From financial years starting on or after 1 January 2027, an undertaking that reports under Articles 19a or 29a of the Accounting Directive may not demand, for that reporting, more sustainability information from a value chain undertaking that averaged no more than 1,000 employees in the previous year than the datapoints listed in Annex II. Annex II sets a narrower cap for reporters whose staff is ten or below (B1 basis and general information, B8 contract type and gender, B9 accidents, B10 minimum wage, collective bargaining coverage and training hours) and a wider one for larger undertakings (adding B3 energy and GHG, B6 water withdrawal, B7 circular economy and waste, and C1, C5, C6 and C7 items). Requests should stay within what the reporter actually needs, and the cap does not limit information demanded under other EU or national law.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.