Request analysis · Sample
The Tindrevik sample
Brakvold Machines's request to Tindrevik Components, analysed with the same release logic as the AI analysis but without a model: the matches are the worked example's own.
This is guidance, not legal advice or a compliance assessment. Cap placement, basis, linked datapoints, relationships and the frameworks to review come from the pinned release; passages tagged “AI-generated” were drafted by a model and checked against the release before they are shown.
Summary
- 9within the value-chain cap
- 3beyond the cap
- 2for another purpose or outside the cap’s scope
- 13 of 14 questions linked to Voluntary Standard datapoints
- 8 with human-reviewed cross-framework relationships
No business evidence was submitted or assessed.
Assumptions
Recommended next actions Preparation
The financial year starting 2027-01-01 has not started yet: these are preparation steps.
- Review Q5, Q9, Q11: they go beyond the Voluntary Standard for your size, so you may decline them or agree to answer.
- Prepare evidence by topic: B1 – Basis for preparation (Q1, Q2, Q3); B3 – Energy and greenhouse gas emissions (Q4, Q5, Q6); B8 – Workforce – General characteristics (Q7, Q8, Q9); B9 – Workforce – Health and safety (Q10, Q11); B10 – Workforce – Remuneration, collective bargaining and training (Q12).
- Check definitions and periods: figures for the financial year starting 2027-01-01, and the stated limits of the relationships for Q4, Q5, Q6, Q7, Q8, Q9, Q10, Q11.
- Handle Q13, Q14 separately, as due diligence questions; first confirm whether your customer is in CSDDD scope.
Questions
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Q1Within the value-chain capWhich module of the Voluntary Standard do you report under, and do you state compliance with it?
- Original question
- Which module of the Voluntary Standard do you report under, and do you state compliance with it?
- Cap placement and basis
- Within the value-chain cap. Annex I, paragraph 27, point (a) is listed in Annex II for this size band (Annex II, row Para 27, point (a), subpoints (i) and (ii)).
- Matched provision
- Voluntary Standard paragraph 27, point (a): Selected module option (Basic Module only, or Basic and Comprehensive Module) and statement of compliance
- Potential reuse
No reviewed cross-framework relationship available yet.
- What to prepare
- No records linked in the example
- Next action
- Prepare the answer with the evidence listed.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Voluntary Standard paragraph 27, point (a): Selected module option (Basic Module only, or Basic and Comprehensive Module) and statement of compliance
-
Q2Within the value-chain capOn what basis do you prepare this information: individual or consolidated?
- Original question
- On what basis do you prepare this information: individual or consolidated?
- Cap placement and basis
- Within the value-chain cap. Annex I, paragraph 27, point (c) is listed in Annex II for this size band (Annex II, row Para 27, point (c)).
- Matched provision
- Voluntary Standard paragraph 27, point (c): Reporting basis: individual or consolidated
- Potential reuse
No reviewed cross-framework relationship available yet.
- What to prepare
- No records linked in the example
- Next action
- Prepare the answer with the evidence listed.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Voluntary Standard paragraph 27, point (c): Reporting basis: individual or consolidated
-
Q3Within the value-chain capPlease give your general undertaking information: legal form, sector code, size and locations.
- Original question
- Please give your general undertaking information: legal form, sector code, size and locations.
- Cap placement and basis
- Within the value-chain cap. Annex I, paragraph 27, point (e) is listed in Annex II for this size band (Annex II, row Para 27, point (e), subpoints from (i) to (vii)).
- Matched provision
- Voluntary Standard paragraph 27, point (e): General undertaking's information: legal form; NACE code(s); balance sheet total; turnover; number of employees; country of primary operations and location of significant assets; geolocation of sites owned, leased or managed
- Potential reuse
No reviewed cross-framework relationship available yet.
- What to prepare
- Records in the example: E4 HR headcount export
- Next action
- Prepare the answer with the evidence listed.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Voluntary Standard paragraph 27, point (e): General undertaking's information: legal form; NACE code(s); balance sheet total; turnover; number of employees; country of primary operations and location of significant assets; geolocation of sites owned, leased or managed
-
Q4Within the value-chain capWhat was your total energy consumption in 2027, in MWh?
- Original question
- What was your total energy consumption in 2027, in MWh?
- Cap placement and basis
- Within the value-chain cap. Annex I, paragraph 32, first sentence is listed in Annex II for this size band (Annex II, row Para 32, first sentence).
- Matched provision
- Voluntary Standard paragraph 32, first sentence: Total energy consumption in MWh
- Potential reuse
- GRI 103-2 is related to Total energy consumption. Potential relationship, review required. Limits: 103-2 has no overall total; it can only be derived from sub-totals, so "includes" overstates.
- GRI 302-1 includes Total energy consumption (the object is narrower). Potential relationship, review required. Limits: 302-1(e) gives the total; the disclosure asks for more.
- What to prepare
- Records in the example: E1 Electricity invoices; E2 Gas invoices; E3 Fuel log
- Next action
- Prepare the answer with the evidence listed.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Voluntary Standard paragraph 32, first sentence: Total energy consumption in MWh
-
Q5Beyond the capHow does that energy split between renewable and non-renewable sources?
- Original question
- How does that energy split between renewable and non-renewable sources?
- Cap placement and basis
- Beyond the cap. Annex I, paragraph 32, second sentence is not listed in Annex II.
- Matched provision
- Voluntary Standard paragraph 32, second sentence: Breakdown of energy consumption (renewable / non-renewable; electricity / fuels)
- Potential reuse
- GRI 103-2 includes Energy consumption by renewable and non-renewable source (the object is narrower). Potential relationship, review required. Limits: Splits fuels and purchased energy, plus other breakdowns.
- GRI 302-1 is related to Energy consumption by renewable and non-renewable source. Potential relationship, review required. Limits: Splits fuels only, not purchased energy; partial overlap.
- What to prepare
- Records in the example: E1 Electricity invoices
- Next action
- Decide with your customer whether to answer: it goes beyond the Voluntary Standard for your size, so you may decline.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Omnibus I Directive, Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fourth subparagraph: Right to decline information beyond the voluntary standards (individual reporting, Article 19a)
- Voluntary Standard paragraph 32, second sentence: Breakdown of energy consumption (renewable / non-renewable; electricity / fuels)
-
Q6Within the value-chain capWhat were your gross Scope 1 and location-based Scope 2 emissions, in tCO2e?
- Original question
- What were your gross Scope 1 and location-based Scope 2 emissions, in tCO2e?
- Cap placement and basis
- Within the value-chain cap. Annex I, paragraph 33 is listed in Annex II for this size band (Annex II, row Para 33).
- Matched provision
- Voluntary Standard paragraph 33: Estimated absolute gross GHG emissions (tCO2eq): Scope 1 and location-based Scope 2
- Potential reuse
- GRI 102-5 includes Gross Scope 1 greenhouse gas emissions (the object is narrower). Potential relationship, review required. Limits: 102-5 asks for gross Scope 1 plus gases and GWP; applies from 2027.
- GRI 305-1 includes Gross Scope 1 greenhouse gas emissions (the object is narrower). Potential relationship, review required. Limits: 305-1(a) is the gross Scope 1 figure; more is asked.
- GRI 102-6 includes Gross location-based Scope 2 greenhouse gas emissions (the object is narrower). Potential relationship, review required. Limits: As above, under 102-6; applies from 2027.
- GRI 305-2 includes Gross location-based Scope 2 greenhouse gas emissions (the object is narrower). Potential relationship, review required. Limits: 305-2(a) is location-based; market-based is also asked.
- What to prepare
- Records in the example: E2 Gas invoices; E3 Fuel log
Scope 2 emissions not yet calculated for 2027 - Next action
- Prepare the answer with the evidence listed.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Voluntary Standard paragraph 33: Estimated absolute gross GHG emissions (tCO2eq): Scope 1 and location-based Scope 2
-
Q7Within the value-chain capHow many employees do you have on permanent and on temporary contracts?
- Original question
- How many employees do you have on permanent and on temporary contracts?
- Cap placement and basis
- Within the value-chain cap. Annex I, paragraph 40, point (a) is listed in Annex II for this size band (Annex II, row Para 40, point (a)).
- Matched provision
- Voluntary Standard paragraph 40, point (a): Number of employees by type of employment contract (temporary or permanent)
- Potential reuse
- GRI 2-7 includes Employees by type of employment contract (the object is narrower). Potential relationship, review required. Limits: 2-7(b) gives permanent and temporary counts with further breakdowns.
- What to prepare
- Records in the example: E4 HR headcount export
- Next action
- Prepare the answer with the evidence listed.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Voluntary Standard paragraph 40, point (a): Number of employees by type of employment contract (temporary or permanent)
-
Q8Within the value-chain capHow many employees do you have by gender?
- Original question
- How many employees do you have by gender?
- Cap placement and basis
- Within the value-chain cap. Annex I, paragraph 40, point (b) is listed in Annex II for this size band (Annex II, row Para 40, point (b)).
- Matched provision
- Voluntary Standard paragraph 40, point (b): Number of employees by gender
- Potential reuse
- GRI 2-7 includes Employees by gender (the object is narrower). Potential relationship, review required. Limits: 2-7(a) gives employees by gender with further breakdowns.
- What to prepare
- Records in the example: E4 HR headcount export
- Next action
- Prepare the answer with the evidence listed.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Voluntary Standard paragraph 40, point (b): Number of employees by gender
-
Q9Beyond the capIn which countries are your employees employed, and how many in each?
- Original question
- In which countries are your employees employed, and how many in each?
- Cap placement and basis
- Beyond the cap. Annex I, paragraph 40, point (c) is not listed in Annex II.
- Matched provision
- Voluntary Standard paragraph 40, point (c): Number of employees by country of the employment contract
- Potential reuse
- GRI 2-7 is related to Employees by geographic location. Potential relationship, review required. Limits: Region is one form of location, while 2-7 also covers other breakdowns; partial overlap both ways.
- What to prepare
- Records in the example: E4 HR headcount export
- Next action
- Decide with your customer whether to answer: it goes beyond the Voluntary Standard for your size, so you may decline.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Omnibus I Directive, Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fourth subparagraph: Right to decline information beyond the voluntary standards (individual reporting, Article 19a)
- Voluntary Standard paragraph 40, point (c): Number of employees by country of the employment contract
-
Q10Within the value-chain capWhat were the number and rate of recordable work-related accidents?
- Original question
- What were the number and rate of recordable work-related accidents?
- Cap placement and basis
- Within the value-chain cap. Annex I, paragraph 41, point (a) is listed in Annex II for this size band (Annex II, row Para 41, point (a)).
- Matched provision
- Voluntary Standard paragraph 41, point (a): Number and rate of recordable work-related accidents
- Potential reuse
- GRI 403-9 is related to Recordable work-related injuries. Potential relationship, review required. Limits: 403-9 counts injuries while the concept mixes injuries and accidents; reconcile after the concept split.
- What to prepare
- Records in the example: E5 Accident register
The accident rate needs hours worked - Next action
- Prepare the answer with the evidence listed.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Voluntary Standard paragraph 41, point (a): Number and rate of recordable work-related accidents
-
Q11Beyond the capHow many work-related fatalities occurred?
- Original question
- How many work-related fatalities occurred?
- Cap placement and basis
- Beyond the cap. Annex I, paragraph 41, point (b) is not listed in Annex II.
- Matched provision
- Voluntary Standard paragraph 41, point (b): Fatalities from recordable work-related accidents and work-related ill health
- Potential reuse
- GRI 403-9 is related to Work-related fatalities. Potential relationship, review required. Limits: Injury fatalities only; ill-health fatalities are in 403-10.
- What to prepare
- Records in the example: E5 Accident register
Only partly supported: the accident register does not cover fatalities from work-related ill health - Next action
- Decide with your customer whether to answer: it goes beyond the Voluntary Standard for your size, so you may decline.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Omnibus I Directive, Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fourth subparagraph: Right to decline information beyond the voluntary standards (individual reporting, Article 19a)
- Voluntary Standard paragraph 41, point (b): Fatalities from recordable work-related accidents and work-related ill health
-
Q12Within the value-chain capWhat was the average number of training hours per employee?
- Original question
- What was the average number of training hours per employee?
- Cap placement and basis
- Within the value-chain cap. Annex I, paragraph 42, point (d) is listed in Annex II for this size band (Annex II, row Para 42, point (d)).
- Matched provision
- Voluntary Standard paragraph 42, point (d): Average number of annual training hours per employee
- Potential reuse
No reviewed cross-framework relationship available yet.
- What to prepare
- Records in the example: E4 HR headcount export
- Next action
- Prepare the answer with the evidence listed.
View reasoning and sources
- Purpose
- Sustainability reporting
- Basis
- Voluntary Standard Article 3: Value chain cap
- Voluntary Standard paragraph 42, point (d): Average number of annual training hours per employee
-
Q13Outside the cap's scopeDo you have a human rights policy or code of conduct for your own workforce?
- Original question
- Do you have a human rights policy or code of conduct for your own workforce?
- Cap placement and basis
- Outside the cap's scope. Requested for a purpose other than sustainability reporting, so the cap does not apply. Provisional: whether your customer is in CSDDD scope is not confirmed.
- Matched provision
- Voluntary Standard paragraph 61, point (a): Code of conduct or human rights policy for own workforce (yes/no)
- Potential reuse
No reviewed cross-framework relationship available yet.
- What to prepare
- No records linked in the example
- Next action
- Confirm whether your customer is in CSDDD scope, then handle it as a due diligence request.
View reasoning and sources
- Purpose
- Supplier due diligence
- Basis
- Omnibus I Directive, Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fifth subparagraph: Purpose limitation of the value chain cap (individual reporting, Article 19a)
- Due diligence rule
- Companies in scope may ask their business partners for information for their in-depth assessment, only where it is necessary, and from partners with fewer than 5,000 employees only where it cannot reasonably be obtained otherwise. Suppliers of such companies may receive these requests wherever they are established. Source: Directive (EU) 2024/1760, Article 8(2a), point (a), as inserted by Directive (EU) 2026/470, Article 4, point (6)(b)
-
Q14Outside the cap's scopeWhere do the metals you supply to us originate, by country of smelter?
- Original question
- Where do the metals you supply to us originate, by country of smelter?
- Cap placement and basis
- Outside the cap's scope. Requested for a purpose other than sustainability reporting, so the cap does not apply. Provisional: whether your customer is in CSDDD scope is not confirmed.
- Matched provision
- No Voluntary Standard datapoint matched
- Potential reuse
No Voluntary Standard datapoint matched.
- What to prepare
- No records linked in the example
Smelter origins not yet collected from distributors - Next action
- Confirm whether your customer is in CSDDD scope, then handle it as a due diligence request.
View reasoning and sources
- Purpose
- Supplier due diligence
- Basis
- Omnibus I Directive, Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fifth subparagraph: Purpose limitation of the value chain cap (individual reporting, Article 19a)
- Due diligence rule
- Companies in scope may ask their business partners for information for their in-depth assessment, only where it is necessary, and from partners with fewer than 5,000 employees only where it cannot reasonably be obtained otherwise. Suppliers of such companies may receive these requests wherever they are established. Source: Directive (EU) 2024/1760, Article 8(2a), point (a), as inserted by Directive (EU) 2026/470, Article 4, point (6)(b)
Additional frameworks to review
From the applicability rules of release 2026.6, matched against the facts given.
Supplier
- Corporate Sustainability Due Diligence Directive Draft guidance Companies in scope may ask their business partners for information for their in-depth assessment, only where it is necessary, and from partners with fewer than 5,000 employees only where it cannot reasonably be obtained otherwise. Suppliers of such companies may receive these requests wherever they are established. Source: Directive (EU) 2024/1760, Article 8(2a), point (a), as inserted by Directive (EU) 2026/470, Article 4, point (6)(b)
- Voluntary Standard (EFRAG VSME basis) Draft guidance An undertaking with 1,000 employees or fewer in the value chain of an EU reporting undertaking is a protected undertaking: it may decline requests for information beyond the voluntary standards, and contracts may not require more. The registry records the EFRAG VSME and the Commission Recommendation of 30 July 2025 as the basis of the voluntary standard. Applies wherever the supplier is established. Source: Directive 2013/34/EU, Article 19a(3), as amended by Directive (EU) 2026/470, Article 2, point (4)(b); voluntary standards under Article 29ca
Customer
- GRI Universal Standards 2021 Draft guidance Voluntary standards for reporting an organisation's impacts on the economy, environment and people, usable by organisations of any size, type or location. Source: GRI Universal Standards 2021 (effective 1 January 2023)
Framework relationships and provenance
For specialists: every relationship used above, from the release's reviewed mappings, read through the relationship labels of the release. Without submitted evidence each one is a potential relationship, review required.
| Question | Concept | Provision | Relationship | Status | Reviewer | Date | Edition | Limits |
|---|---|---|---|---|---|---|---|---|
| Q4 | Total energy consumption | GRI 103-2 | is related to | Human-reviewed | Seph | 2026-10-27 | ED-GRI-TOPIC-GRI-103-2025 | 103-2 has no overall total; it can only be derived from sub-totals, so "includes" overstates. |
| Q4 | Total energy consumption | GRI 302-1 | includes (the object is narrower) | Human-reviewed | Seph | 2026-10-27 | ED-GRI-TOPIC-GRI-302-2016 | 302-1(e) gives the total; the disclosure asks for more. |
| Q4 | Total energy consumption | Voluntary Standard paragraph 32, first sentence: Total energy consumption in MWh | is similar to | Human-reviewed | Seph | 2026-10-27 | ED-VS-2026 | Same quantity; VS fixes the unit (MWh) and the boundary. |
| Q5 | Energy consumption by renewable and non-renewable source | GRI 103-2 | includes (the object is narrower) | Human-reviewed | Seph | 2026-10-27 | ED-GRI-TOPIC-GRI-103-2025 | Splits fuels and purchased energy, plus other breakdowns. |
| Q5 | Energy consumption by renewable and non-renewable source | GRI 302-1 | is related to | Human-reviewed | Seph | 2026-10-27 | ED-GRI-TOPIC-GRI-302-2016 | Splits fuels only, not purchased energy; partial overlap. |
| Q5 | Energy consumption by renewable and non-renewable source | Voluntary Standard paragraph 32, second sentence: Breakdown of energy consumption (renewable / non-renewable; electricity / fuels) | falls within (the object is broader) | Human-reviewed | Seph | 2026-10-27 | ED-VS-2026 | VS splits only electricity and fuels; the concept also covers heat, steam and cooling, so the provision falls within the concept. |
| Q6 | Gross Scope 1 greenhouse gas emissions | GRI 102-5 | includes (the object is narrower) | Human-reviewed | Seph | 2026-10-27 | ED-GRI-TOPIC-GRI-102-2025 | 102-5 asks for gross Scope 1 plus gases and GWP; applies from 2027. |
| Q6 | Gross Scope 1 greenhouse gas emissions | GRI 305-1 | includes (the object is narrower) | Human-reviewed | Seph | 2026-10-27 | ED-GRI-TOPIC-GRI-305-2016 | 305-1(a) is the gross Scope 1 figure; more is asked. |
| Q6 | Gross Scope 1 greenhouse gas emissions | Voluntary Standard paragraph 33: Estimated absolute gross GHG emissions (tCO2eq): Scope 1 and location-based Scope 2 | includes (the object is narrower) | Human-reviewed | Seph | 2026-10-27 | ED-VS-2026 | Paragraph 33 asks for Scope 1 and Scope 2 together; Scope 1 is part of it. |
| Q6 | Gross location-based Scope 2 greenhouse gas emissions | GRI 102-6 | includes (the object is narrower) | Human-reviewed | Seph | 2026-10-27 | ED-GRI-TOPIC-GRI-102-2025 | As above, under 102-6; applies from 2027. |
| Q6 | Gross location-based Scope 2 greenhouse gas emissions | GRI 305-2 | includes (the object is narrower) | Human-reviewed | Seph | 2026-10-27 | ED-GRI-TOPIC-GRI-305-2016 | 305-2(a) is location-based; market-based is also asked. |
| Q6 | Gross location-based Scope 2 greenhouse gas emissions | Voluntary Standard paragraph 33: Estimated absolute gross GHG emissions (tCO2eq): Scope 1 and location-based Scope 2 | includes (the object is narrower) | Human-reviewed | Seph | 2026-10-27 | ED-VS-2026 | As above, for location-based Scope 2. |
| Q7 | Employees by type of employment contract | GRI 2-7 | includes (the object is narrower) | Human-reviewed | Seph | 2026-10-27 | ED-GRI-UNIVERSAL-2021 | 2-7(b) gives permanent and temporary counts with further breakdowns. |
| Q7 | Employees by type of employment contract | Voluntary Standard paragraph 40, point (a): Number of employees by type of employment contract (temporary or permanent) | is similar to | Human-reviewed | Seph | 2026-10-27 | ED-VS-2026 | Same breakdown; state headcount or FTE. |
| Q8 | Employees by gender | GRI 2-7 | includes (the object is narrower) | Human-reviewed | Seph | 2026-10-27 | ED-GRI-UNIVERSAL-2021 | 2-7(a) gives employees by gender with further breakdowns. |
| Q8 | Employees by gender | Voluntary Standard paragraph 40, point (b): Number of employees by gender | is similar to | Human-reviewed | Seph | 2026-10-27 | ED-VS-2026 | Same breakdown; check gender categories. |
| Q9 | Employees by geographic location | GRI 2-7 | is related to | Human-reviewed | Seph | 2026-10-27 | ED-GRI-UNIVERSAL-2021 | Region is one form of location, while 2-7 also covers other breakdowns; partial overlap both ways. |
| Q9 | Employees by geographic location | Voluntary Standard paragraph 40, point (c): Number of employees by country of the employment contract | is related to | Human-reviewed | Seph | 2026-10-27 | ED-VS-2026 | Country of the employment contract is a different dimension from place of work; they diverge for cross-border and remote workers. |
| Q10 | Recordable work-related injuries | GRI 403-9 | is related to | Human-reviewed | Seph | 2026-10-27 | ED-GRI-TOPIC-GRI-403-2018 | 403-9 counts injuries while the concept mixes injuries and accidents; reconcile after the concept split. |
| Q10 | Recordable work-related injuries | Voluntary Standard paragraph 41, point (a): Number and rate of recordable work-related accidents | is related to | Human-reviewed | Seph | 2026-10-27 | ED-VS-2026 | Accidents are events, injuries are harms to persons; counting units differ until the concept is split. |
| Q11 | Work-related fatalities | GRI 403-9 | is related to | Human-reviewed | Seph | 2026-10-27 | ED-GRI-TOPIC-GRI-403-2018 | Injury fatalities only; ill-health fatalities are in 403-10. |
| Q11 | Work-related fatalities | Voluntary Standard paragraph 41, point (b): Fatalities from recordable work-related accidents and work-related ill health | is similar to | Human-reviewed | Seph | 2026-10-27 | ED-VS-2026 | Includes ill-health fatalities, as the concept does. |