7 sections · 25 audit questions · every article, annex and clause · v2022-12-14
This page lists every regulatory leaf of CSRD in the order it appears in the regulation — each article, annex and clause. The audit checklist treats every leaf as a separate audit row, including the permissive ones.
Click a row's citation to jump to it. The audit-question count shows how many auditable rows the checklist generates from that leaf (zero means the leaf is informational only).
| Citation | Kind | Title | Audit questions |
|---|---|---|---|
| Article 19 | Article | Content of the management report — key intangible resources | 1 |
| Article 19a | Article | Sustainability reporting | 13 |
| Article 20 | Article | Corporate governance statement — diversity policy | 1 |
| Article 29a | Article | Consolidated sustainability reporting | 6 |
| Article 29d | Article | Single electronic reporting format | 2 |
| Article 30 | Article | Publication | 1 |
| Article 33 | Article | Collective responsibility of the administrative, management and supervisory bodies | 1 |
The Compliance Matrix is the verification document — every paragraph in scope on one PDF. The audit checklist bundle is the per-question working document (25 questions, 5 artefact formats).