digital tagging and machine-readable format (XHTML)
  • Limited assurance requirements
  • Value chain reporting (upstream and downstream)
  • Non-EU company reporting obligations