Regulatory Reporting Thresholds

228 regulatory reporting thresholds held in the GreenCalculus MasterBrain, drawn from 19 named sources, each listed with its publisher and licence under Sources below. Values are read live from the data layer on every page build, so nothing here is re-typed and nothing can drift from the figures the calculators use. They span 91 units of measurement — 56 of them in multiplier of required CII — which is why the spread below is reported per unit and never blended.

Where these factors are used

CSRD ESRS E1 Climate Disclosure and VSME Sustainability Reporting set out how factors in this group are applied, and CSRD ESRS E1 Climate Disclosure Calculator and GRI 305 Emissions Disclosure Calculator draw on them directly. Each value below names the upstream source it came from.

What this group contains

Figures are computed per unit and never blended: a median across different units would be arithmetically valid and physically meaningless. 49 further units in this group have fewer than 3 factors and are counted above but not described.

What has changed

Sources, citation & machine access

Cite the upstream publisher for the values themselves. The reference below credits this compilation and, more usefully, pins the edition you read.

GreenCalculus. (2026). Regulatory Reporting Thresholds (MasterBrain v2026.284). Numbers Publishing Pte. Ltd. https://greencalculus.com/factors/regulatory-reporting-thresholds/

Cite this factor group

Values change between editions. Quoting the MasterBrain version is what lets a reader resolve the exact number you used. See the change record above for factors in this group that have moved.

For a reference manager, in BibTeX then RIS:

@misc{greencalculus_regulatory_thresholds_2026,
  author       = {{GreenCalculus}},
  title        = {Regulatory Reporting Thresholds},
  year         = {2026},
  howpublished = {GreenCalculus},
  publisher    = {Numbers Publishing Pte. Ltd.},
  note         = {MasterBrain v2026.284},
  url          = {https://greencalculus.com/factors/regulatory-reporting-thresholds/}
}

TY  - DATA
AU  - GreenCalculus
TI  - Regulatory Reporting Thresholds
PY  - 2026
DB  - GreenCalculus
PB  - Numbers Publishing Pte. Ltd.
ET  - MasterBrain v2026.284
UR  - https://greencalculus.com/factors/regulatory-reporting-thresholds/
ER  - 

Every factor on this page is readable from the open endpoint. No key, no signup:

https://greencalculus.com/wp-json/greencalculus/v1/factors/regulatory_thresholds

curl -s "https://greencalculus.com/wp-json/greencalculus/v1/factors/regulatory_thresholds?limit=500"

import requests
rows = requests.get("https://greencalculus.com/wp-json/greencalculus/v1/factors/regulatory_thresholds", params={"limit": 500}).json()["factors"]
print(len(rows), "factors in regulatory_thresholds")

Or as a spreadsheet: 97 of the 228 rows on this page, each with its source, the edition it last changed in, and its own link:

https://greencalculus.com/wp-json/greencalculus/v1/factors-export?page=regulatory-reporting-thresholds

Download this table as CSV

The download leaves out 131 rows from IMO_MEPC_354_78, IMO_MEPC_353_78, IMO_MEPC_364_79, IMO_MEPC_355_78 and 1 more, whose terms do not give us the right to pass their figures on in a file. They stay on this page, each beside its source, and in the endpoint above, where every row carries licence.redistributable. The per-publisher terms are on the sources register.

Both responses carry an X-GC-Version header, so a consumer can detect a new edition without diffing the payload. The CSV filename carries the edition too, so two downloads months apart do not collide.

All factors

Last changed names the data-layer edition in which a factor last took a new value, reconstructed from every released edition since v2025.13. A dash means the value has not moved since tracking began, which is the answer to "is the figure I used last year still current?".

Common questions