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Worked example

A supplier answers a customer's request

Fictional organisations and dataExampleRelease 2026.6

The example follows one supplier from a customer's request to a response pack in five stages, using the consumer view of the pinned release.

Scope of the example: the customer reports under the revised ESRS, which is the context of the request. What the example demonstrates is the reviewed relationship between the Voluntary Standard and GRI through shared concepts. It does not demonstrate coverage of the customer's full ESRS requirements.

Supplier (fictional)
Tindrevik Components, a metal-parts manufacturer with 64 employees, so it is protected by the value-chain cap and has more than 10 employees.
Customer (fictional)
Brakvold Machines, a large equipment maker reporting under the revised ESRS.
Request
14 questions for Brakvold Machines's report on financial year 2027. Most are for sustainability reporting; 2 are marked as supplier due diligence.

Stage 1

A sustainability request arrives

Fourteen questions, each with its stated purpose, the period and the customer's reporting context under the revised ESRS.

Period: financial year 2027. Customer context: Delegated Regulation (EU) 2026/1563 amending Delegated Regulation (EU) 2023/2772 (revised ESRS), applicable for a financial year starting 1 Jan 2027.

  1. Q1Which module of the Voluntary Standard do you report under, and do you state compliance with it?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  2. Q2On what basis do you prepare this information: individual or consolidated?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  3. Q3Please give your general undertaking information: legal form, sector code, size and locations.Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  4. Q4What was your total energy consumption in 2027, in MWh?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  5. Q5How does that energy split between renewable and non-renewable sources?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  6. Q6What were your gross Scope 1 and location-based Scope 2 emissions, in tCO2e?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  7. Q7How many employees do you have on permanent and on temporary contracts?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  8. Q8How many employees do you have by gender?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  9. Q9In which countries are your employees employed, and how many in each?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  10. Q10What were the number and rate of recordable work-related accidents?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  11. Q11How many work-related fatalities occurred?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  12. Q12What was the average number of training hours per employee?Purpose: Sustainability reporting (Brakvold's report on financial year 2027)
  13. Q13Do you have a human rights policy or code of conduct for your own workforce?Purpose: Supplier due diligence
  14. Q14Where do the metals you supply to us originate, by country of smelter?Purpose: Supplier due diligence

Stage 2

Understand the requirements

Sustin shows the editions and dates that apply and sorts each question into one of three groups. Each placement cites its basis: Directive 2013/34/EU Art. 19a(3), as amended by Directive (EU) 2026/470; Voluntary Standard Art. 3 and Annex II. The customer's own ESRS requirements are shown as context only.

Editions for a financial year starting 1 Jan 2027
EditionRole in this requestStatusSource
Delegated Regulation (EU) 2026/1560Voluntary Standard: value-chain cap (Article 3, Annex II) from financial year 2027applicableEUR-Lex
Directive (EU) 2026/470Directive 2013/34/EU, Article 19a(3), as amended: protected undertakings, right to decline, purpose limitationapplicableEUR-Lex
Delegated Regulation (EU) 2026/1563 amending Delegated Regulation (EU) 2023/2772 (revised ESRS)Brakvold Machines's reporting framework: context onlyapplicableEUR-Lex
Supplier sizeThe switch shows the same request for a supplier with 10 or fewer employees: the cap narrows to 9 datapoints, and the energy and GHG questions move beyond it.

64 employees (more than 10): 23 Annex II datapoints in the cap

Within the value-chain cap9

Matches an Annex II datapoint.

  • Q1 · Selected module option (Basic Module only, or Basic and Comprehensive Module) and statement of compliance
    P-VS-B1-27A · Annex I, paragraph 27, point (a) · Annex II, row Para 27, point (a), subpoints (i) and (ii)
  • Q2 · Reporting basis: individual or consolidated
    P-VS-B1-27C · Annex I, paragraph 27, point (c) · Annex II, row Para 27, point (c)
  • Q3 · 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
    P-VS-B1-27E · Annex I, paragraph 27, point (e) · Annex II, row Para 27, point (e), subpoints from (i) to (vii)
  • Q4 · Total energy consumption in MWh
    P-VS-B3-32S1 · Annex I, paragraph 32, first sentence · Annex II, row Para 32, first sentence
  • Q6 · Estimated absolute gross GHG emissions (tCO2eq): Scope 1 and location-based Scope 2
    P-VS-B3-33 · Annex I, paragraph 33 · Annex II, row Para 33
  • Q7 · Number of employees by type of employment contract (temporary or permanent)
    P-VS-B8-40A · Annex I, paragraph 40, point (a) · Annex II, row Para 40, point (a)
  • Q8 · Number of employees by gender
    P-VS-B8-40B · Annex I, paragraph 40, point (b) · Annex II, row Para 40, point (b)
  • Q10 · Number and rate of recordable work-related accidents
    P-VS-B9-41A · Annex I, paragraph 41, point (a) · Annex II, row Para 41, point (a)
  • Q12 · Average number of annual training hours per employee
    P-VS-B10-42D · Annex I, paragraph 42, point (d) · Annex II, row Para 42, point (d)

Beyond the cap3

May be declined, and the requester should flag it.

  • Q5 · Breakdown of energy consumption (renewable / non-renewable; electricity / fuels)
    P-VS-B3-32S2 · Annex I, paragraph 32, second sentence · Annex II: not listed
  • Q9 · Number of employees by country of the employment contract
    P-VS-B8-40C · Annex I, paragraph 40, point (c) · Annex II: not listed
  • Q11 · Fatalities from recordable work-related accidents and work-related ill health
    P-VS-B9-41B · Annex I, paragraph 41, point (b) · Annex II: not listed

Outside the cap's scope2

Requested for another purpose, such as due diligence, so the cap does not apply.

  • Q13 · Code of conduct or human rights policy for own workforce (yes/no)
    P-VS-C6-61A · Annex I, paragraph 61, point (a) · Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fifth subparagraph
  • Q14 · DD-ident
    P-CSDDD-DD-IDENT · DD-ident · Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fifth subparagraph

10 or fewer employees: 9 Annex II datapoints in the cap

Within the value-chain cap7

Matches an Annex II datapoint.

  • Q1 · Selected module option (Basic Module only, or Basic and Comprehensive Module) and statement of compliance
    P-VS-B1-27A · Annex I, paragraph 27, point (a) · Annex II, row Para 27, point (a), subpoints (i) and (ii)
  • Q2 · Reporting basis: individual or consolidated
    P-VS-B1-27C · Annex I, paragraph 27, point (c) · Annex II, row Para 27, point (c)
  • Q3 · 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
    P-VS-B1-27E · Annex I, paragraph 27, point (e) · Annex II, row Para 27, point (e), subpoints from (i) to (vii)
  • Q7 · Number of employees by type of employment contract (temporary or permanent)
    P-VS-B8-40A · Annex I, paragraph 40, point (a) · Annex II, row Para 40, point (a)
  • Q8 · Number of employees by gender
    P-VS-B8-40B · Annex I, paragraph 40, point (b) · Annex II, row Para 40, point (b)
  • Q10 · Number and rate of recordable work-related accidents
    P-VS-B9-41A · Annex I, paragraph 41, point (a) · Annex II, row Para 41, point (a)
  • Q12 · Average number of annual training hours per employee
    P-VS-B10-42D · Annex I, paragraph 42, point (d) · Annex II, row Para 42, point (d)

Beyond the cap5

May be declined, and the requester should flag it.

  • Q4 · Total energy consumption in MWh
    P-VS-B3-32S1 · Annex I, paragraph 32, first sentence · Annex II, row Para 32, first sentence
  • Q5 · Breakdown of energy consumption (renewable / non-renewable; electricity / fuels)
    P-VS-B3-32S2 · Annex I, paragraph 32, second sentence · Annex II: not listed
  • Q6 · Estimated absolute gross GHG emissions (tCO2eq): Scope 1 and location-based Scope 2
    P-VS-B3-33 · Annex I, paragraph 33 · Annex II, row Para 33
  • Q9 · Number of employees by country of the employment contract
    P-VS-B8-40C · Annex I, paragraph 40, point (c) · Annex II: not listed
  • Q11 · Fatalities from recordable work-related accidents and work-related ill health
    P-VS-B9-41B · Annex I, paragraph 41, point (b) · Annex II: not listed

Outside the cap's scope2

Requested for another purpose, such as due diligence, so the cap does not apply.

  • Q13 · Code of conduct or human rights policy for own workforce (yes/no)
    P-VS-C6-61A · Annex I, paragraph 61, point (a) · Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fifth subparagraph
  • Q14 · DD-ident
    P-CSDDD-DD-IDENT · DD-ident · Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fifth subparagraph

Placement is computed from each datapoint's Annex II record in release 2026.6 (included in the cap, and the column for the supplier's size) and from the purpose stated in the request.

Stage 3

Connect available evidence

Illustrations of electricity and gas invoices, a fuel log, an HR headcount export and an accident register, each with source, period and coverage. They appear as illustrations, not as an upload interface.

Illustrations of documents. This site does not accept uploads.

Illustration · E1

Electricity invoices

Illustrative figures
Electricity consumed1,184 MWh
Supplier renewable share18%
Source
Fictional utility, monthly invoices
Period
Jan to Dec 2027
Coverage
Both sites (Aarhus plant, Gdańsk workshop)
Used for
Q4, Q5
Illustration · E2

Gas invoices

Illustrative figures
Natural gas612 MWh
Source
Fictional gas supplier, quarterly invoices
Period
Jan to Dec 2027
Coverage
Aarhus plant only; Gdańsk has no gas supply
Used for
Q4, Q6
Illustration · E3

Fuel log

Illustrative figures
Diesel11,600 litres
Energy equivalent116 MWh
Source
Fleet and forklift fuel log, kept by the site manager
Period
Jan to Dec 2027
Coverage
Company vehicles and forklifts
Used for
Q4, Q6
Illustration · E4

HR headcount export

Illustrative figures
Employees64
Permanent / temporary58 / 6
Training hours896
Source
Fictional HR system, export at 31 Dec 2027
Period
Reporting date 31 Dec 2027
Coverage
All employees; no hours worked
Used for
Q3, Q7, Q8, Q9, Q12
Illustration · E5

Accident register

Illustrative figures
Recordable accidents3
Fatalities (injuries)0
Source
Site accident book, both sites
Period
Jan to Dec 2027
Coverage
Employees; contractors not recorded; fatalities from work-related ill health not covered
Used for
Q10, Q11

Stage 4

Identify gaps and reuse

The Voluntary Standard and GRI disclosures are compared through shared concepts, each relationship with its label and review status; ESRS relationships are not part of this example. Only Human-reviewed and Approved relationships appear.

Q4 · Total energy consumption in MWh

Shared concept: Total energy consumption CCM-ENERGY-CONSUMPTION

  • Voluntary Standard paragraph 32, first sentence is similar to Total energy consumption
    Basis: Same quantity; VS fixes the unit (MWh) and the boundary.
    Similar
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10001

  • GRI 103-2 is related to Total energy consumption
    Energy consumed and self-generated within the organisation: fuel and purchased energy, each split by renewable and non-renewable source and by activity, self-generated energy consumed and sold, and the use of contractual instruments. (Sustin summary)
    Basis: 103-2 has no overall total; it can only be derived from sub-totals, so "includes" overstates.
    Related
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10003

  • GRI 302-1 includes Total energy consumption (the object is narrower)
    Energy consumed within the organisation: fuel use split by renewable and non-renewable source with fuel types, purchased electricity, heating, cooling and steam, energy sold, and the resulting total, with methods and conversion factors. (Sustin summary)
    Basis: 302-1(e) gives the total; the disclosure asks for more.
    Includes
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10002

Q5 · Breakdown of energy consumption (renewable / non-renewable; electricity / fuels)

Shared concept: Energy consumption by renewable and non-renewable source CCM-ENERGY-CONSUMPTION-BY-SOURCE

  • Voluntary Standard paragraph 32, second sentence falls within Energy consumption by renewable and non-renewable source (the object is broader)
    Basis: VS splits only electricity and fuels; the concept also covers heat, steam and cooling, so the provision falls within the concept.
    Falls within
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10004

  • GRI 103-2 includes Energy consumption by renewable and non-renewable source (the object is narrower)
    Energy consumed and self-generated within the organisation: fuel and purchased energy, each split by renewable and non-renewable source and by activity, self-generated energy consumed and sold, and the use of contractual instruments. (Sustin summary)
    Basis: Splits fuels and purchased energy, plus other breakdowns.
    Includes
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10006

  • GRI 302-1 is related to Energy consumption by renewable and non-renewable source
    Energy consumed within the organisation: fuel use split by renewable and non-renewable source with fuel types, purchased electricity, heating, cooling and steam, energy sold, and the resulting total, with methods and conversion factors. (Sustin summary)
    Basis: Splits fuels only, not purchased energy; partial overlap.
    Related
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10005

Q6 · Estimated absolute gross GHG emissions (tCO2eq): Scope 1 and location-based Scope 2

Shared concept: Gross Scope 1 greenhouse gas emissions CCM-GHG-SCOPE-1

  • Voluntary Standard paragraph 33 includes Gross Scope 1 greenhouse gas emissions (the object is narrower)
    Basis: Paragraph 33 asks for Scope 1 and Scope 2 together; Scope 1 is part of it.
    Includes
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10007

  • GRI 102-5 includes Gross Scope 1 greenhouse gas emissions (the object is narrower)
    Gross Scope 1 emissions in tonnes of CO2 equivalent covering seven named gases with a breakdown by gas, current IPCC 100-year GWP values, biogenic CO2 reported separately and a base year; removals and traded credits excluded. (Sustin summary)
    Basis: 102-5 asks for gross Scope 1 plus gases and GWP; applies from 2027.
    Includes
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10010

  • GRI 305-1 includes Gross Scope 1 greenhouse gas emissions (the object is narrower)
    Gross direct (Scope 1) greenhouse gas emissions in tonnes of CO2 equivalent, with the gases covered, biogenic CO2 shown separately, base year, emission factors and GWP source, and consolidation approach. (Sustin summary)
    Basis: 305-1(a) is the gross Scope 1 figure; more is asked.
    Includes
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10009

Shared concept: Gross location-based Scope 2 greenhouse gas emissions CCM-GHG-SCOPE-2-LOCATION

  • Voluntary Standard paragraph 33 includes Gross location-based Scope 2 greenhouse gas emissions (the object is narrower)
    Basis: As above, for location-based Scope 2.
    Includes
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10008

  • GRI 102-6 includes Gross location-based Scope 2 greenhouse gas emissions (the object is narrower)
    Gross location-based and, where applicable, market-based Scope 2 emissions in tonnes of CO2 equivalent, with a breakdown by gas, current IPCC GWP values, biogenic CO2 from electricity use reported separately and a base year. (Sustin summary)
    Basis: As above, under 102-6; applies from 2027.
    Includes
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10012

  • GRI 305-2 includes Gross location-based Scope 2 greenhouse gas emissions (the object is narrower)
    Gross location-based Scope 2 emissions from purchased energy in tonnes of CO2 equivalent, plus market-based figures where applicable, with gases, base year, emission factors and consolidation approach. (Sustin summary)
    Basis: 305-2(a) is location-based; market-based is also asked.
    Includes
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10011

Q7 · Number of employees by type of employment contract (temporary or permanent)

Shared concept: Employees by type of employment contract CCM-EMPLOYEES-BY-CONTRACT-TYPE

  • Voluntary Standard paragraph 40, point (a) is similar to Employees by type of employment contract
    Basis: Same breakdown; state headcount or FTE.
    Similar
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10013

  • GRI 2-7 includes Employees by type of employment contract (the object is narrower)
    Total employees by gender and region, and the numbers of permanent, temporary, non-guaranteed-hours, full-time and part-time employees, each by gender and region, with the counting method and significant changes. (Sustin summary)
    Basis: 2-7(b) gives permanent and temporary counts with further breakdowns.
    Includes
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10014

Q8 · Number of employees by gender

Shared concept: Employees by gender CCM-EMPLOYEES-BY-GENDER

  • Voluntary Standard paragraph 40, point (b) is similar to Employees by gender
    Basis: Same breakdown; check gender categories.
    Similar
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10015

  • GRI 2-7 includes Employees by gender (the object is narrower)
    Total employees by gender and region, and the numbers of permanent, temporary, non-guaranteed-hours, full-time and part-time employees, each by gender and region, with the counting method and significant changes. (Sustin summary)
    Basis: 2-7(a) gives employees by gender with further breakdowns.
    Includes
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10016

Q9 · Number of employees by country of the employment contract

Shared concept: Employees by geographic location CCM-EMPLOYEES-BY-LOCATION

  • Voluntary Standard paragraph 40, point (c) is related to Employees by geographic location
    Basis: Country of the employment contract is a different dimension from place of work; they diverge for cross-border and remote workers.
    Related
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10017

  • GRI 2-7 is related to Employees by geographic location
    Total employees by gender and region, and the numbers of permanent, temporary, non-guaranteed-hours, full-time and part-time employees, each by gender and region, with the counting method and significant changes. (Sustin summary)
    Basis: Region is one form of location, while 2-7 also covers other breakdowns; partial overlap both ways.
    Related
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10018

Q10 · Number and rate of recordable work-related accidents

Shared concept: Recordable work-related injuries CCM-RECORDABLE-WORK-INJURIES

  • Voluntary Standard paragraph 41, point (a) is related to Recordable work-related injuries
    Basis: Accidents are events, injuries are harms to persons; counting units differ until the concept is split.
    Related
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10019

  • GRI 403-9 is related to Recordable work-related injuries
    Work-related injuries for employees and for other workers whose work the organisation controls: numbers and rates of fatalities, high-consequence and recordable injuries, main injury types, hours worked, and the hazards behind serious injuries. (Sustin summary)
    Basis: 403-9 counts injuries while the concept mixes injuries and accidents; reconcile after the concept split.
    Related
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10020

Q11 · Fatalities from recordable work-related accidents and work-related ill health

Shared concept: Work-related fatalities CCM-WORK-RELATED-FATALITIES

  • Voluntary Standard paragraph 41, point (b) is similar to Work-related fatalities
    Basis: Includes ill-health fatalities, as the concept does.
    Similar
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10021

  • GRI 403-9 is related to Work-related fatalities
    Work-related injuries for employees and for other workers whose work the organisation controls: numbers and rates of fatalities, high-consequence and recordable injuries, main injury types, hours worked, and the hazards behind serious injuries. (Sustin summary)
    Basis: Injury fatalities only; ill-health fatalities are in 403-10.
    Related
    AI-generatedHuman-reviewed: details

    AI-assisted proposal, reviewed by a named person: Seph Ziling Wang, Founder and Director, SUSTIN C.I.C., 27 Oct 2026. MAP-10022

Gaps found

  • Q6: Scope 2 emissions not yet calculated for 2027.
  • Q10: The accident rate needs hours worked.
  • Q11: Only partly supported: the accident register does not cover fatalities from work-related ill health.
  • Q14: Smelter origins not yet collected from distributors.

Stage 5

Prepare a traceable response

A draft response pack showing each answer with its evidence, the remaining gaps, the relationship basis and review status, with beyond-cap items listed separately.

Within the value-chain cap (9) · 64 employees (more than 10)
QuestionDraft answer (fictional)EvidenceProvisionRelationships
Q1Basic Module; statement included in the 2027 reportCompany recordsP-VS-B1-27A
Annex I, paragraph 27, point (a)		None in this example
Q2Individual basisCompany recordsP-VS-B1-27C
Annex I, paragraph 27, point (c)		None in this example
Q3From company records and the HR exportE4 HR headcount exportP-VS-B1-27E
Annex I, paragraph 27, point (e)		None in this example
Q41,912 MWhE1 Electricity invoices; E2 Gas invoices; E3 Fuel logP-VS-B3-32S1
Annex I, paragraph 32, first sentence		3 (Human-reviewed)
Q6Scope 1: 214 tCO2e
Gap: Scope 2 emissions not yet calculated for 2027
E2 Gas invoices; E3 Fuel logP-VS-B3-33
Annex I, paragraph 33		6 (Human-reviewed)
Q758 permanent, 6 temporary (headcount)E4 HR headcount exportP-VS-B8-40A
Annex I, paragraph 40, point (a)		2 (Human-reviewed)
Q841 men, 23 women (headcount)E4 HR headcount exportP-VS-B8-40B
Annex I, paragraph 40, point (b)		2 (Human-reviewed)
Q103 recordable accidents
Gap: The accident rate needs hours worked
E5 Accident registerP-VS-B9-41A
Annex I, paragraph 41, point (a)		2 (Human-reviewed)
Q1214 hours per employeeE4 HR headcount exportP-VS-B10-42D
Annex I, paragraph 42, point (d)		None in this example
Beyond the cap (3) · 64 employees (more than 10)
QuestionDraft answer (fictional)EvidenceProvisionRelationships
Q5Electricity: 18% renewable per supplier mix; fuels: non-renewableE1 Electricity invoicesP-VS-B3-32S2
Annex I, paragraph 32, second sentence		3 (Human-reviewed)
Q9Denmark 52, Poland 12 (country of contract)E4 HR headcount exportP-VS-B8-40C
Annex I, paragraph 40, point (c)		2 (Human-reviewed)
Q11None recorded in the accident register
Gap: Only partly supported: the accident register does not cover fatalities from work-related ill health
E5 Accident registerP-VS-B9-41B
Annex I, paragraph 41, point (b)		2 (Human-reviewed)
Outside the cap's scope (2) · 64 employees (more than 10)
QuestionDraft answer (fictional)EvidenceProvisionRelationships
Q13Code of conduct adopted 2025Company recordsP-VS-C6-61A
Annex I, paragraph 61, point (a)		None in this example
Q14Smelter list in preparation
Gap: Smelter origins not yet collected from distributors
Company recordsP-CSDDD-DD-IDENT
DD-ident		None in this example
Within the value-chain cap (7) · 10 or fewer employees
QuestionDraft answer (fictional)EvidenceProvisionRelationships
Q1Basic Module; statement included in the 2027 reportCompany recordsP-VS-B1-27A
Annex I, paragraph 27, point (a)		None in this example
Q2Individual basisCompany recordsP-VS-B1-27C
Annex I, paragraph 27, point (c)		None in this example
Q3From company records and the HR exportE4 HR headcount exportP-VS-B1-27E
Annex I, paragraph 27, point (e)		None in this example
Q758 permanent, 6 temporary (headcount)E4 HR headcount exportP-VS-B8-40A
Annex I, paragraph 40, point (a)		2 (Human-reviewed)
Q841 men, 23 women (headcount)E4 HR headcount exportP-VS-B8-40B
Annex I, paragraph 40, point (b)		2 (Human-reviewed)
Q103 recordable accidents
Gap: The accident rate needs hours worked
E5 Accident registerP-VS-B9-41A
Annex I, paragraph 41, point (a)		2 (Human-reviewed)
Q1214 hours per employeeE4 HR headcount exportP-VS-B10-42D
Annex I, paragraph 42, point (d)		None in this example
Beyond the cap (5) · 10 or fewer employees
QuestionDraft answer (fictional)EvidenceProvisionRelationships
Q41,912 MWhE1 Electricity invoices; E2 Gas invoices; E3 Fuel logP-VS-B3-32S1
Annex I, paragraph 32, first sentence		3 (Human-reviewed)
Q5Electricity: 18% renewable per supplier mix; fuels: non-renewableE1 Electricity invoicesP-VS-B3-32S2
Annex I, paragraph 32, second sentence		3 (Human-reviewed)
Q6Scope 1: 214 tCO2e
Gap: Scope 2 emissions not yet calculated for 2027
E2 Gas invoices; E3 Fuel logP-VS-B3-33
Annex I, paragraph 33		6 (Human-reviewed)
Q9Denmark 52, Poland 12 (country of contract)E4 HR headcount exportP-VS-B8-40C
Annex I, paragraph 40, point (c)		2 (Human-reviewed)
Q11None recorded in the accident register
Gap: Only partly supported: the accident register does not cover fatalities from work-related ill health
E5 Accident registerP-VS-B9-41B
Annex I, paragraph 41, point (b)		2 (Human-reviewed)
Outside the cap's scope (2) · 10 or fewer employees
QuestionDraft answer (fictional)EvidenceProvisionRelationships
Q13Code of conduct adopted 2025Company recordsP-VS-C6-61A
Annex I, paragraph 61, point (a)		None in this example
Q14Smelter list in preparation
Gap: Smelter origins not yet collected from distributors
Company recordsP-CSDDD-DD-IDENT
DD-ident		None in this example

Relationships are shown with their scope, basis and review status; they are not legal conclusions.

Voluntary Standard titles: Delegated Regulation (EU) 2026/1560, from EUR-Lex. GRI appears only as identifiers and Sustin's own summaries. Data from Sustin release 2026.6 (manifest SHA-256 86958babef45…), consumer view.