{
  "schema": "aclasa.esg-social-public.v1",
  "version": "2026-10-24.1",
  "sourceLocale": "en",
  "review": {
    "sourceReviewAsOf": "2026-10-24",
    "sourceReviewCompletedAt": "2026-10-24T16:53:07Z",
    "observedAt": "2026-10-24T16:53:07Z",
    "qualifiedAcceptance": "NOT_PERFORMED",
    "scope": "Bounded public overview of CSRD, ESRS, CSDDD, EU Pay Transparency and HKEX ESG Social requirements. Employer-specific applicability and national-law content require qualified review."
  },
  "regimes": [
    {
      "id": "CSRD",
      "name": "Corporate Sustainability Reporting Directive",
      "authorityClass": "EU_DIRECTIVE",
      "status": "IN_FORCE_SCOPE_REVISED",
      "applicabilityQuestion": "Does the undertaking fall within the current CSRD scope after Directive (EU) 2026/470, including group, issuer, transitional and national rules?",
      "impact": "The current EU scope uses both an employee and net-turnover threshold, but the exact conclusion depends on the undertaking, group, issuer and national-transposition facts.",
      "employerNextSteps": [
        "Document the entity, group, issuer and financial-year facts.",
        "Verify the exact national measure rather than relying on a notification count.",
        "Record the selected reporting basis, evidence owner and approval."
      ],
      "sourceReviewAsOf": "2026-10-24",
      "qualifiedAcceptance": "NOT_PERFORMED",
      "primarySources": [
        "https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng",
        "https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/enforcement-and-infringements-banking-and-finance-law/monitoring-banking-and-finance-directives/corporate-sustainability-reporting-directive-20222464_en"
      ]
    },
    {
      "id": "ESRS",
      "name": "European Sustainability Reporting Standards",
      "authorityClass": "EU_DELEGATED_REGULATION",
      "status": "FUTURE_APPLICATION",
      "applicabilityQuestion": "Which ESRS version applies to the undertaking's financial year and reporting scope?",
      "impact": "Delegated Regulation (EU) 2026/1563 enters into force on 10 November 2026 and applies for financial years beginning on or after 1 January 2027. A 2026 choice must identify the version used.",
      "employerNextSteps": [
        "Fix the reporting period and applicable ESRS version before mapping disclosures.",
        "Run double-materiality assessment with a traceable decision record.",
        "Map evidence separately for S1 own workforce, S2 value-chain workers, S3 affected communities and S4 consumers and end-users."
      ],
      "sourceReviewAsOf": "2026-10-24",
      "qualifiedAcceptance": "NOT_PERFORMED",
      "primarySources": [
        "https://eur-lex.europa.eu/eli/reg_del/2026/1563/oj/eng",
        "https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en"
      ]
    },
    {
      "id": "CSDDD",
      "name": "Corporate Sustainability Due Diligence Directive",
      "authorityClass": "EU_DIRECTIVE",
      "status": "IN_FORCE_FUTURE_TRANSPOSITION_AND_APPLICATION",
      "applicabilityQuestion": "Will the undertaking or group meet the amended CSDDD scope and application timetable?",
      "impact": "Member States must transpose the amended CSDDD by 26 July 2028. Application starts on 26 July 2029; Article 16 reporting applies for financial years starting on or after 1 January 2030.",
      "employerNextSteps": [
        "Establish a governed entity and value-chain perimeter.",
        "Assign due-diligence evidence, remediation and escalation owners.",
        "Track the national measure before making a country-specific conclusion."
      ],
      "sourceReviewAsOf": "2026-10-24",
      "qualifiedAcceptance": "NOT_PERFORMED",
      "primarySources": [
        "https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng",
        "https://commission.europa.eu/topics/business-and-industry/company-law-and-corporate-governance/corporate-sustainability-due-diligence_en"
      ]
    },
    {
      "id": "EU_PAY_TRANSPARENCY_DIRECTIVE",
      "name": "EU Pay Transparency Directive",
      "authorityClass": "EU_DIRECTIVE",
      "status": "IN_FORCE_NATIONAL_CONTENT_REVIEW_REQUIRED",
      "applicabilityQuestion": "Which content-verified national pay-transparency rules apply to the employer, worker population and reporting period?",
      "impact": "Directive (EU) 2023/970 is the common baseline. National obligations require the exact enacted measure; a NIM entry alone does not prove complete or correct transposition.",
      "employerNextSteps": [
        "Open the Country Tracker for the selected country and date.",
        "Verify recruitment, information, reporting, joint-assessment, remedy and sanction duties.",
        "Preserve job-value and pay-decision evidence under the ACLASA methodology."
      ],
      "sourceReviewAsOf": "2026-10-24",
      "qualifiedAcceptance": "NOT_PERFORMED",
      "primarySources": [
        "https://eur-lex.europa.eu/eli/dir/2023/970/oj/eng",
        "https://eur-lex.europa.eu/legal-content/EN/NIM/?uri=CELEX:32023L0970"
      ]
    },
    {
      "id": "HKEX_APPENDIX_C2",
      "name": "HKEX Appendix C2 ESG Reporting Code",
      "authorityClass": "HKEX_LISTING_RULE",
      "status": "IN_FORCE",
      "applicabilityQuestion": "Is the entity an HKEX issuer and which Appendix C2 mandatory, comply-or-explain and climate provisions apply for the reporting period?",
      "impact": "Appendix C2 separates mandatory disclosure requirements, comply-or-explain provisions and climate-related disclosures. The ESG report covers the same period as the annual report and is published with it.",
      "employerNextSteps": [
        "Confirm issuer, reporting period and board-governance responsibilities.",
        "Map the B1-B8 social aspects to owned evidence and explain any omission under the applicable rule.",
        "Align the ESG report timetable and approval with the annual report."
      ],
      "sourceReviewAsOf": "2026-10-24",
      "qualifiedAcceptance": "NOT_PERFORMED",
      "primarySources": [
        "https://en-rules.hkex.com.hk/rulebook/appendix-c2-environmental-social-and-governance-reporting-code"
      ]
    }
  ],
  "esrsSocialPopulations": [
    {
      "id": "S1",
      "name": "Own workforce"
    },
    {
      "id": "S2",
      "name": "Workers in the value chain"
    },
    {
      "id": "S3",
      "name": "Affected communities"
    },
    {
      "id": "S4",
      "name": "Consumers and end-users"
    }
  ],
  "hkex": {
    "levels": [
      {
        "id": "PART_B",
        "name": "Mandatory disclosure requirements"
      },
      {
        "id": "PART_C",
        "name": "Comply or explain provisions"
      },
      {
        "id": "PART_D",
        "name": "Climate-related disclosures"
      }
    ],
    "socialAspects": [
      {
        "id": "B1",
        "name": "Employment"
      },
      {
        "id": "B2",
        "name": "Health and safety"
      },
      {
        "id": "B3",
        "name": "Development and training"
      },
      {
        "id": "B4",
        "name": "Labour standards"
      },
      {
        "id": "B5",
        "name": "Supply-chain management"
      },
      {
        "id": "B6",
        "name": "Product responsibility"
      },
      {
        "id": "B7",
        "name": "Anti-corruption"
      },
      {
        "id": "B8",
        "name": "Community investment"
      }
    ]
  },
  "csrdTransposition": {
    "directive": "Directive (EU) 2022/2464",
    "transpositionDeadline": "2024-07-06",
    "commissionSourceContentDate": "2026-06-08",
    "retrievedAt": "2026-10-24T16:53:07Z",
    "source": "https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/enforcement-and-infringements-banking-and-finance-law/monitoring-banking-and-finance-directives/corporate-sustainability-reporting-directive-20222464_en",
    "caveat": "Commission communication status records measures communicated by Member States. It is not a conclusion that the national law is complete, correct or applicable to a specific undertaking.",
    "countries": [
      {
        "countryCode": "AT",
        "name": "Austria",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": true,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "BE",
        "name": "Belgium",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "BG",
        "name": "Bulgaria",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "HR",
        "name": "Croatia",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "CY",
        "name": "Cyprus",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "CZ",
        "name": "Czechia",
        "commissionCommunicationStatus": "PARTIAL",
        "pendingNonCommunicationProceeding": true,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "DK",
        "name": "Denmark",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "EE",
        "name": "Estonia",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "FI",
        "name": "Finland",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "FR",
        "name": "France",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "DE",
        "name": "Germany",
        "commissionCommunicationStatus": "NONE",
        "pendingNonCommunicationProceeding": true,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "GR",
        "name": "Greece",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "HU",
        "name": "Hungary",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "IE",
        "name": "Ireland",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "IT",
        "name": "Italy",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "LV",
        "name": "Latvia",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "LT",
        "name": "Lithuania",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "LU",
        "name": "Luxembourg",
        "commissionCommunicationStatus": "NONE",
        "pendingNonCommunicationProceeding": true,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "MT",
        "name": "Malta",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": true,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "NL",
        "name": "Netherlands",
        "commissionCommunicationStatus": "NONE",
        "pendingNonCommunicationProceeding": true,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "PL",
        "name": "Poland",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "PT",
        "name": "Portugal",
        "commissionCommunicationStatus": "NONE",
        "pendingNonCommunicationProceeding": true,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "RO",
        "name": "Romania",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "SK",
        "name": "Slovakia",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "SI",
        "name": "Slovenia",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "ES",
        "name": "Spain",
        "commissionCommunicationStatus": "NONE",
        "pendingNonCommunicationProceeding": true,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      },
      {
        "countryCode": "SE",
        "name": "Sweden",
        "commissionCommunicationStatus": "FULL",
        "pendingNonCommunicationProceeding": false,
        "nationalActContentReview": "NOT_CONTENT_VERIFIED"
      }
    ]
  },
  "employerWorkflow": [
    {
      "step": 1,
      "id": "SCOPE",
      "name": "Fix the legal entity, group, issuer, workforce and country scope."
    },
    {
      "step": 2,
      "id": "PERIOD",
      "name": "Fix the reporting period and the applicable legal and standards versions."
    },
    {
      "step": 3,
      "id": "MATERIALITY",
      "name": "Record materiality, affected populations and evidence boundaries."
    },
    {
      "step": 4,
      "id": "EVIDENCE",
      "name": "Assign source, data, control and remediation owners."
    },
    {
      "step": 5,
      "id": "CONTROL",
      "name": "Reconcile calculations, explanations, exceptions and source lineage."
    },
    {
      "step": 6,
      "id": "APPROVAL",
      "name": "Obtain accountable legal, methodology, assurance and publication approvals where required."
    }
  ]
}