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Gaps

Which approved categories are missing?

Mark energy, pollution, biodiversity, water, circularity, workforce, health and safety, and pay categories.

Only these categories are saved: employee_band, reporting_scope, request_context, counterparty_band, info_position, module_status

What this checks

Only those approved categories are compared. Source files are not stored.

Who this is for

A team seeing which sustainability categories are still open.

Dates

Delegated Regulation (EU) 2026/1560 was published on 2026-09-21 and is in force. The value-chain cap applies for financial years beginning on or after 2027-01-01. Voluntary reporting itself remains voluntary. National and sector dates stay pending.

Source

The screen uses Delegated Regulation (EU) 2026/1560. No separate CSRD portal is added here.

Limits

This is an operations screen. It does not file a report, store salaries, names, or source files, and it does not invent a national date.

How to read this

Inputs

Mark each category yes, no, or unknown.

Result

Covered, gap, or review.

Limits

A no becomes a listed gap.

Questions

Pay data included?

Only the category is marked. Amounts are not stored.

Unknown water data?

The result stays in review.

All categories marked yes?

The listed set is covered.

Energy missing?

Energy appears in the gap list.