L-01. LAUNCH CONDITIONS — DECISION CARD
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  Template to be completed and adopted by the parties; requires legal and tax review for each specific implementation.

- Version: 1.0
- Date drafted: 25 September 2026
- Status: template to be completed and adopted
- Operator: [TO BE COMPLETED]
- Approved by: [TO BE COMPLETED]
- Date adopted: [TO BE COMPLETED]
- Date of application: [TO BE COMPLETED]

Scope: Documenting readiness. No condition is currently marked as met.

Related Q&A: Q&A: Settlement 1; ESG Star 1, 6 — https://tardigrada.ai/qa

Condition  |  Evidence required to close  |  Status

Operator identity and representation  |  Current data and authority  |  To be confirmed
Adopted agreements and price list  |  Signatures, versions, dates  |  To be confirmed
Settlement model  |  Legal and tax opinion on the specific flow  |  To be confirmed
Financial services qualification  |  Assessment of roles, funds and any units  |  To be confirmed
ESG rating qualification  |  Scope analysis under Regulation 2024/3005  |  To be confirmed
Sustainability labelling  |  Analysis of 2024/825 and applicable national law  |  To be confirmed
Rights to the designation  |  Proof of title and licence rules  |  To be confirmed
Independent verification  |  Competence, contract, impartiality, appeals procedure  |  To be confirmed
Personal data and confidentiality  |  Roles, legal bases, retention, security; Art. 28 GDPR where applicable  |  To be confirmed
Actual register and archiving  |  Implementation, access, backups, audit trail, operational test  |  To be confirmed
Status communication  |  Verified public descriptions and an owner for updates  |  To be confirmed

Launch decision: scope [ ]; closed conditions [ ]; open conditions and impact [ ]; owner [ ]; date [ ]; signature [ ]. Only the scope for which the required conditions are met is launched.

SOURCES
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1. Polish Civil Code — ELI (https://eli.gov.pl/eli/DU/1964/93/ogl) — Current consolidated text. Art. 353¹ (freedom of contract) and Art. 498–505 (statutory set-off) as reference points for distinguishing contractual settlement from set-off.
2. Polish VAT Act — ELI (https://eli.gov.pl/eli/DU/2004/535/ogl) — Current consolidated text. The effects of a settlement depend on the type of supply and the taxpayer's situation.
3. Commission Recommendation (EU) 2025/1710 — VSME (https://eur-lex.europa.eu/eli/reco/2025/1710/oj) — Voluntary sustainability reporting for SMEs. The identity and subject of the document were checked; no compliance audit of the whole matrix against every VSME disclosure was performed.
4. ISO 26000 — social responsibility (https://www.iso.org/iso-26000-social-responsibility.html) — ISO describes the standard as guidance, not a basis for certification.
5. ISO/IEC 17029 — verification principles (https://www.iso.org/news/ref2448.html) — Official description of competence, impartiality and consistency of verification bodies; TarDigRada has not been assessed against the full standard.
6. Directive (EU) 2024/825 (https://eur-lex.europa.eu/eli/dir/2024/825/oj) — EU date of application of the transposing measures: 27 September 2026. The status of Polish transposition was not verified at the date of drafting. Requirements for labels and claims must be addressed before any designation is launched.
7. Regulation (EU) 2024/3005 — ESG ratings (https://eur-lex.europa.eu/eli/reg/2024/3005/oj) — The ESG Star model requires individual qualification; this document does not determine whether it is in or out of scope.

Public sources are substantive references. They do not imply patronage, accreditation or endorsement of the project. Before signing, the templates must be completed and checked against the specific business.

Project and content author: Ada Margo — TarDigRada.ai