Scope and perimeter workspace

The marked-up statement, section by section

What this register doesOne row per section of the sustainability statement: the section, the article it rested on, and whether it is kept or removed. A section marked kept whose article the amending directive removes is called out, and a removed section is asked for the residual-language check, so no mandatory language is left behind. Article 22 of the due diligence directive, which set the climate transition plan duty, is deleted by Article 4(16) of the amending directive.

Buyer task 56, 27, 57. 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Article 4(16)	(EU) 2024/1760, Article 22	Article 22 deleted	The article is repealed; no party now holds the duty it set.
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(6)	2013/34/EU, Article 29b	What the reporting standards must do	Undertakings and groups applying the sustainability reporting standards.
Article 2(7)	2013/34/EU, Article 29c	Article 29c deleted	Undertakings that previously read Article 29c; the article itself is repealed.

Add a row

Section of the statement	The article the section rested on	Marking	Residual mandatory language	Your note	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.

Section of the statement	The article the section rested on	Marking	Residual mandatory language	Your note	Reading
Climate transition plan	a4-16	removed	checked, no residual language found	The section drew on Article 22 of Directive (EU) 2024/1760.	Climate transition plan: removed. Article 22 of Directive (EU) 2024/1760, deleted by Article 4(16) of Directive (EU) 2026/470. No residual mandatory language left behind, on the check you recorded.

What this register does not do

It does not hold the revised ESRS datapoint list or the marked-up statement itself. It records the marking you make and cites the article that removed each section. Where the text states no duty for a section, the marking is not stated in the text.

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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