Regulayer™ / The 156 laws / Supply chain
EU · CSRD / ESRS
Traceable, verifiable sustainability reporting.
What the signed record shows
The proof is a signed, tamper-evident record. Anyone can check it, without an account, and nothing has to leave the building to make it. Evidence, not a promise.
Citation: Dir (EU) 2022/2464; Del Reg (EU) 2023/2772 (ESRS 1/2)
In the same family
What to do about it
A signed record of which AI you used and what you checked, sealed to the exact file you deliver, made on your own machine and checkable free by anyone you send it to.
Part of the Regulayer™ proof catalogue: 156 laws and standards, one sealed engine. This page is a product description, not legal advice.
What the statute requires, section by section
Directive (EU) 2022/2464 (Corporate Sustainability Reporting Directive, CSRD), amending Directive 2013/34/EU to require sustainability reporting (inserted Articles 19a and 29a) under the European Sustainability Reporting Standards. ESRS are set by Commission Delegated Regulation (EU) 2023/2772 (Annexes I and II). Provisions addressed:
- ESRS 1 (General requirements)
- data-quality characteristics including verifiability; the basis for data-point traceability.
- ESRS 2 (General disclosures)
- mandatory cross-cutting disclosures.
- Digital tagging
- single electronic reporting format (inline XBRL).
- Assurance
- limited assurance of the sustainability statement. Application is phased: wave 1 from financial year 2024; waves 2 and 3 postponed by Directive (EU) 2025/794 ("stop-the-clock").
Taken from the Regulayer™ entry for this instrument, which is built against the primary text.
This is the duty on the business. For what a lawyer in Europe must disclose about using AI in a filing, see Europe: the EU AI Act, the CCBE guides, and what Germany tells its lawyers.