gateEUESG checks the EU sustainability frameworks, EU Taxonomy, ESRS, CSRD, and additionally the CSDDD, as a consolidated overview. For the pure Taxonomy or CSRD deep check, see the already live gateEUTaxonomy and gateCSRD, which remain the authoritative source for their respective standard. gateEUESG mainly adds the CSDDD due diligence duty, which the two individual gates do not independently cover.
Every row is a hard boolean check, not probabilistic scoring. A critical failure leads to block, a high severity failure to warn, everything else to pass.
| Reference | Checks | Severity |
|---|---|---|
| EU Taxonomy Art. 3c | Do No Significant Harm for all 6 environmental objectives not completed | medium |
| EU Taxonomy Art. 10 | Activity not taxonomy aligned | medium |
| ESRS E1 | Climate change disclosure missing (Scope 1, 2, 3) | medium |
| ESRS S1 | Workforce disclosure missing | medium |
| ESRS G1 | Business conduct disclosure missing | medium |
| CSDDD Art. 5 | Human rights and environment due diligence policy not established | critical |