CSRD A1-29a: Consolidated sustainability reporting by the parent, including significant subsidiary differences and exempted subsidiaries

What does A1-29a require?

A parent within scope must include in its consolidated management report the group-level sustainability information equivalent to Article 19a (business model and strategy, transition plan, targets, governance, policies, incentives, due diligence, impacts, risks, indicators, identification process, value chain and omissions), report it under the ESRS, explain where risks or impacts of a subsidiary differ significantly from the group's, and list the consolidated subsidiaries exempted from their own reporting. Compliance at group level discharges the parent's individual Article 19a duty. Parents may exclude subsidiaries acquired, merged or leaving during the year (disclosing significant events), and financial holding undertakings with independent subsidiaries may opt out. As amended by Directive (EU) 2026/470.