Scope and perimeter workspace
The reporting manual, section by section
Buyer task 60. Grounded in 5 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 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(7) | 2013/34/EU, Article 29c | Article 29c deleted | Undertakings that previously read Article 29c; the article itself is repealed. |
| Article 4(16) | (EU) 2024/1760, Article 22 | Article 22 deleted | The article is repealed; no party now holds the duty it set. |
| Article 2(12) | 2013/34/EU, Article 34(1), point (aa) and new 34(2a) | The statutory auditor's opinion and its scope | The statutory auditor; the undertaking that is audited. |
Add a row
| Section of the reporting manual | The change to make | The amending article | Status | Owner | Date reviewed | 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.
| Section of the reporting manual | The change to make | The amending article | Status | Owner | Date reviewed | Reading |
|---|---|---|---|---|---|---|
| Scope and thresholds | Replace the two earlier tests with net turnover above EUR 450 000 000 and more than 1 000 employees on average | a2-1 | agreed | Company secretary | 2027-02-20 | Scope and thresholds: cross-referenced to Directive (EU) 2026/470, Article 2(1), changes 2013/34/EU, Article 1(3) and 1(4); agreed. |
What this register does not do
It does not hold the manual and it does not write a section for you. It records one change per section, cross-referenced to the amending article, and flags a section that still rests on a removed article.
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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