Scope and perimeter workspace
The scope and perimeter workspace
One record for the scope and perimeter workspace. Every register, every field and every specimen row on the pages is rendered from this file, and every field names the article of data/rule.json it rests on. Nothing here states a fact about the instrument we cannot cite: where a text is not held, the field says so, and where the text states the duty, the citation is on the row.
The workspace keeps the register and reads what you entered against the article behind it. It does not file your statement, does not give legal advice, does not certify, does not decide a rule applies to you and does not measure anything on the ground. Not legal advice; does not certify.
Group perimeter, entity by entity
Buyer task 3. One row per entity in the group: the EU undertaking, the listed subsidiary, the parent, and the EU subsidiary or branch of a third-country parent. Each row carries the two tests on
Member State de-scoping election
Buyer task 5. The amending directive lets a Member State exempt the undertakings that do not exceed the two tests for the financial years that begin between 1 January 2025 and 31 December 2026.
Transposition watch
Buyer task 54, 7. One row per Member State where the group operates, read against the two dates the text states: 19 March 2027 for the measures for Articles 1, 2 and 3, and 26 July 2028 for the meas
Data collection calendar
Buyer task 55. One row per datapoint still to be collected after the perimeter changed: the datapoint in your own words, the owner, the due date and the article the row rests on. A row with no ow
Statement mark-up and section removal
Buyer task 56, 27, 57. One row per section of the sustainability statement: the section, the article it rested on, and whether it is kept or removed. A section marked kept whose article the amending dire
Assurance engagement addendum
Buyer task 58, 21. One row per engagement: the engagement, the standard agreed with the auditor, the scope of the opinion and the fee. The opinion in the amended text is a limited assurance opinion,
Reporting manual reconciliation
Buyer task 60. One row per section of the group reporting manual that the amendment touches, each cross-referenced to the amending article. A section whose only source article was removed is call
Supplier request and the right to decline
Buyer task 17, 16, 19, 30. One row per request to a value chain partner: the partner, the size, the information asked for and the basis for asking. Where a partner has fewer than 1 000 employees on average,
Digital tagging plan
Buyer task 23. One row per datapoint in the statement: the datapoint, the taxonomy element and the source of the element. The mark-up requirement sits in the same article as the statement, in the
Due diligence scope and timing, company by company
Buyer task 8, 9. One row per company: the two due diligence tests the amendment sets, the franchising or licensing route, and the two dates. The free scope check on the home page runs the same two
The revised ESRS datapoint status, requirement by requirement
Buyer task 13. One row per disclosure requirement you report: its status in the standards we hold, what the amending directive removes or leaves to the delegated act that revises ESRS, and the so
Double materiality worksheet, topic by topic
Buyer task 14, 15. One row per sustainability matter: the impact perspective, the financial perspective, the evidence, and, where a topic is not material, a dated rationale an assurer would ask for.
Voluntary standards, the self-declaration of size and the adoption dates
Buyer task 18, 19, 20, 32. One row per value chain partner: whether you rely on its self-declaration of size, whether what you ask sits inside the voluntary standards, and how you meet the value chain inform
Permitted omissions, with the exemption used for each
Buyer task 25. One row per datapoint you omit: the exemption used, the conditions that go with it, and the reporting date at which it was re-assessed. The four exemptions and their conditions are
The climate transition plan duty, repealed and answered
Buyer task 27, 57. One row per policy or statement section that carried a climate transition plan: the answer to the repeal question, the answer to the reporting-side question, and the consequence re
The statement to the financial statements, reconciliation by reconciliation
Buyer task 36. One row per line of the sustainability statement that has a counterpart in the financial statements: the linkage type, the paragraph of the held standard that governs it, the finan
The one-page board pack
Buyer task 37, 28, 29, 31. One row per item the board or the audit committee has to see: the scope conclusion, the assumptions, the open items and the source clause for each. The standing items below are ren
Specimen: a worked row from every register
Each row below is the specimen the record holds for that register, rendered by the same code the page and the browser use (R-165). A made-up row, so you can see what each register reads. Not your data, and not a finding about anyone.
| Register | The specimen row, made up | What the workspace reads from it |
|---|---|---|
| Group perimeter, entity by entity | Entity, as it appears in the consolidation: Northern Chemicals GmbH; Member State or third country: Germany; The limb this entity is tested under: EU undertaking; Balance sheet date the figures are taken at: 2026-12-31 | in scope on both tests. amended Article 1(3) and Article 19a(1) of Directive 2013/34/EU; Directive (EU) 2026/470, Article 2(1) and Article 2(4). |
| Member State de-scoping election | Member State: Ireland; Start of the financial year in the window: 2026-01-01; Does the undertaking exceed the two tests?: no; The national measure: not verified in this record | the option exists in the text for the financial years starting between 1 January 2025 and 31 December 2026; whether Ireland has used it is not verified in this record (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470). |
| Transposition watch | Member State: France; The national measure against the deadline: not yet notified in this record; The measures this row watches: Articles 1, 2 and 3 (deadline 19 March 2027); The national measure reference, if you have it: left blank | not yet notified in this record: no national measure is entered for France. The deadline is 19 March 2027 (Article 5 of Directive (EU) 2026/470). Not a statement that no measure exists. |
| Data collection calendar | Datapoint to collect, in your own words: Sustainability statement information, re-tested for double materiality; Owner: Group reporting lead; Due date: 2027-03-01; The article the row rests on: a2-4 | Sustainability statement information, re-tested for double materiality: owner Group reporting lead, due 2027-03-01, in progress. Rests on Directive (EU) 2026/470, Article 2(4), changes 2013/34/EU, Article 19a(1) and 19a(3). The amended text sets the standards, the statement duty, the key intangible resources disclosure and the mark-up; the calendar dates for your own datapoints come from the standard in force for the year. |
| Statement mark-up and section removal | Section of the statement: Climate transition plan; The article the section rested on: a4-16; Marking: removed; Residual mandatory language: checked, no residual language found | Climate transition plan: removed. Article 22 of Directive (EU) 2024/1760, deleted by Article 4(16) of Directive (EU) 2026/470. No residual mandatory language left behind, on the check you recorded. |
| Assurance engagement addendum | Engagement: Group sustainability statement, current financial year; The standard agreed with the auditor: limited assurance standards due by 1 July 2027; The scope of the opinion: the statement, the standards applied, the process used to identify the information, the mark-up and the Article 8 taxonomy disclosures; The fee agreed: agreed with the auditor | Group sustainability statement, current financial year: limited assurance, on the limbs named in Article 34(1), point (aa) of Directive 2013/34/EU, as replaced by Article 2(12) of Directive (EU) 2026/470, against the standards due by 1 July 2027 (Article 26a(3) of Directive 2006/43/EC, as replaced by Article 1(3)). The board keeps collective responsibility for preparing and publishing the statement and its mark-up (amended Article 33(1) of Directive 2013/34/EU). |
| Reporting manual reconciliation | Section of the reporting manual: Scope and thresholds; The change to make: Replace the two earlier tests with net turnover above EUR 450 000 000 and more than 1 000 employees on average; The amending article: a2-1; Status: agreed | Scope and thresholds: cross-referenced to Directive (EU) 2026/470, Article 2(1), changes 2013/34/EU, Article 1(3) and 1(4); agreed. |
| Supplier request and the right to decline | Value chain partner: A smaller packaging supplier; Average number of employees: 420; Information requested: The emissions attributable to the packaging supplied; The basis for asking: within the voluntary standards | within the voluntary standards, so the cap does not bite; the partner may still point to those standards (amended Article 19a(3) and new Article 29ca of Directive 2013/34/EU, Directive (EU) 2026/470 Articles 2(4) and 2(8)). |
| Digital tagging plan | Datapoint in the statement: Sustainability statement, all reported information; Taxonomy element: left blank; Where the element comes from: an element list we do not hold; Mark-up state: not required yet | Sustainability statement, all reported information: the taxonomy element list is not held in this record, so no element is stated for this row; enter the element from Delegated Regulation (EU) 2019/815. The mark-up sits in Article 29d of Directive 2013/34/EU, as amended by Article 2(9) of Directive (EU) 2026/470; until the mark-up rules are adopted in the Delegated Regulation the undertakings are not required to mark up. Topical reading, not an equivalence: EU Taxonomy Regulation, Article 8 KPI regime, confidence high. |
| Due diligence scope and timing, company by company | Company or group tested: Northern Chemicals GmbH; Net worldwide turnover, taken for the accounting year before, EUR million: 1800; Average headcount in the financial year: 6200; Franchising or licensing royalties in the Union, EUR million (that route only): left blank | in scope on both due diligence tests: net worldwide turnover above EUR 1 500 000 000 and more than 5 000 employees on average. The tests sit in amended Article 2(1) of Directive (EU) 2024/1760, inserted by Article 4(2) of Directive (EU) 2026/470; the measures are due by 26 July 2028 and apply from 26 July 2029 (Article 4(22) of Directive (EU) 2026/470). |
| The revised ESRS datapoint status, requirement by requirement | Disclosure requirement, as the standard numbers it: ESRS E1-6; Topic, in our words: Gross Scope 1, 2 and 3 and total greenhouse gas emissions; Status in the standards we hold: mandatory; Cited to: ESRS E1-6, as held in Commission Delegated Regulation (EU) 2023/2772 (ESRS set 1) | ESRS E1-6, Gross Scope 1, 2 and 3 and total greenhouse gas emissions: mandatory in the standards held, cited to ESRS E1-6, as held in Commission Delegated Regulation (EU) 2023/2772 (ESRS set 1). The revised status is not stated in the text held, because the act revising ESRS is not held here. See Directive (EU) 2026/470, amended Article 29b, and recital 18. |
| Double materiality worksheet, topic by topic | Sustainability matter: Biodiversity and ecosystems; Impact materiality, from the undertaking towards people and the environment: not material; Financial materiality, from the environment and society towards the undertaking: not material; The evidence behind the judgement: The screening of the location register found no site in or near a protected area and no dependency on ecosystem services above the threshold set in the assessment method. | Biodiversity and ecosystems: not material on both perspectives, assessed on 2026-09-30, on the evidence: The screening of the location register found no site in or near a protected area and no dependency on ecosystem services above the threshold set in the assessment method. The reason recorded is: The topic is not material on either perspective on the evidence recorded on 30 September 2026; the conclusion and the screening method are kept with the assessment working papers. A datapoint that is not material may be omitted under ESRS 1 paragraph 34(b); one drawn from other EU legislation must be stated as not material under ESRS 1 paragraph 35; and where climate change is assessed as not material a detailed explanation is required under ESRS 1 paragraph 32. See amended Article 19a(1) of Directive 2013/34/EU, Article 2(4) of Directive (EU) 2026/470. |
| Voluntary standards, the self-declaration of size and the adoption dates | Value chain partner: Baltic Components AS; Its average headcount in the year before: 420; The self-declaration of size: rely on it; What you ask, against the voluntary standards: within the voluntary standards | Baltic Components AS: you rely on its self-declaration of size; the text states no verification is required, but you must not rely on it where you know, or should know, it is manifestly incorrect. what you ask sits inside the standards for voluntary use under new Article 29ca, which are based on Commission Recommendation (EU) 2025/1710 (Article 2(8) of Directive (EU) 2026/470), so the cap does not bite and the partner is not put to the statutory right to decline; the basis on which the value chain information is met is not recorded. The duties sit in amended Article 19a(3) of Directive 2013/34/EU, Article 2(4) of Directive (EU) 2026/470. |
| Permitted omissions, with the exemption used for each | Datapoint or requirement omitted: ESRS G1-4, the cases brought before the courts; The exemption used: serious prejudice to the commercial position; The conditions checked: all conditions met and the use of the exemption is disclosed; Reporting date at which it was re-assessed: 2026-12-31 | ESRS G1-4, the cases brought before the courts: omitted under the exemption for serious prejudice to the commercial position; the conditions are recorded as met and the use of the exemption is disclosed and it is re-assessed at each reporting date, the last on 2026-12-31. The exemption sits in the fourth subparagraph of Article 19a(3) of Directive 2013/34/EU, as replaced by Article 2(4) of Directive (EU) 2026/470. |
| The climate transition plan duty, repealed and answered | Policy or statement section: Due diligence policy, the climate transition plan clause; Was the climate transition plan duty in the due diligence directive repealed?: yes; Does the due diligence transition plan duty survive the repeal on the reporting side?: no; The consequence recorded for this section: The clause was removed and the policy re-approved without it; the section of the statement that rested on it was taken out and the removal is minuted. | Due diligence policy, the climate transition plan clause: the climate transition plan duty is repealed, yes: Article 4(16) of Directive (EU) 2026/470 deletes Article 22 of Directive (EU) 2024/1760, and recital 47 records that the provisions were deemed disproportionate. On the reporting side the duty does not survive: the amending directive carries no replacement, and the revision of the reporting standards is left to a delegated act (recital 18 of Directive (EU) 2026/470). The clause was removed and the policy re-approved without it; the section of the statement that rested on it was taken out and the removal is minuted. Dated 2026-10-14. |
| The statement to the financial statements, reconciliation by reconciliation | Line of the sustainability statement: Capital expenditure on the decarbonisation plan; The financial statement line, note or paragraph it points to: Note 9, property, plant and equipment additions, and the CapEx key performance indicator; The linkage: indirect connectivity; Paragraph of the held standard behind the linkage: ESRS 1 paragraph 125 on indirect connectivity | Capital expenditure on the decarbonisation plan against Note 9, property, plant and equipment additions, and the CapEx key performance indicator, recorded as ESRS 1 paragraph 125 on indirect connectivity, which is an indirect linkage, so the statement explains how the amounts relate to the most relevant amounts in the financial statements and references the line item, with a reconciliation where appropriate and possibly in tabular form, under ESRS 1 paragraph 125. The requirement sits in ESRS 1 as held in Commission Delegated Regulation (EU) 2023/2772, and the statement duty in amended Article 19a(1) of Directive 2013/34/EU, Article 2(4) of Directive (EU) 2026/470. Recorded on the row: The statement figure is a part of the additions in note 9; the two are consistent and the link is recorded here rather than reconciled line by line. |
| The one-page board pack | Item for the board: Scope conclusion for the group; Status: for decision; The assumption it rests on: The consolidated net turnover at the balance sheet date is EUR 620 000 000 and the average headcount is 1 400, both taken from figures the group controller supplied.; The source clause: Amended Article 29a(1) of Directive 2013/34/EU, Article 2(5) of Directive (EU) 2026/470 | Scope conclusion for the group: for decision. The assumption it rests on is The consolidated net turnover at the balance sheet date is EUR 620 000 000 and the average headcount is 1 400, both taken from figures the group controller supplied.; the source clause is Amended Article 29a(1) of Directive 2013/34/EU, Article 2(5) of Directive (EU) 2026/470; the owner is Group financial controller. The pack states the scope status, the assumptions, the open items and the source clause for each, and does not make the decision the board makes (amended Article 1(3) of Directive 2013/34/EU, Article 2(1) of Directive (EU) 2026/470). |
The articles behind the workspace
Every field names the amending article and the article it changes, the disclosure requirement of the held ESRS text, or the recital where the mandate sits in a recital. The two dates the watch reads are the ones the text states: the measures for Articles 1, 2 and 3 by 19 March 2027 (Article 5 of Directive (EU) 2026/470), and the measures for Article 4 by 26 July 2028 (Article 4(22)). Where a national measure is not held, the register says not yet notified in this record and never invents a date.
A topical reading, never an equivalence
On the digital tagging plan, EU Taxonomy Regulation is held and read alongside the mark-up article: Disclosure by financial and non-financial undertakings (Taxonomy Article 8) - the KPI regime, confidence high. Topical reading only, not an equivalence: the mark-up article carries the Article 8 taxonomy disclosures into the tagging plan, and this held control is the Article 8 KPI regime. It is a reading on the same topic, not a mapping and not a statement that one satisfies the other. The taxonomy element list itself is not held here, and the plan says so on the row.
How to read it
Sign in with the address you paid with, choose a register, and add a row. The register keeps it on your account and reads it against the article behind it, in your browser, from the same record these pages are rendered from. The article record itself stays free to read at the article index, and a draft is read per article at the reading.