EU Accounting Directive (Directive 2013/34/EU)
Chapter 5: Management report, sustainability reporting and corporate governance statement – EU Accounting Directive (Directive 2013/34/EU)

EU Accounting Directive (Directive 2013/34/EU) A19a-45: Reporting under the adopted standards and dialogue with workers' representatives

What does A19a-45 require?

The sustainability information follows the standards the Commission adopted under Article 29b (the ESRS). Management briefs the workers' representatives at the right level and talks through with them what is reported and how it is gathered and checked, and passes their opinion, where applicable, to the administrative, management or supervisory bodies.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ESRS (revised 2026) · 1 control

  • ESRS1-1 Apply the cross-cutting and topical standards and add entity-specific disclosures where a material topic is not covered

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in Chapter 5: Management report, sustainability reporting and corporate governance statement – EU Accounting Directive (Directive 2013/34/EU)

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The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.

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