What the reading can and cannot say
It reads the entity, the financial year, the two figures, the public-interest status and the national option. It returns a scope position with the provision behind it. It is not a filing decision, a compliance score or a legal opinion.
The readings
- Scope incomplete. A required answer is missing. It names the answer, never a default.
- In scope. Both figures are exceeded for a financial year starting in 2027 or later.
- In scope for the transition year. A public-interest entity above 500 employees for 2024 to 2026.
- Conditional on your Member State. The 2025-2026 exemption depends on the national measure.
- Outside the threshold. At least one figure is at or below the test, or the year is before the test applies.
- Third-country route. An EU subsidiary or branch under Article 40a, with two turnover tests.
- Assurance provider. An audit firm has duties under Article 1, not a reporting duty.
Why the year matters
The directive does not replace the transitional population with the new threshold on one date. Article 5(2) of the CSRD as amended keeps a public-interest entity population for financial years 2024 to 2026, with a Member State option for 2025 and 2026, and sets the two-figure test for financial years starting on or after 1 January 2027. A single confident year would be wrong for most companies.
What it does with your answers
Nothing leaves the page. The check reads one static file, /seed/scope.json, and computes locally. There is no analytics call, no third-party script and no storage.