The board pack
The one-page board pack
Buyer task 37, 28, 29, 31. Grounded in 4 provisions of the article record, each cited on the row.
The article behind every field
| Amending article | Changes | The provision, one page each | Who it binds |
|---|---|---|---|
| Article 2(1) | 2013/34/EU, Article 1(3) and 1(4) | Who the reporting rules now reach | Large undertakings and groups above the two tests, regardless of legal form; the bodies named in paragraph 4 are outside. |
| Article 4(19) | (EU) 2024/1760, Article 27(4) | The penalty ceiling | Member States (setting the ceiling); companies (exposure). |
| Article 4(20) | (EU) 2024/1760, Article 29 | Civil liability moves back to national law | Member States; companies in the jurisdictions where they operate. |
| Article 4(4) | (EU) 2024/1760, Article 4 | What Member States may not gold-plate | Member States; groups with operations in several Member States. |
The table this register rests on
These are the items the record itself can carry. The penalty ceiling, the liability position and the harmonised duties are stated here because the amending directive states them; nothing else is added.
| Standing item | What the record states | Source clause |
|---|---|---|
| Scope conclusion | An undertaking is in scope where, at its balance sheet date, net turnover is above EUR 450 000 000 and average headcount is more than 1 000; a parent is in scope on the same two tests on the consolidated figures; a third-country group is in scope on the EUR 450 000 000 two-year Union turnover and the EUR 200 000 000 subsidiary or branch test. | Directive 2013/34/EU Article 1(3) and 19a(1), and Articles 29a(1) and 40a(1), as amended by Article 2(1), 2(4), 2(5) and 2(13) of Directive (EU) 2026/470 |
| The transposition dates | The measures for Articles 1, 2 and 3 are due by 19 March 2027; the measures for Article 4 are due by 26 July 2028 and apply from 26 July 2029. | Directive (EU) 2026/470, Article 5 and Article 4(22) |
| The penalty ceiling | The most a supervisory authority may impose is three per cent of the undertaking’s turnover, taken for the accounting year before the decision; for an ultimate parent the same percentage runs on the consolidated figure. | Directive (EU) 2024/1760 Article 27(4), as replaced by Article 4(19) of Directive (EU) 2026/470 |
| The liability position | The harmonised civil liability regime is gone. Where national law makes a company answerable for damage from a breach of the due diligence duties, the injured person must be able to recover in full, with no overcompensation; which national rules apply is a matter for each Member State. | Directive (EU) 2024/1760 Article 29, as amended by Article 4(20) of Directive (EU) 2026/470 |
| What Member States may not gold-plate | Member States may not diverge from the harmonised set: the identification duty, prioritisation, the duties to address adverse impacts, the complaints and notification mechanism, monitoring, and reporting. They may go further on other provisions, or on provisions more specific in objective or field. | Directive (EU) 2024/1760 Article 4, as replaced by Article 4(4) of Directive (EU) 2026/470 |
| The open item on the reporting standards | The revised status of a datapoint under the act revising ESRS is not stated in the text held; the act is due within half a year of the amending directive taking effect. | Directive (EU) 2026/470, recital 18 |
Add a row
| Item for the board | Status | The assumption it rests on | The source clause | The owner | Reading |
|---|
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Specimen: a worked row from this register
The specimen the record holds for this register, rendered from data/ by the same code the page and the browser use (R-165). Made up, so you can see what the register reads. Not your data, and not a finding about anyone.
| Item for the board | Status | The assumption it rests on | The source clause | The owner | Reading |
|---|---|---|---|---|---|
| Scope conclusion for the group | for decision | 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. | Amended Article 29a(1) of Directive 2013/34/EU, Article 2(5) of Directive (EU) 2026/470 | Group financial controller | 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). |
What this register does not do
It does not make the decision the board makes. It lays out the scope status, the assumptions, the open items and the source clause for each, so the paper that goes into the room is complete; the call is made in the room.
Not legal advice; does not certify. Every field carries the article it rests on, and where the text is silent the register says so rather than inventing a fact.
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