CSRD A2-TD: Listed issuers: responsibility statement and publication of the assurance report with the annual financial report

What does A2-TD require?

An issuer's annual financial report must carry statements by the responsible persons, named with their functions, that to their knowledge the management report is prepared, where appropriate, in accordance with the ESRS and the Taxonomy Article 8 specifications; the management report must be drawn up under Articles 19, 19a, 20 and 29d (and Articles 29 and 29a with 29d(2) for consolidated accounts); and the sustainability assurance report must be disclosed in full to the public together with the annual financial report. ESMA issues supervisory guidelines and the Commission decides on equivalence of third-country standards.