[
{
"regulation": "CSRD",
"sector": "financial",
"subsector": null,
"applies": true,
"confidence": "definite",
"basis_article": "1",
"notes": "Large financial undertakings must report under CSRD"
},
{
"regulation": "CSRD",
"sector": "manufacturing",
"subsector": null,
"applies": true,
"confidence": "definite",
"basis_article": "1",
"notes": "Large manufacturing companies must provide sustainability reports"
},
{
"regulation": "CSRD",
"sector": "energy",
"subsector": null,
"applies": true,
"confidence": "definite",
"basis_article": "1",
"notes": "Large energy companies must provide sustainability reports"
},
{
"regulation": "CSRD",
"sector": "transport",
"subsector": null,
"applies": true,
"confidence": "definite",
"basis_article": "1",
"notes": "Large transport companies must provide sustainability reports"
},
{
"regulation": "CSRD",
"sector": "healthcare",
"subsector": null,
"applies": true,
"confidence": "definite",
"basis_article": "1",
"notes": "Large healthcare companies must provide sustainability reports"
},
{
"regulation": "CSRD",
"sector": "digital_infrastructure",
"subsector": null,
"applies": true,
"confidence": "definite",
"basis_article": "1",
"notes": "Large digital companies must provide sustainability reports"
},
{
"regulation": "CSRD",
"sector": "public_administration",
"subsector": null,
"applies": false,
"confidence": "definite",
"basis_article": "1",
"notes": "Public bodies generally not in scope"
},
{
"regulation": "CSRD",
"sector": "other",
"subsector": "listed_smes",
"applies": true,
"confidence": "definite",
"basis_article": "1",
"notes": "Listed SMEs (except micro) must report with simplified standards"
}
]
