The EU value-chain ceiling limits what large customers may require from suppliers of up to 1,000 employees. Directive (EU) 2026/470 applies to financial years beginning on or after 1 January 2027.The EU value-chain ceilingSee what applies to you →

One ledger. Every request answered from it.

Customer questionnaires, EcoVadis, your bank, tenders, your auditor. The emissions ledger for European mid-market companies answers each from the same records, and every figure carries its factor, version and licence.

SOURCES YOU ALREADY HAVETHE LEDGERREQUESTS, ANSWERED FROM ITMeter readingselectricity, gas · 12 per yearSupplier invoicesfuel, refrigerant, wasteFuel cardsfleet dieselGL exportspend, by accountTravel bookingsrail, airFactor publishersDESNZ · EPA · IPCC · USEEIOCustomer questionnaireVSME basic moduleEcoVadisenvironment themeBank ESG annexcovenant or KYCPublic or private tendercarbon clauseGRI 305 reportfiled, versionedESRS E1 reportfiled, omissions statedYour auditorread-only, one reportCBAM declarationnot modelled todayCoreCanopy ledgerevery figure carries:factor · version · licenceGWP basis · approvalaudit entry · chain valid
SOURCES YOU ALREADY HAVETHE LEDGERREQUESTS, ANSWERED FROM ITMeter readingselectricity, gas · 12 per yearSupplier invoicesfuel, refrigerant, wasteFuel cardsfleet dieselGL exportspend, by accountTravel bookingsrail, airFactor publishersDESNZ · EPA · IPCC · USEEIOCustomer questionnaireVSME basic moduleEcoVadisenvironment themeBank ESG annexcovenant or KYCPublic or private tendercarbon clauseGRI 305 reportfiled, versionedESRS E1 reportfiled, omissions statedYour auditorread-only, one reportCBAM declarationnot modelled todayCoreCanopy ledgerevery figure carries:factor · version · licenceGWP basis · approvalaudit entry · chain valid

Select a request to see what it needs and what the ledger answers.

Customer questionnaire

From a customer with more than 1,000 employees, under the value-chain cap

For financial years beginning on or after 1 January 2027, a CSRD-obligated customer may not require more from a supplier of up to 1,000 employees, for its own CSRD reporting, than the voluntary standard contains. The request has a ceiling, and the ledger produces the figures inside it.

What they may ask for: the basic module of the voluntary standard. Scope 1 and 2 totals, energy consumption, the method, and the reporting period. Scope 3 only if you already have it. The ceiling covers information asked for CSRD reporting; a commercial request is a separate conversation.

WHAT THE LEDGER ANSWERS5 of 6, one disclosed

  • Scope 1 totalFrom your own combustion, fuel and refrigerant recordsledger
  • Scope 2 total, location-basedFrom meter readings, with the grid factor and its versionledger
  • Scope 3, if availableCategory 1 spend-based. 4 of 15 modelled, 11 printed as stated omissionsdisclosed
  • Energy consumptionFrom the same readings, no second data collectionledger
  • Method and periodGHG Protocol, operational control, AR6, the reporting periodledger
  • EvidenceFactor, version, licence and audit entry on every lineledger
Every figure exports with its factor, dataset version, licence and audit entry. The customer can recompute it.

What each request actually needs, and what the ledger has.

Filled where the ledger answers from its own records. Half-filled where it answers with a disclosed method. Empty where it cannot, and a dash where the request does not ask for that datapoint at all, so you know which is which before the request arrives.

REQUESTSCOPE 1SCOPE 2SCOPE 3ENERGYMETHODEVIDENCEBASE YEARASSURANCE
Customer questionnaireVSME basic moduleSCOPE 1: answered from the ledgerSCOPE 2: answered from the ledgerSCOPE 3: answered with a disclosed methodENERGY: answered from the ledgerMETHOD: answered from the ledgerEVIDENCE: answered from the ledgerBASE YEAR: not part of this requestASSURANCE: not modelled today
EcoVadis assessmentenvironment themeSCOPE 1: answered from the ledgerSCOPE 2: answered from the ledgerSCOPE 3: answered with a disclosed methodENERGY: answered from the ledgerMETHOD: answered from the ledgerEVIDENCE: answered from the ledgerBASE YEAR: not part of this requestASSURANCE: not modelled today
Bank ESG annexcovenant or KYCSCOPE 1: answered from the ledgerSCOPE 2: answered from the ledgerSCOPE 3: answered with a disclosed methodENERGY: not part of this requestMETHOD: answered from the ledgerEVIDENCE: answered from the ledgerBASE YEAR: answered from the ledgerASSURANCE: not modelled today
Public or private tendercarbon clauseSCOPE 1: answered from the ledgerSCOPE 2: answered from the ledgerSCOPE 3: answered with a disclosed methodENERGY: not part of this requestMETHOD: answered from the ledgerEVIDENCE: answered from the ledgerBASE YEAR: not part of this requestASSURANCE: not modelled today
GRI 305 reportfiled, versionedSCOPE 1: answered from the ledgerSCOPE 2: answered from the ledgerSCOPE 3: answered with a disclosed methodENERGY: not part of this requestMETHOD: answered from the ledgerEVIDENCE: answered from the ledgerBASE YEAR: answered from the ledgerASSURANCE: not modelled today
ESRS E1 reportfiled, omissions statedSCOPE 1: answered from the ledgerSCOPE 2: answered from the ledgerSCOPE 3: answered with a disclosed methodENERGY: not part of this requestMETHOD: answered from the ledgerEVIDENCE: answered from the ledgerBASE YEAR: answered from the ledgerASSURANCE: not modelled today
Your auditorread-only, one reportSCOPE 1: answered from the ledgerSCOPE 2: answered from the ledgerSCOPE 3: answered with a disclosed methodENERGY: not part of this requestMETHOD: answered from the ledgerEVIDENCE: answered from the ledgerBASE YEAR: answered from the ledgerASSURANCE: not modelled today
CBAM declarationnot modelled todaySCOPE 1: answered with a disclosed methodSCOPE 2: answered with a disclosed methodSCOPE 3: not modelled todayENERGY: not part of this requestMETHOD: not modelled todayEVIDENCE: not modelled todayBASE YEAR: not part of this requestASSURANCE: not modelled today
answered from the ledger’s own records answered with a method we disclose. Scope 3 is 4 of 15 categories; the other 11 print as stated omissions not modelled today, stated rather than hidden not a datapoint this request asks for

Assurance is empty on every row on purpose. CoreCanopy produces the evidence an assurance provider asks for; it does not provide assurance, and it will not imply it.

Directive (EU) 2026/470 · in force 18 March 2026 · applies to financial years beginning on or after 1 January 2027

Your customers can ask for exactly this much. Answer it once.

The Omnibus removed the CSRD mandate for most mid-market companies and, for the first time, put a ceiling on what a large customer may require from a supplier of up to 1,000 employees for its own CSRD reporting. An open-ended obligation became a finite one. The ledger is built to produce those figures, and to reuse them.

See what applies to you

Does the ceiling protect you?

Employeesunder 1,000
Customer is CSRD-obligatedyes
They ask forfull ESRS E1 dataset
They may require the voluntary standard, and not more.Scope 1 and 2 totals, energy, method, period. Scope 3 only where you already report it. The ledger produces those figures from records you already hold. A request made for a commercial reason rather than for their own CSRD report sits outside the ceiling, and is yours to answer or to decline.

How a record becomes an answer.

Nothing is retyped. An answer is composed from ledger records, and each record brings its factor, version, licence and audit entry with it. The person receiving it can recompute every line.

LEDGER RECORDSLeeds works · FY2024

4,182 · grid electricity · 1,511,240 kWh × 0.20705 = 312.9 t
DESNZ 2024 v1.1 · OGL v3.0 · AR6 · primary · accepted f.mertens
4,177 · natural gas · 771,900 kWh × 0.1829 = 141.2 t
DESNZ 2024 v1.1 · OGL v3.0 · AR6 · primary · accepted f.mertens
4,168 · fleet diesel · 12,480 l × 2.51279 = 31.4 t
DESNZ 2024 v1.1 · OGL v3.0 · AR6 · activity-based · accepted f.mertens
4,190 · purchased goods · $412,300 × 0.312 = 128.6 t
USEEIO v1.4 · US spend proxy, disclosed · spend-based · accepted f.mertens

CUSTOMER QUESTIONNAIREanswered from the ledger

Total Scope 1 emissions, FY2024
172.6 t CO₂e
records 4,177 and 4,168 · factors and licences attached · chain seq 4,182 to 4,244 valid
Total Scope 2 emissions, location-based
312.9 t CO₂e
record 4,182 · DESNZ 2024 v1.1 · market-based falls to a disclosed grid fallback
Scope 3, if available
128.6 t CO₂e · category 1, spend-based
USEEIO US spend proxy disclosed · 11 categories printed as stated omissions
Method
GHG Protocol Corporate Standard · operational control · AR6
methodology page, datestamped and versioned

Illustrative inventory for one site. The factor values, publishers, dataset versions and licences are the real published ones, checked against the release each names; the company, its records and the totals are invented.

Checked against the publisher, not against ourselves.

No customers yet, so no logos. These are checks that have actually run on this system, with the readings they produced, on our own hardware against a local database. The methodology is published, datestamped and versioned.

8,683 / 8,683
DEFRA factors reconciled against DEFRA’s own published totals
41 · 1
GWP values re-transcribed by hand; one disagreement found and referred
0 of 27,768
Requests failed with two tenants under simultaneous load
50 / 50
Audit entries intact after the process was killed mid-write

Also: A local restore drill that brought back 43 forced tables, 59 policies, 394 grants and the deliberate REVOKE UPDATE on filed reports. The managed-database half, and a measured recovery time, are still owed. A one-million-row, 100 MB import read in 19 minutes 15 seconds on a developer machine: 950,000 rows imported and 50,000 quarantined by design, with every cap holding and announcing itself. Zero open dependency advisories and zero suppressions: the allowlist is empty. A route guard that found 34 unreachable API paths the first time it was run by hand, and 7 on its first run inside CI.

Read the methodology

Not certified yet. Here is what we do instead.

ISO 27001 and a penetration test are budgeted for after the first paying customers; neither has started and no body or provider has been engaged. We will publish each the day it is signed. Until a certificate is issued we will not display a mark we have not earned. These are the controls that are in force today and can be checked.

Data stays in the EU

Stored and processed in eu-central-1. The sub-processor list is published, and it is short.

Staff cannot read your data without your consent

You see the request before deciding, you can refuse it, you can end a live session, and you can read every screen we looked at from your own audit trail.

Isolation is enforced by the database

Row-level security on every tenant table, forced rather than merely enabled, and fail-closed. Isolation under simultaneous load is measured on our own hardware rather than asserted.

Erasure is rehearsed

GDPR erasure runs in the product and returns a receipt naming what was retained and the legal basis for keeping it. Article 15 access is assembled by hand today; the automated surface is not finished, and we would rather say so.

Your ledger leaves with you

On a paid plan, figures, lineage and the audit trail export as CSV and XLSX and your report PDFs are yours. The free tier keeps full lineage on screen but not the export.

Every administrative action is recorded

Every action in our AWS account is logged by CloudTrail with tamper-evident log files, kept 400 days. Root use, sign-in without MFA, permission and firewall changes raise an alarm, and GuardDuty watches for threats. Staff actions in the product write to a hash-chained trail.

Backups are restored, not just taken

The database is dumped every night to encrypted, versioned storage in Frankfurt and kept 35 days. Once a month the newest dump is restored into a scratch database and compared with production; the first restore, on 2 October 2026, matched in every table.

Filed reports cannot be edited

Update permission on the report table is revoked at the database, and that revocation came back intact from a local restore drill. The managed-database rehearsal is still owed.

Certification status, sub-processors and continuity

Common questions

Does “answered from the ledger” mean you file EcoVadis for me?

No. CoreCanopy files GRI 305 and ESRS E1 reports. For questionnaires, EcoVadis, banks and tenders it gives you the figures, the method and the evidence, from the same records, so you answer once and reuse it. The submission is yours.

Is this audit-ready?

Ready, yes: the evidence an assurance provider asks for is produced by construction. Audited, no. The external methodology review is budgeted and briefed but not yet commissioned, and we would rather write that than imply a date we have not booked.

What about Scope 3 and CBAM?

Four of fifteen Scope 3 categories today, each naming its method and its data-quality tier; the other eleven print as stated omissions. CBAM needs embedded emissions per product, which the ledger does not model yet. The coverage table says so, so a request does not surprise you.

Which countries can you calculate for today?

Six, and the list is generated from the factor library rather than curated: Australia, France, Germany, New Zealand, the United Kingdom and the United States. A country qualifies only when it can supply grid electricity, natural gas and diesel, which is the floor for finishing a Scope 1 and 2 inventory. India is deliberately absent, and not because of a closed data window: India’s national publisher gives grid electricity and no natural gas or diesel factor, so an Indian company could finish Scope 2 and never finish Scope 1. Ember supplies grid factors for roughly 190 countries, and a grid factor alone does not let a company finish an inventory, so it does not open a country.

What if my customer asks for more than the cap allows?

You can answer within the ceiling and point to it. The ledger produces the figures the basic module asks for from your records; anything beyond it is your choice to provide, not an obligation. The ceiling covers what is asked for CSRD reporting, so a purely commercial request sits outside it.

Do I pay per user?

Never. Users are unlimited on every tier including the free one. An accurate inventory needs several people entering data, and charging per seat is charging for completeness. An auditor is a separate role rather than a member of your organisation, so auditor access does not consume a seat either.

Bring your last spreadsheet and the last request you got. Leave with the answer.

A working session, not a demo. Forty minutes with your footprint file and a real questionnaire: which fields the ledger answers from it today, which it cannot, and what it would take.

Researching with an assistant?corecanopy.earth/llms.txt
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