CSRD A1-33: Collective responsibility of the bodies for preparing and publishing the reports under the ESRS and the electronic format

What does A1-33 require?

Members of the administrative, management and supervisory bodies, within their national-law competences, are jointly responsible for ensuring that the financial statements, management report and governance statements (individual and consolidated) are prepared and published in line with the Directive, the IAS Regulation where applicable, Delegated Regulation (EU) 2019/815, the ESRS and the format rules, subject to any national relief for the electronic format. As amended by Directive (EU) 2026/470.