{
  "node_id": "csrd-directive-article-1-amendments-to-accounting-directive",
  "title": "Directive (EU) 2022/2464 (CSRD) Article 1: Amendments to Directive 2013/34/EU",
  "domain": "Sustainability & ESG",
  "version": "1.0.0",
  "last_updated": "2026-05-06",
  "bluf": "This article extends the application of specific coordination and reporting measures under Directive 2013/34/EU to large undertakings and certain small and medium-sized public-interest entities, regardless of their legal form.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-sfdr-regulation-2019-2088-sustainable-finance-disclosure",
    "iso-14001-environmental-management-construction"
  ],
  "primary_citations_count": 5
}