The exemptions

Permitted omissions, with the exemption used for each

What this register doesOne 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 set out below, in our own words, cited to the subparagraph that carries them. A row with no exemption named reads as reported, not omitted.

Buyer task 25. Grounded in 1 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.

The table this register rests on

The four exemptions sit in the fourth subparagraph of Article 19a(3) of Directive 2013/34/EU, as replaced by Article 2(4) of Directive (EU) 2026/470, and the same four sit in the group article for the parent undertaking.

Exemption	What the text permits, in our words	Cited
Serious prejudice to the commercial position	Where an exceptional case would hurt the undertaking's trading position badly, the point may be left out. Four conditions: the rest of the statement still gives a fair and balanced picture; disclosure even in aggregated form cannot meet the requirement without that harm; the fact that the exemption was used is stated; and the position is revisited at every reporting date.	Directive 2013/34/EU Article 19a(3), as replaced by Article 2(4) of Directive (EU) 2026/470, point (a)
Trade secret	Material that amounts to a trade secret in the trade secrets directive's sense: the softer assets, the know-how and the fruits of innovation are the categories. The fact that the exemption was used is stated and the position is revisited at every reporting date.	Directive 2013/34/EU Article 19a(3), as replaced by Article 2(4) of Directive (EU) 2026/470, point (b), read with Directive (EU) 2016/943
Classified information	Material that counts as classified under Regulation (EU) 2023/2418. The fact that the exemption was used is stated and the position is revisited at every reporting date.	Directive 2013/34/EU Article 19a(3), as replaced by Article 2(4) of Directive (EU) 2026/470, point (c)
Protected from unauthorised access or disclosure, privacy or security	Material that other Union acts or national law keep from unauthorised access or disclosure, and material whose release would put a person's privacy or a person's or organisation's safety at risk. The fact that the exemption was used is stated and the position is revisited at every reporting date.	Directive 2013/34/EU Article 19a(3), as replaced by Article 2(4) of Directive (EU) 2026/470, point (d)

Add a row

Datapoint or requirement omitted	The exemption used	The conditions checked	Reporting date at which it was re-assessed	Reading

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 or requirement omitted	The exemption used	The conditions checked	Reporting date at which it was re-assessed	Reading
ESRS G1-4, the cases brought before the courts	serious prejudice to the commercial position	all conditions met and the use of the exemption is disclosed	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.

What this register does not do

It does not decide that an exemption applies; that is the undertaking’s determination, and the text says the cases must remain exceptional. It records the exemption used, the conditions and the re-assessment date, so the disclosure that the exemption was used is on the file.

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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