Citation index
Every instrument, standard and dataset behind a Bindler tool, in one list, each linked to the pages that use it. An unverifiable figure is left blank in the file rather than guessed, so this list is also the boundary of what Bindler claims.
48 sources across 13 guides and the workbooks. Last built with the site.
Cabinet Resolution 106 of 2025
Commission Delegated Directive (EU) 2023/2775, the size thresholds: eur-lex.europa.eu/eli/dir_del/2023/2775/oj
Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act), Annex I sections listed above: eur-lex.europa.eu/eli/reg_del/2021/2139/oj
Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act), Annex I Sections 1.1.1 to 1.1.3, Annex II as it stood until 31 December 2025: eur-lex.europa.eu/eli/reg_del/2021/2178/oj
Commission Delegated Regulation (EU) 2022/1288, Article 4(1) (publication by 30 June, calendar-year reference period) and Annex I (Table 1 indicators 1 to 14 and the formulae): eur-lex.europa.eu/eli/reg_del/2022/1288/oj
Commission Delegated Regulation (EU) 2023/2772
Commission Delegated Regulation (EU) 2023/2772 (ESRS), Annex I: ESRS 1 sections 3.3, 3.4 and 3.5; ESRS 1 paragraph 32; ESRS 2 IRO-1
Commission Delegated Regulation (EU) 2023/2772 (ESRS), ESRS E1 Disclosure Requirement E1-6 paragraphs 44 and 51 and application requirement AR 46: eur-lex.europa.eu/eli/reg_del/2023/2772/oj
Commission Delegated Regulation (EU) 2026/73 of 4 July 2025, OJ L, 8 January 2026, in force 28 January 2026, applying from 1 January 2026 (Article 4; Article 1 points (1), (10) and (20); Annex II Templates 1 and 2 and their explanatory notes): eur-lex.europa.eu/eli/reg_del/2026/73/oj
Directive (EU) 2022/2464 (CSRD), Article 5(2), the original phase-in: eur-lex.europa.eu/eli/dir/2022/2464/oj
Directive (EU) 2022/2464 (CSRD), Official Journal L 322, 16 December 2022
Directive (EU) 2023/2775
Directive (EU) 2023/959, Article 10a(1a): free allocation phase-out schedule: eur-lex.europa.eu/eli/dir/2023/959/oj
Directive (EU) 2023/959, Article 10a(1a): the free allocation phase-out schedule: eur-lex.europa.eu/eli/dir/2023/959/oj
Directive (EU) 2025/794 (stop the clock): eur-lex.europa.eu/eli/dir/2025/794/oj
Directive (EU) 2026/470
Directive (EU) 2026/470 (Omnibus I) for the 18 September 2026 ESRS revision date: eur-lex.europa.eu/eli/dir/2026/470/oj
Directive (EU) 2026/470 (Omnibus I), Official Journal 26 February 2026, in force 18 March 2026
Directive (EU) 2026/470 (Omnibus I), OJ 26 February 2026, in force 18 March 2026: eur-lex.europa.eu/eli/dir/2026/470/oj
Directive 2013/34/EU, Articles 2(1), 3, 19a, 29a and 40a: eur-lex.europa.eu/eli/dir/2013/34/oj
ESRS publier
ESRS topical
European Commission, CBAM certificate price page (quarterly average in 2026, weekly from 2027): taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/price-cbam-certificates_en
European Commission, CBAM certificate price page: taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/price-cbam-certificates_en
Federal Decree-Law No. 47 of 2022
GHG Protocol
GHG Protocol categories with an included flag
GHG Protocol corporate inventory with every emission
GHG Protocol Corporate Standard
GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011), Table 5.4 for the 15 categories, pages 61 and 65 to 68 for the significance criteria as cited by ESRS AR 46: ghgprotocol.org/standards/scope-3-standard
GHG Protocol, Corporate Value Chain (Scope 3) Accounting and Reporting Standard, category 15
Ministerial Decision 244 of 2025
Ministerial Decision 66 of 2026
PCAF asset classes with the Standard
PCAF calculator
PCAF data quality options 1a to 3c mapped to
PCAF Global GHG Accounting and Reporting Sta
PCAF, Financed Emissions Standard, third edition, December 2025 (Part A): sections 5.1 to 5.7 on asset class methods, Tables 5.1-2 and 5.2-1 on data quality, the weighted data quality guidance in section 6, and Annex 10.1
Regulation (EU) 2019/2088 (SFDR), Article 4, on the consideration of principal adverse impacts
Regulation (EU) 2020/852 (Taxonomy Regulation), Articles 3, 8, 9, 10, 16, 17 and 18: eur-lex.europa.eu/eli/reg/2020/852/oj
Regulation (EU) 2022/1288
Regulation (EU) 2023/2772
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism: Article 6 (the CBAM declaration), Article 9 (carbon price paid in a third country), Article 35 (transitional-period reporting), Annex I and II: eur-lex.europa.eu/eli/reg/2023/956/oj
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism: Articles 6, 22, 32 and 35: eur-lex.europa.eu/eli/reg/2023/956/oj
Regulation (EU) 2024/1689
Regulation (EU) 2025/2083 amending Regulation (EU) 2023/956 (CBAM simplification), OJ 17 October 2025, in force 20 October 2025. Read as summarised by Mayer Brown (October 2025), EY (tax alert) and Reed Smith (viewpoints), which agree on every date above
/guides/cbam-definitive-period-timeline//guides/cbam-quarterly-report-template/
The workbook's Sources sheet, which names the article behind each figure
UK Government GHG Conversion Factors for Company Reporting 2025 (DESNZ), flat file, the IDs on the workbook's Factor Register: gov.uk/government/collections/government-conversion-factors-for-company-reporting