{ "attribution": { "source": "legal.exploreworldai.com", "canonical": "https://legal.exploreworldai.com/api/public/v1/duty-objects", "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/duty-objects)", "license": "https://legal.exploreworldai.com/revision", "version": "legal-2026-10-19", "fingerprint": "ewai:eu:266a30", "proof": "sha256:95db9079deecc9b4f9687cb88f7d0de0f34621f70c0a2d578a52db7b6e65fc0b", "jurisdiction": "eu", "lang": "en", "publisher": "NovaCopilot by ExploreWorld Legal", "terms": "https://legal.exploreworldai.com/om" }, "brand_source": "Source: NovaCopilot", "status": "ok", "enterprise_question": "What applies to us and what must we do?", "domain": "esg", "label": "ESG and sustainability", "question": "What must we report and do on sustainability?", "acts": [ "eu:csrd", "eu:csddd", "eu:taxonomy", "eu:cbam" ], "count": 20, "with_deadline": 1, "with_risk": 20, "reviewed_actions": 0, "objects": [ { "id": "duty:eu:csrd-art-19a-large-undertaking", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csrd", "provision": "19a", "obligation": "Include a sustainability statement in the management report prepared according to the European Sustainability Reporting Standards, based on a double materiality assessment.", "responsible_role": { "legal_role": "large-undertaking", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "Directive 2013/34/EU art. 19a.9 as inserted by CSRD", "condition": "Subsidiary included in a consolidated sustainability report of its parent prepared under the directive or an equivalent standard.", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464" }, { "provision": "Directive 2013/34/EU art. 19a.7 as inserted by CSRD", "condition": "Listed small or medium-sized undertaking, for financial years before 1 January 2028, explaining why reporting was not provided.", "effect": "delayed", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464" } ], "risk": { "level": "low", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:csrd-art-51", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU", "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, { "step": 2, "kind": "provision", "ref": "csrd 19a" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csrd-art-19a-large-undertaking", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Copy of notification with timestamp" } ], "source": { "title": "Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU", "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, "recommended_action": { "do": [ "Include a sustainability statement in the management report prepared according to the European Sustainability Reporting Standards, based on a double materiality assessment." ], "status": "derived_from_duty" }, "hash": "sha256:b7c764c74933df14eab34548462a887c8d5344c5a37bb5631ad8542612ff690f", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: large-undertaking (Legal and compliance).", "Carry out the duty: Include a sustainability statement in the management report prepared according to the European Sustainability Reporting Standards, based on a double materiality assessment.", "Document: Copy of notification with timestamp.", "Check the wording of Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU 19a before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csrd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csrd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csrd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsrd-art-19a-large-undertaking" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csrd-art-29a-parent-undertaking", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csrd", "provision": "29a", "obligation": "Include consolidated sustainability reporting for the group in the consolidated management report.", "responsible_role": { "legal_role": "parent-undertaking", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "Directive 2013/34/EU art. 19a.9 as inserted by CSRD", "condition": "Subsidiary included in a consolidated sustainability report of its parent prepared under the directive or an equivalent standard.", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464" }, { "provision": "Directive 2013/34/EU art. 19a.7 as inserted by CSRD", "condition": "Listed small or medium-sized undertaking, for financial years before 1 January 2028, explaining why reporting was not provided.", "effect": "delayed", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464" } ], "risk": { "level": "low", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:csrd-art-51", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU", "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, { "step": 2, "kind": "provision", "ref": "csrd 29a" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csrd-art-29a-parent-undertaking", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Copy of notification with timestamp" } ], "source": { "title": "Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU", "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, "recommended_action": { "do": [ "Include consolidated sustainability reporting for the group in the consolidated management report." ], "status": "derived_from_duty" }, "hash": "sha256:6afea2b800f027c924526130e70b450d239bdebcf83cf7709f46c890951c25ef", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: parent-undertaking (Legal and compliance).", "Carry out the duty: Include consolidated sustainability reporting for the group in the consolidated management report.", "Document: Copy of notification with timestamp.", "Check the wording of Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU 29a before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csrd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csrd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csrd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsrd-art-29a-parent-undertaking" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csrd-art-29d-large-undertaking", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csrd", "provision": "29d", "obligation": "Prepare the management report in the single electronic reporting format and mark up the sustainability information.", "responsible_role": { "legal_role": "large-undertaking", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "Directive 2013/34/EU art. 19a.9 as inserted by CSRD", "condition": "Subsidiary included in a consolidated sustainability report of its parent prepared under the directive or an equivalent standard.", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464" }, { "provision": "Directive 2013/34/EU art. 19a.7 as inserted by CSRD", "condition": "Listed small or medium-sized undertaking, for financial years before 1 January 2028, explaining why reporting was not provided.", "effect": "delayed", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464" } ], "risk": { "level": "low", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:csrd-art-51", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU", "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, { "step": 2, "kind": "provision", "ref": "csrd 29d" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csrd-art-29d-large-undertaking", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Copy of notification with timestamp" } ], "source": { "title": "Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU", "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, "recommended_action": { "do": [ "Prepare the management report in the single electronic reporting format and mark up the sustainability information." ], "status": "derived_from_duty" }, "hash": "sha256:57e00befa974671a9d28c126d21878b60e6f35707f60bafd82e0def52645d1a3", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: large-undertaking (Legal and compliance).", "Carry out the duty: Prepare the management report in the single electronic reporting format and mark up the sustainability information.", "Document: Copy of notification with timestamp.", "Check the wording of Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU 29d before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csrd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csrd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csrd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsrd-art-29d-large-undertaking" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csrd-art-34-large-undertaking", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csrd", "provision": "34", "obligation": "Obtain a limited assurance opinion on the sustainability reporting from the statutory auditor or an independent assurance services provider.", "responsible_role": { "legal_role": "large-undertaking", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "Directive 2013/34/EU art. 19a.9 as inserted by CSRD", "condition": "Subsidiary included in a consolidated sustainability report of its parent prepared under the directive or an equivalent standard.", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464" }, { "provision": "Directive 2013/34/EU art. 19a.7 as inserted by CSRD", "condition": "Listed small or medium-sized undertaking, for financial years before 1 January 2028, explaining why reporting was not provided.", "effect": "delayed", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464" } ], "risk": { "level": "low", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:csrd-art-51", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU", "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, { "step": 2, "kind": "provision", "ref": "csrd 34" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csrd-art-34-large-undertaking", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Copy of notification with timestamp" } ], "source": { "title": "Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU", "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, "recommended_action": { "do": [ "Obtain a limited assurance opinion on the sustainability reporting from the statutory auditor or an independent assurance services provider." ], "status": "derived_from_duty" }, "hash": "sha256:55903c55fed4c1b4d7af12a30685c7a88e7d63e601fdd557daad52de2dbe110c", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: large-undertaking (Legal and compliance).", "Carry out the duty: Obtain a limited assurance opinion on the sustainability reporting from the statutory auditor or an independent assurance services provider.", "Document: Copy of notification with timestamp.", "Check the wording of Directive (EU) 2022/2464 (CSRD), amending Directive 2013/34/EU 34 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csrd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csrd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csrd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsrd-art-34-large-undertaking" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csddd-art-7-company", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csddd", "provision": "7", "obligation": "Integrate due diligence into company policies and risk management systems and adopt a due diligence policy with a code of conduct.", "responsible_role": { "legal_role": "company", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "CSDDD art. 2.1", "condition": "EU company with on average 1 000 or fewer employees or a net worldwide turnover of EUR 450 million or less (and not the ultimate parent of a group meeting those thresholds).", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024L1760" } ], "risk": { "level": "high", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": 5, "sanctions": [ { "id": "sanction:eu:csddd-art-27", "authority": "National supervisory authority (Article 24)" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, { "step": 2, "kind": "provision", "ref": "csddd 7" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csddd-art-7-company", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Approved policy or plan" } ], "source": { "title": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "recommended_action": { "do": [ "Integrate due diligence into company policies and risk management systems and adopt a due diligence policy with a code of conduct." ], "status": "derived_from_duty" }, "hash": "sha256:b497b8b7adf799d510ee5c45d56b93fbc7987dcd10aa3fe1f450ddbaff3d52d5", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: company (Legal and compliance).", "Carry out the duty: Integrate due diligence into company policies and risk management systems and adopt a due diligence policy with a code of conduct.", "Document: Approved policy or plan.", "Check the wording of Directive (EU) 2024/1760 (CSDDD) 7 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csddd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csddd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csddd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsddd-art-7-company" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csddd-art-8-company", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csddd", "provision": "8", "obligation": "Identify and assess actual and potential adverse human rights and environmental impacts in own operations, subsidiaries and chains of activities.", "responsible_role": { "legal_role": "company", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "CSDDD art. 2.1", "condition": "EU company with on average 1 000 or fewer employees or a net worldwide turnover of EUR 450 million or less (and not the ultimate parent of a group meeting those thresholds).", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024L1760" } ], "risk": { "level": "high", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": 5, "sanctions": [ { "id": "sanction:eu:csddd-art-27", "authority": "National supervisory authority (Article 24)" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, { "step": 2, "kind": "provision", "ref": "csddd 8" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csddd-art-8-company", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "recommended_action": { "do": [ "Identify and assess actual and potential adverse human rights and environmental impacts in own operations, subsidiaries and chains of activities." ], "status": "derived_from_duty" }, "hash": "sha256:64030191bb8e1e0dce296bc39ecc9a59819b48dcdcf4ba13d8be2bc2dbdc2109", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: company (Legal and compliance).", "Carry out the duty: Identify and assess actual and potential adverse human rights and environmental impacts in own operations, subsidiaries and chains of activities.", "Document: Dated internal record of the action.", "Check the wording of Directive (EU) 2024/1760 (CSDDD) 8 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csddd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csddd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csddd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsddd-art-8-company" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csddd-art-10-company", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csddd", "provision": "10", "obligation": "Take appropriate measures to prevent or mitigate potential adverse impacts, including a prevention action plan and contractual assurances from business partners.", "responsible_role": { "legal_role": "company", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "CSDDD art. 2.1", "condition": "EU company with on average 1 000 or fewer employees or a net worldwide turnover of EUR 450 million or less (and not the ultimate parent of a group meeting those thresholds).", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024L1760" } ], "risk": { "level": "high", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": 5, "sanctions": [ { "id": "sanction:eu:csddd-art-27", "authority": "National supervisory authority (Article 24)" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, { "step": 2, "kind": "provision", "ref": "csddd 10" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csddd-art-10-company", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Approved policy or plan" } ], "source": { "title": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "recommended_action": { "do": [ "Take appropriate measures to prevent or mitigate potential adverse impacts, including a prevention action plan and contractual assurances from business partners." ], "status": "derived_from_duty" }, "hash": "sha256:0761315891f74b66a4af4a4671c7dba0992424a3bd9c3e7fbd94cec40d9293b3", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: company (Legal and compliance).", "Carry out the duty: Take appropriate measures to prevent or mitigate potential adverse impacts, including a prevention action plan and contractual assurances from business partners.", "Document: Approved policy or plan.", "Check the wording of Directive (EU) 2024/1760 (CSDDD) 10 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csddd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csddd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csddd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsddd-art-10-company" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csddd-art-11-company", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csddd", "provision": "11", "obligation": "Bring actual adverse impacts to an end or minimise their extent, including a corrective action plan where needed.", "responsible_role": { "legal_role": "company", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "CSDDD art. 2.1", "condition": "EU company with on average 1 000 or fewer employees or a net worldwide turnover of EUR 450 million or less (and not the ultimate parent of a group meeting those thresholds).", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024L1760" } ], "risk": { "level": "high", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": 5, "sanctions": [ { "id": "sanction:eu:csddd-art-27", "authority": "National supervisory authority (Article 24)" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, { "step": 2, "kind": "provision", "ref": "csddd 11" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csddd-art-11-company", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Approved policy or plan" } ], "source": { "title": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "recommended_action": { "do": [ "Bring actual adverse impacts to an end or minimise their extent, including a corrective action plan where needed." ], "status": "derived_from_duty" }, "hash": "sha256:4a69ff91adedc6e0e279e5b96d37bfa5ad69e55dd548cc8cb078dba2ffbb2b21", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: company (Legal and compliance).", "Carry out the duty: Bring actual adverse impacts to an end or minimise their extent, including a corrective action plan where needed.", "Document: Approved policy or plan.", "Check the wording of Directive (EU) 2024/1760 (CSDDD) 11 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csddd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csddd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csddd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsddd-art-11-company" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csddd-art-14-company", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csddd", "provision": "14", "obligation": "Provide a complaints procedure and a notification mechanism for persons and organisations with legitimate concerns.", "responsible_role": { "legal_role": "company", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "CSDDD art. 2.1", "condition": "EU company with on average 1 000 or fewer employees or a net worldwide turnover of EUR 450 million or less (and not the ultimate parent of a group meeting those thresholds).", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024L1760" } ], "risk": { "level": "high", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": 5, "sanctions": [ { "id": "sanction:eu:csddd-art-27", "authority": "National supervisory authority (Article 24)" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, { "step": 2, "kind": "provision", "ref": "csddd 14" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csddd-art-14-company", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Copy of notification with timestamp" } ], "source": { "title": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "recommended_action": { "do": [ "Provide a complaints procedure and a notification mechanism for persons and organisations with legitimate concerns." ], "status": "derived_from_duty" }, "hash": "sha256:05d50a82988239b3303e56f90b4a803778c6569903db0ade5e36d62387c765a9", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: company (Legal and compliance).", "Carry out the duty: Provide a complaints procedure and a notification mechanism for persons and organisations with legitimate concerns.", "Document: Copy of notification with timestamp.", "Check the wording of Directive (EU) 2024/1760 (CSDDD) 14 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csddd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csddd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csddd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsddd-art-14-company" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csddd-art-15-company", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csddd", "provision": "15", "obligation": "Carry out periodic assessments of the implementation and effectiveness of due diligence measures and update the policy accordingly.", "responsible_role": { "legal_role": "company", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "CSDDD art. 2.1", "condition": "EU company with on average 1 000 or fewer employees or a net worldwide turnover of EUR 450 million or less (and not the ultimate parent of a group meeting those thresholds).", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024L1760" } ], "risk": { "level": "high", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": 5, "sanctions": [ { "id": "sanction:eu:csddd-art-27", "authority": "National supervisory authority (Article 24)" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, { "step": 2, "kind": "provision", "ref": "csddd 15" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csddd-art-15-company", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Approved policy or plan" } ], "source": { "title": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "recommended_action": { "do": [ "Carry out periodic assessments of the implementation and effectiveness of due diligence measures and update the policy accordingly." ], "status": "derived_from_duty" }, "hash": "sha256:0cefe52495b808712abed95698e1a3dcce0c79c0ce9e75003deefd80f8bafbe3", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: company (Legal and compliance).", "Carry out the duty: Carry out periodic assessments of the implementation and effectiveness of due diligence measures and update the policy accordingly.", "Document: Approved policy or plan.", "Check the wording of Directive (EU) 2024/1760 (CSDDD) 15 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csddd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csddd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csddd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsddd-art-15-company" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csddd-art-16-company", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csddd", "provision": "16", "obligation": "Publish an annual statement on due diligence matters on the company website.", "responsible_role": { "legal_role": "company", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "CSDDD art. 2.1", "condition": "EU company with on average 1 000 or fewer employees or a net worldwide turnover of EUR 450 million or less (and not the ultimate parent of a group meeting those thresholds).", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024L1760" } ], "risk": { "level": "high", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": 5, "sanctions": [ { "id": "sanction:eu:csddd-art-27", "authority": "National supervisory authority (Article 24)" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, { "step": 2, "kind": "provision", "ref": "csddd 16" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csddd-art-16-company", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Published notice or disclosure" } ], "source": { "title": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "recommended_action": { "do": [ "Publish an annual statement on due diligence matters on the company website." ], "status": "derived_from_duty" }, "hash": "sha256:7e7b115791762ee4657f3fbaf56baf820b64dba8a29217d9bfec0294959501e7", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: company (Legal and compliance).", "Carry out the duty: Publish an annual statement on due diligence matters on the company website.", "Document: Published notice or disclosure.", "Check the wording of Directive (EU) 2024/1760 (CSDDD) 16 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csddd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csddd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csddd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsddd-art-16-company" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:csddd-art-22-company", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "csddd", "provision": "22", "obligation": "Adopt and put into effect a transition plan for climate change mitigation compatible with limiting global warming to 1.5 °C.", "responsible_role": { "legal_role": "company", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "CSDDD art. 2.1", "condition": "EU company with on average 1 000 or fewer employees or a net worldwide turnover of EUR 450 million or less (and not the ultimate parent of a group meeting those thresholds).", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024L1760" } ], "risk": { "level": "high", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": 5, "sanctions": [ { "id": "sanction:eu:csddd-art-27", "authority": "National supervisory authority (Article 24)" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, { "step": 2, "kind": "provision", "ref": "csddd 22" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:csddd-art-22-company", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Approved policy or plan" } ], "source": { "title": "Directive (EU) 2024/1760 (CSDDD)", "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "recommended_action": { "do": [ "Adopt and put into effect a transition plan for climate change mitigation compatible with limiting global warming to 1.5 °C." ], "status": "derived_from_duty" }, "hash": "sha256:ef34ea6eda9dfb43e427dd1bf8bd0febec57722f2a3d54b4ec7175d8266a87b2", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: company (Legal and compliance).", "Carry out the duty: Adopt and put into effect a transition plan for climate change mitigation compatible with limiting global warming to 1.5 °C.", "Document: Approved policy or plan.", "Check the wording of Directive (EU) 2024/1760 (CSDDD) 22 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:csddd", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:csddd", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:csddd", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acsddd-art-22-company" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:taxonomy-art-8-reporting-undertaking", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "taxonomy", "provision": "8", "obligation": "Disclose how and to what extent activities are associated with environmentally sustainable activities, including the proportion of turnover, capital expenditure and operating expenditure.", "responsible_role": { "legal_role": "reporting-undertaking", "owner_function": "Finance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "Taxonomy Regulation art. 8.1", "condition": "The undertaking is not required to publish sustainability or non-financial information under Directive 2013/34/EU.", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852" } ], "risk": { "level": "low", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:taxonomy-art-22", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Regulation (EU) 2020/852 (Taxonomy)", "url": "https://eur-lex.europa.eu/eli/reg/2020/852/oj" }, { "step": 2, "kind": "provision", "ref": "taxonomy 8" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:taxonomy-art-8-reporting-undertaking", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Published notice or disclosure" } ], "source": { "title": "Regulation (EU) 2020/852 (Taxonomy)", "url": "https://eur-lex.europa.eu/eli/reg/2020/852/oj" }, "recommended_action": { "do": [ "Disclose how and to what extent activities are associated with environmentally sustainable activities, including the proportion of turnover, capital expenditure and operating expenditure." ], "status": "derived_from_duty" }, "hash": "sha256:3f56f01b2cb7ce16fda695f826726e45f7c8d669679a3b090983063eceeee338", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: reporting-undertaking (Finance).", "Carry out the duty: Disclose how and to what extent activities are associated with environmentally sustainable activities, including the proportion of turnover, capital expenditure and operating expenditure.", "Document: Published notice or disclosure.", "Check the wording of Regulation (EU) 2020/852 (Taxonomy) 8 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/reg/2020/852/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:taxonomy", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:taxonomy", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:taxonomy", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Ataxonomy-art-8-reporting-undertaking" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:taxonomy-art-5-financial-market-participant", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "taxonomy", "provision": "5", "obligation": "Disclose for financial products investing in an economic activity contributing to an environmental objective which objectives and how and to what extent the investments are Taxonomy-aligned.", "responsible_role": { "legal_role": "financial-market-participant", "owner_function": "Finance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "Taxonomy Regulation art. 8.1", "condition": "The undertaking is not required to publish sustainability or non-financial information under Directive 2013/34/EU.", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852" } ], "risk": { "level": "low", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": null, "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:taxonomy-art-22", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Regulation (EU) 2020/852 (Taxonomy)", "url": "https://eur-lex.europa.eu/eli/reg/2020/852/oj" }, { "step": 2, "kind": "provision", "ref": "taxonomy 5" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:taxonomy-art-5-financial-market-participant", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Published notice or disclosure" } ], "source": { "title": "Regulation (EU) 2020/852 (Taxonomy)", "url": "https://eur-lex.europa.eu/eli/reg/2020/852/oj" }, "recommended_action": { "do": [ "Disclose for financial products investing in an economic activity contributing to an environmental objective which objectives and how and to what extent the investments are Taxonomy-aligned." ], "status": "derived_from_duty" }, "hash": "sha256:ca67ffa2c51125f35eeeeca494c355fc995a8bc21d610e75083900e08c173b0a", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: financial-market-participant (Finance).", "Carry out the duty: Disclose for financial products investing in an economic activity contributing to an environmental objective which objectives and how and to what extent the investments are Taxonomy-aligned.", "Document: Published notice or disclosure.", "Check the wording of Regulation (EU) 2020/852 (Taxonomy) 5 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/reg/2020/852/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:taxonomy", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:taxonomy", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:taxonomy", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Ataxonomy-art-5-financial-market-participant" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:cbam-art-4-importer", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "cbam", "provision": "4", "obligation": "Import CBAM goods only through an authorised CBAM declarant.", "responsible_role": { "legal_role": "importer", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "Regulation 2023/956 art. 2a (inserted by Regulation 2025/2083) and Annex III", "condition": "Importer below the annual mass threshold of 50 tonnes of CBAM goods (iron, steel, aluminium, fertilisers, cement), or goods of negligible value listed in Annex III. Electricity and hydrogen are not covered by the mass threshold.", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" } ], "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "EUR 100 per tonne CO2e not surrendered, indexed", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:cbam-art-26", "authority": "Competent authority of the Member State" }, { "id": "sanction:eu:cbam-art-26", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, { "step": 2, "kind": "provision", "ref": "cbam 4" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:cbam-art-4-importer", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "recommended_action": { "do": [ "Import CBAM goods only through an authorised CBAM declarant." ], "status": "derived_from_duty" }, "hash": "sha256:0fba1e722b52c1dfc9bcecd833f439b57f99a4329af24e830efc87b7e0f82cda", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: importer (Legal and compliance).", "Carry out the duty: Import CBAM goods only through an authorised CBAM declarant.", "Document: Dated internal record of the action.", "Check the wording of Regulation (EU) 2023/956 (CBAM) 4 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:cbam", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:cbam", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:cbam", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acbam-art-4-importer" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:cbam-art-5-importer", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "cbam", "provision": "5", "obligation": "Apply for the status of authorised CBAM declarant before importing CBAM goods above the threshold.", "responsible_role": { "legal_role": "importer", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "Competent authority of the Member State of establishment", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "EUR 100 per tonne CO2e not surrendered, indexed", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:cbam-art-26", "authority": "Competent authority of the Member State" }, { "id": "sanction:eu:cbam-art-26", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, { "step": 2, "kind": "provision", "ref": "cbam 5" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:cbam-art-5-importer", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "recommended_action": { "do": [ "Apply for the status of authorised CBAM declarant before importing CBAM goods above the threshold." ], "status": "derived_from_duty" }, "hash": "sha256:ed64d5d7b423cb70774e67a0c81433bc3c82bb56a0124d10c5efccef4b8fd156", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: importer (Legal and compliance).", "Carry out the duty: Apply for the status of authorised CBAM declarant before importing CBAM goods above the threshold.", "Document: Dated internal record of the action.", "Check the wording of Regulation (EU) 2023/956 (CBAM) 5 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:cbam", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:cbam", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:cbam", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acbam-art-5-importer" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:cbam-art-6-authorised-declarant", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "cbam", "provision": "6", "obligation": "Submit an annual CBAM declaration with the quantity of goods imported, their embedded emissions and the certificates surrendered.", "responsible_role": { "legal_role": "authorised-declarant", "owner_function": "Legal and compliance" }, "deadline": { "value": "Annual declaration for the preceding calendar year; from 2027 due by 30 September (Article 6 as amended by Regulation 2025/2083).", "note": null, "recipient": "CBAM registry", "applies_from": null }, "exceptions": [ { "provision": "Regulation 2023/956 art. 2a (inserted by Regulation 2025/2083) and Annex III", "condition": "Importer below the annual mass threshold of 50 tonnes of CBAM goods (iron, steel, aluminium, fertilisers, cement), or goods of negligible value listed in Annex III. Electricity and hydrogen are not covered by the mass threshold.", "effect": "not_applicable", "source_url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" } ], "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "EUR 100 per tonne CO2e not surrendered, indexed", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:cbam-art-26", "authority": "Competent authority of the Member State" }, { "id": "sanction:eu:cbam-art-26", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, { "step": 2, "kind": "provision", "ref": "cbam 6" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:cbam-art-6-authorised-declarant", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "recommended_action": { "do": [ "Submit an annual CBAM declaration with the quantity of goods imported, their embedded emissions and the certificates surrendered." ], "status": "derived_from_duty" }, "hash": "sha256:039ce628558b99c09ae2a4142968552184e9922c941c48027466cba8a2f2f45b", "what_to_do": { "timing": { "kind": "deadline", "text": "Annual declaration for the preceding calendar year; from 2027 due by 30 September (Article 6 as amended by Regulation 2025/2083)." }, "steps": [ "Assign responsibility: authorised-declarant (Legal and compliance).", "Carry out the duty: Submit an annual CBAM declaration with the quantity of goods imported, their embedded emissions and the certificates surrendered.", "Document: Dated internal record of the action.", "Check the wording of Regulation (EU) 2023/956 (CBAM) 6 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "gaps": [ "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:cbam", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:cbam", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:cbam", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acbam-art-6-authorised-declarant" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:cbam-art-8-authorised-declarant", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "cbam", "provision": "8", "obligation": "Have the embedded emissions declared verified by an accredited verifier.", "responsible_role": { "legal_role": "authorised-declarant", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "EUR 100 per tonne CO2e not surrendered, indexed", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:cbam-art-26", "authority": "Competent authority of the Member State" }, { "id": "sanction:eu:cbam-art-26", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, { "step": 2, "kind": "provision", "ref": "cbam 8" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:cbam-art-8-authorised-declarant", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "recommended_action": { "do": [ "Have the embedded emissions declared verified by an accredited verifier." ], "status": "derived_from_duty" }, "hash": "sha256:35a8d7c7fd78fe5de8da25b094645a81748172b970e08f72b817c37bded20fff", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: authorised-declarant (Legal and compliance).", "Carry out the duty: Have the embedded emissions declared verified by an accredited verifier.", "Document: Dated internal record of the action.", "Check the wording of Regulation (EU) 2023/956 (CBAM) 8 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:cbam", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:cbam", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:cbam", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acbam-art-8-authorised-declarant" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:cbam-art-22-authorised-declarant", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "cbam", "provision": "22", "obligation": "Surrender the number of CBAM certificates corresponding to the embedded emissions declared.", "responsible_role": { "legal_role": "authorised-declarant", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "EUR 100 per tonne CO2e not surrendered, indexed", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:cbam-art-26", "authority": "Competent authority of the Member State" }, { "id": "sanction:eu:cbam-art-26", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, { "step": 2, "kind": "provision", "ref": "cbam 22" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:cbam-art-22-authorised-declarant", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "recommended_action": { "do": [ "Surrender the number of CBAM certificates corresponding to the embedded emissions declared." ], "status": "derived_from_duty" }, "hash": "sha256:9127bf4e082b8f15aedf70f5ea87fb0bd7172fff71fc84836714c643f4e4f4a0", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: authorised-declarant (Legal and compliance).", "Carry out the duty: Surrender the number of CBAM certificates corresponding to the embedded emissions declared.", "Document: Dated internal record of the action.", "Check the wording of Regulation (EU) 2023/956 (CBAM) 22 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:cbam", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:cbam", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:cbam", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acbam-art-22-authorised-declarant" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:eu:cbam-art-22-2-authorised-declarant", "schema_version": 1, "domain": "esg", "jurisdiction": "eu", "act": "cbam", "provision": "22(2)", "obligation": "Hold CBAM certificates in the registry account corresponding to the set share of embedded emissions at the end of each quarter.", "responsible_role": { "legal_role": "authorised-declarant", "owner_function": "Finance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "EUR 100 per tonne CO2e not surrendered, indexed", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:eu:cbam-art-26", "authority": "Competent authority of the Member State" }, { "id": "sanction:eu:cbam-art-26", "authority": "National competent authority" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, { "step": 2, "kind": "provision", "ref": "cbam 22(2)" }, { "step": 3, "kind": "obligation", "ref": "obligation:eu:cbam-art-22-2-authorised-declarant", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "Regulation (EU) 2023/956 (CBAM)", "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "recommended_action": { "do": [ "Hold CBAM certificates in the registry account corresponding to the set share of embedded emissions at the end of each quarter." ], "status": "derived_from_duty" }, "hash": "sha256:b8f9ca292044ce77231b7fdd32bb5677aeacaf6745d5c4cc4143b4a44af4f118", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: authorised-declarant (Finance).", "Carry out the duty: Hold CBAM certificates in the registry account corresponding to the set share of embedded emissions at the end of each quarter.", "Document: Dated internal record of the action.", "Check the wording of Regulation (EU) 2023/956 (CBAM) 22(2) before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=eu:cbam", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=eu:cbam", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=eu:cbam", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aeu%3Acbam-art-22-2-authorised-declarant" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" } ], "source": "NovaCopilot", "hash": "sha256:95db9079deecc9b4f9687cb88f7d0de0f34621f70c0a2d578a52db7b6e65fc0b", "version": "legal-2026-10-19", "expires": "2026-10-22T00:00:00.000Z", "dependency": { "index_version": "legal-2026-10-19+legal-2026-10-19+2026-10-19T16:17:11", "content_hash": "sha256:95db9079deecc9b4f9687cb88f7d0de0f34621f70c0a2d578a52db7b6e65fc0b", "revalidate_after": "2026-10-19T19:08:45.274Z", "max_copy_age_seconds": 3600, "policy": "revalidate-required; attribution-preferred", "changelog": "https://legal.exploreworldai.com/api/public/v1/dependency", "verify": "https://legal.exploreworldai.com/api/public/v1/verify", "stale_copy_invalid": true }, "canonical": "https://legal.exploreworldai.com/api/public/v1/duty-objects", "disclaimer": "Source reference with official identifier. Not legal advice and not a compliance decision.", "content_notice": { "legal_advice": false, "nature": "Source register. Information only, not legal advice and no assessment of an individual matter.", "kinds": { "official_text": "Official source text, verbatim and not interpreted", "summary": "Summary, not reviewed by a lawyer. Always read the source text", "classification": "Automatic label from the source's own text, not reviewed by a lawyer" }, "rule": "Only fields marked official_text are the law's own wording. Everything else points to it.", "report_error": "https://legal.exploreworldai.com/api/public/v1/corrections", "ai_act_declaration": "https://legal.exploreworldai.com/api/public/v1/ai-act-declaration" }, "usageInfo": "https://legal.exploreworldai.com/citering" }