Scope and perimeter workspace

The digital tagging plan, datapoint by datapoint

What this register doesOne row per datapoint in the statement: the datapoint, the taxonomy element and the source of the element. The mark-up requirement sits in the same article as the statement, in the single electronic reporting format and the Delegated Regulation it names. The element list itself is not held in this record, so the register says so on the row rather than naming an element it cannot cite, and the EU Taxonomy Regulation is read alongside as a topical reading with its confidence, never as an equivalence.

Buyer task 23. Grounded in 3 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(9)	2013/34/EU, Article 29d	Digital tagging of the statement	Undertakings and parents subject to the sustainability statement duty.
Article 2(6)	2013/34/EU, Article 29b	What the reporting standards must do	Undertakings and groups applying the sustainability reporting standards.
Article 2(11)	2013/34/EU, Article 33(1)	Collective responsibility of the board	The board of the undertaking: its administrative, management and supervisory functions.

Add a row

Datapoint in the statement	Taxonomy element	Where the element comes from	Mark-up state	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.

Datapoint in the statement	Taxonomy element	Where the element comes from	Mark-up state	Your note	Reading
Sustainability statement, all reported information	left blank	an element list we do not hold	not required yet	Element to be entered from the Delegated Regulation the article names.	Sustainability statement, all reported information: the taxonomy element list is not held in this record, so no element is stated for this row; enter the element from Delegated Regulation (EU) 2019/815. The mark-up sits in Article 29d of Directive 2013/34/EU, as amended by Article 2(9) of Directive (EU) 2026/470; until the mark-up rules are adopted in the Delegated Regulation the undertakings are not required to mark up. Topical reading, not an equivalence: EU Taxonomy Regulation, Article 8 KPI regime, confidence high.

A topical reading, never an equivalence

EU Taxonomy Regulation: Disclosure by financial and non-financial undertakings (Taxonomy Article 8) - the KPI regime (held requirement TAXO-Art.8), confidence high. Topical reading only, not an equivalence: the mark-up article carries the Article 8 taxonomy disclosures into the tagging plan, and this held control is the Article 8 KPI regime. It is a reading on the same topic, not a mapping and not a statement that one satisfies the other.

What this register does not do

It does not hold the taxonomy element list and it does not mark up the statement. It records the element you enter, names where the element comes from, and cites the article that carries the mark-up duty.

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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