Who it is for · Legal
Interpretation at the wording — with the right version.
CSRD work in law firms acquired an extra problem in 2026: two versions of the reporting standards apply side by side, German transposition is on the position documented here still outstanding, and the retrospectivity question is contested. In that situation, an answer without a version and a date is not an answer.
CSRD-GPT returns the relevant passage in its own words, names the citation and the version applied. For firm work that means the path to the norm gets shorter while the application of law stays with you. Statements about procedural status are dated and marked as research findings.
Typical questions
What law firms deal with in CSRD matters.
Is the client in scope at all?
Under the amended thresholds both criteria must be exceeded. The test has produced different answers since 2026.
Does the consolidation exemption apply?
One of the questions with several defensible readings. The range belongs in the answer, not a single position.
Which version governs this financial year?
With two versions applicable side by side and an option to choose, this is the preliminary question to everything else.
What follows from the outstanding German transposition?
As long as the transposition act is not promulgated, the existing commercial law provisions continue to apply. The position is documented with a date and can be checked.
How should the retrospectivity question be read?
The amendment envisages an obligation for past financial years; the standard setter and the profession have raised objections. Both are evidenced, neither is settled.
How do CSRD and supply chain duties relate?
Different thresholds, different deadlines, different legal acts — regularly conflated in practice.
Built for this
What is built for legal work.
- The legal text in its own words with a citation, rather than paraphrase
- Version separation between the 2023 standards and the revised version
- Dated statements on procedural status, marked as research rather than advice
- The range of defensible readings rather than a single position
- Separate knowledge spaces per matter
- German and English language versions of the legal acts side by side
Where the line runs
CSRD-GPT gives no legal advice and takes no interpretive decision. It takes you to the norm and makes visible which version underlies it.
The value is in the preparatory work: finding the relevant passage, settling the version, knowing the range of views held. The assessment stays with you.
Frequently asked
Does this replace reading the legal text?
No. CSRD-GPT takes you to the relevant passage and returns it in its own words with a citation. The application of law remains legal work — it is simply no longer held up by having to find the passage first.
How reliable are statements about procedural status?
Procedural positions change faster than any knowledge base. Statements about German transposition are therefore dated and marked as research findings rather than legal advice. Check them against the official source on the day you use them.
Does client material stay separate?
Yes. A separate knowledge space can be created per matter; material is not retrieved across spaces and is not used for training.