{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "name": "agent-csrd-esrs — overview",
  "dateModified": "2026-06-11T16:41:59.729Z",
  "directive": "EU CSRD 2022/2464",
  "standards": "ESRS Set 1 (12 topical)",
  "assurance": "limited → reasonable by 2028",
  "first_report_fy": "2026",
  "auditor": "PwC"
}