CSRD
Article 1: Sustainability statement content (Articles 19a and 29a of Directive 2013/34/EU) – CSRD

CSRD A1-19a-3o: Conditional omissions: commercial prejudice, trade secrets, classified and protected information

What does A1-19a-3o require?

The undertaking may omit information whose disclosure would seriously harm its commercial position in exceptional cases (provided a fair and balanced understanding remains and no aggregated form would serve), trade secret information, classified information and information protected by other law or for the privacy or security of persons. Each use must be disclosed and reassessed at every reporting date. As amended by Directive (EU) 2026/470.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Other controls in Article 1: Sustainability statement content (Articles 19a and 29a of Directive 2013/34/EU) – CSRD

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.