# company-core 0.1.0

- Kind: Sourcing protocol: a declared way of looking (draft, not yet approved)
- Status: draft, not yet reviewed or approved
- As of: 2026-10-21
- Content: ed6d1c8d909495eb3a62c74fe5bbc2f897d5193eec1ee2f7fa6cbed626326635
- Address: https://www.plot.eco/protocols/company-core@0.1.0

One company or group operating in Australia, accounted in the fixed eight-section company account.

A protocol declares, before anything is searched, which questions a place record tries to answer, where PLOT looks for each and in what order, and when it stops. Channels are a search order, not a ranking of truth.

## Sourcing questions (11)

### C01.identity_and_structure: Who the company is

Which legal entity is this, who ultimately owns it, and is it listed?

- Look, in order: 1. Structured datasets; 2. Company reports
- Stop when: ABN AND ASIC record AND ASX code if listed; ultimate parent from company filing
- Refresh: P1Y
- Framework targets: KMGBF-T15

### C02.sites: Where it operates

Which facilities does it run in Australia, and which are in places on PLOT?

- Look, in order: 1. Structured datasets; 2. Regulatory records; 3. Company reports
- Stop when: NGER AND NPI AND EPA permissions by ABN; compared with company site list; diffs shown
- Refresh: P1Y
- Framework targets: KMGBF-T15

### C03.reporting_obligations: What it must report, and when

Which mandatory reports must it publish, and from when?

- Look, in order: 1. Company reports; 2. Regulatory records
- Stop when: AASB S2 group computed (2-of-3 tests) from latest annual report; label plot_estimate; company statement prevails; NGER reporter flag
- Refresh: P1Y
- Framework targets: KMGBF-T15

### C04.climate_report: What its climate report says

What does its mandatory sustainability report say about places, physical risk, transition plans and carbon credits?

- Look, in order: 1. Company reports
- Stop when: latest AASB S2 report: named locations, physical-risk asset exposure, transition plan, carbon credit use; pre-start => not_yet_required
- Refresh: P1Y
- Framework targets: KMGBF-T15

### C05.nature_reporting: What it reports about nature

Does it report on nature (TNFD, GRI 101, ISSB nature guidance, CDP, EU standards), and which places does it name as priorities?

- Look, in order: 1. Company reports; 2. Structured datasets
- Stop when: TNFD adopters list AND latest annual + sustainability reports searched; priority locations recorded; place match human_confirmed
- Refresh: P1Y
- Framework targets: KMGBF-T15

### C06.losses_and_gains: Nature lost and gained, as reported

What nature loss and gain does it report for itself, before any netting?

- Look, in order: 1. Company reports; 2. Regulatory records
- Stop when: reported figures with boundary+period; gross losses before gains; no netting; carbon never offsets habitat
- Refresh: P1Y
- Framework targets: KMGBF-T1, KMGBF-T15

### C07.liabilities: Liabilities on its books

What environmental provisions, contingent liabilities and write-downs are in its audited accounts?

- Look, in order: 1. Company reports
- Stop when: latest audited FS: env provisions, contingent liabilities, impairments; site split where given
- Refresh: P1Y
- Framework targets: KMGBF-T15

### C08.enforcement_and_litigation: Penalties and court cases

What penalties, court cases or regulator actions has it faced across its sites, including over misleading environmental claims?

- Look, in order: 1. Regulatory records; 2. Official documents; 3. Leads (news, web)
- Stop when: EPA registers AND ASIC actions AND court decisions, 10y; allegation | finding | penalty
- Refresh: P6M
- Framework targets: KMGBF-T14, KMGBF-T15

### C09.ownership_and_finance: Who owns and funds it

Who are its major owners, and how is it financed, including green or sustainability-linked bonds and loans?

- Look, in order: 1. Company reports; 2. Structured datasets
- Stop when: substantial holder notices 12m; green/SLB/SLL frameworks + latest allocation/impact/KPI report
- Refresh: P1Y
- Framework targets: KMGBF-T19

### C10.public_money: Public money

What public money does it receive: federal and state grants and contracts?

- Look, in order: 1. Official documents; 2. Regulatory records
- Stop when: GrantConnect AND AusTender AND state equivalents, 5y, name+ABN; committed vs paid; no inference
- Refresh: P1Y
- Framework targets: KMGBF-T14, KMGBF-T18

### C11.promises_and_records: What it promised, and what records show

What nature and climate promises has it made, and what do public records show about delivery?

- Look, in order: 1. Company reports; 2. Regulatory records; 3. Official documents
- Stop when: each commitment: date, scope, source; paired with register evidence | no_matching_record; no score
- Refresh: P1Y
- Framework targets: KMGBF-T15

## Source catalogue (17)

Where PLOT may look. "candidate" means a person has not yet confirmed its access, licence and coverage.

- ABN Lookup (Australian Business Register, AU; api; candidate); address https://abr.business.gov.au/ (checked 2026-10-22)
- ACCU Scheme project and contract register (Clean Energy Regulator, AU; portal; candidate); address https://cer.gov.au/markets/reports-and-data/accu-project-and-contract-register (checked 2026-10-22)
- ASIC company register and enforcement outcomes (ASIC, AU; portal; candidate); address https://www.asic.gov.au/online-services/search-asic-registers (checked 2026-10-22)
- ASX company announcements (incl. substantial holder notices) (ASX, AU; portal; candidate)
- AusTender (federal contracts) (Australian Government Department of Finance, AU; portal; candidate); address https://www.tenders.gov.au/ (checked 2026-10-22)
- Company annual reports and audited financial statements (The company (audited by its external auditor), AU; document; candidate)
- Mandatory sustainability reports (AASB S2) (The company (assurance phasing in), AU; document; candidate)
- Voluntary sustainability, TNFD, GRI and CDP reports (The company, AU; document; candidate)
- Court and tribunal decisions (e.g. AustLII) (Courts; AustLII, AU; portal; candidate)
- EPA Victoria licence locations (polygons and points) (EPA Victoria, VIC; map_service; checked), licence: CC BY 4.0 (metadata record; signed off by the owner 22 Oct 2026); address https://metashare.maps.vic.gov.au/geonetwork/srv/api/records/548cdc69-8e4e-47f0-a1d6-0d7d281d085a (checked 2026-10-22)
- EPA Victoria public registers (permissions, performance reports, compliance and enforcement, audits) (EPA Victoria, VIC; portal; candidate); address https://www.epa.vic.gov.au/public-registers (checked 2026-10-22)
- EPBC Act Public Portal (referrals, notices, decisions) (Australian Government DCCEEW, AU; portal; candidate); address https://epbcpublicportal.environment.gov.au/all-referrals/ (checked 2026-10-22)
- GrantConnect (federal grants awarded) (Australian Government Department of Finance, AU; portal; candidate); address https://www.grants.gov.au/ (checked 2026-10-22)
- Green, social and sustainability-linked bond and loan frameworks and reports (The issuer, AU; document; candidate)
- National Greenhouse and Energy Reporting (NGER) published data (Clean Energy Regulator, AU; download; candidate); address https://cer.gov.au/markets/reports-and-data/nger-reporting-data-and-registers (checked 2026-10-22)
- National Pollutant Inventory (Australian Government DCCEEW, AU; download; candidate); address https://www.data.gov.au/data/dataset/npi (checked 2026-10-22)
- TNFD adopters list (Taskforce on Nature-related Financial Disclosures, INT; portal; candidate); address https://tnfd.global/engage/tnfd-adopters/ (checked 2026-10-22)

## Before anything is published

- right_of_reply: Before the first account of a company or facility is published, the company is offered a written right of reply with 15 business days (Monday to Friday, less national and Victorian public holidays) to correct facts or respond. The offer, its date and the response (or 'no response') are on the record. An owner override needs a recorded reason.
- human_review: Every claim is checked by a person against its source before publication, as for places.
- no_scores: No ranking, rating or score of a company or facility, and no total across kinds of money. Records sit side by side.
- conflict: Anyone with a financial or employment link to the company declares it and can't review its claims. Stated now; enforced once PLOT has reviewers other than its owner. (stated, not yet enforced)

## Changes

- 0.1.0 (2026-10-22): First draft (follow the money, Prompt 15): 11 questions. C10 covers public money only; political donations and lobbying are deferred to the next version.

Cite as: PLOT sourcing protocol company-core@0.1.0 (draft; content ed6d1c8d9094), as of 2026-10-21