Scope and perimeter workspace
Data collection calendar, owner by owner
Buyer task 55. Grounded in 6 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(6) | 2013/34/EU, Article 29b | What the reporting standards must do | Undertakings and groups applying the sustainability reporting standards. |
| Article 2(3) | 2013/34/EU, Article 19(1), fourth subparagraph | Key intangible resources disclosure | Undertakings above the two tests. |
| Article 2(4) | 2013/34/EU, Article 19a(1) and 19a(3) | The sustainability statement duty and the value chain cap | Reporting undertakings above the two tests; value chain partners with fewer than 1 000 employees are protected by the cap. |
| Article 2(9) | 2013/34/EU, Article 29d | Digital tagging of the statement | Undertakings and parents subject to the sustainability statement duty. |
| Article 4(12) | (EU) 2024/1760, Article 16(3) | Reporting content by 31 March 2029 | The Commission; companies that publish the annual statement under Article 16(1). |
| Article 4(22) | (EU) 2024/1760, Article 37(1) | The due diligence transposition and application dates | Member States; companies within scope. |
Add a row
| Datapoint to collect, in your own words | Owner | Due date | The article the row rests on | Status | Reading |
|---|
Use the address you paid with, if you have a plan; that is where your workspace and your subscription live.
The article record and the scope check are free. Keeping a register across a reporting cycle is on the reading plan: USD 49 a month, or USD 490 a year.
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.
| Datapoint to collect, in your own words | Owner | Due date | The article the row rests on | Status | Reading |
|---|---|---|---|---|---|
| Sustainability statement information, re-tested for double materiality | Group reporting lead | 2027-03-01 | a2-4 | in progress | 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. |
What this register does not do
It does not hold the revised ESRS datapoint list and it does not set a due date for you. 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.
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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