Connectivity
The statement to the financial statements, reconciliation by reconciliation
Buyer task 36. Grounded in 2 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(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. |
The table this register rests on
Read from ESRS 1 as held. The duty is a pointer to the finance notes, a stated link between the two sets of amounts, or an explanation of whether they line up, point by point; a bridge may be given and may be tabular.
| Paragraph of the held standard | What it requires, in our words |
|---|---|
| ESRS 1 paragraph 124, direct connectivity | Where a figure or an amount in the statement is also in the financial statements and crosses the materiality line, the reader is pointed to the note or paragraph where it sits there. |
| ESRS 1 paragraph 125, indirect connectivity | Where the statement carries an amount that is built from, or forms part of, a figure in the financial statements, the statement says how the two hang together and where to find the finance line; a bridge table is allowed. |
| ESRS 1 paragraph 126, consistency | Everything else that crosses the materiality line: the statement explains whether the significant inputs, assumptions and words line up with their counterparts in the financial statements. |
| ESRS 1 paragraph 127, one datapoint | The check runs point by point, not in the aggregate, and names the finance line or note; where they do not line up, the statement says so and gives the reason. |
Add a row
| Line of the sustainability statement | The financial statement line, note or paragraph it points to | The linkage | Paragraph of the held standard behind the linkage | Where the two are not consistent, the fact and the reason | 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.
| Line of the sustainability statement | The financial statement line, note or paragraph it points to | The linkage | Paragraph of the held standard behind the linkage | Where the two are not consistent, the fact and the reason | Reading |
|---|---|---|---|---|---|
| Capital expenditure on the decarbonisation plan | Note 9, property, plant and equipment additions, and the CapEx key performance indicator | indirect connectivity | ESRS 1 paragraph 125 on indirect connectivity | 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. | 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. |
What this register does not do
It does not prepare the financial statements or the statement and it does not decide that the two agree. It records each linkage, the paragraph that governs it and any inconsistency the reviewer found, and it says so on the row.
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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