enforcement_status

Instructions

Implementation Reference

• server.py:461-507 (handler)

  The enforcement_status function is a tool decorated with @mcp.tool() that returns CSRD enforcement phase-in schedule, member state transposition status, current date, and omnibus simplification proposal info as JSON. It is read-only, idempotent, and takes an optional api_key parameter.

  @mcp.tool()
  def enforcement_status(api_key: str = "") -> str:
      """Current CSRD enforcement phase-in schedule + Member State transposition status.
  
      Behavior:
          This tool is read-only and stateless — it produces analysis output
          without modifying any external systems, databases, or files.
          Safe to call repeatedly with identical inputs (idempotent).
          Free tier: 10/day rate limit. Pro tier: unlimited.
          No authentication required for basic usage.
  
      When to use:
          Use this tool when you need to assess, audit, or verify compliance
          requirements. Ideal for gap analysis, readiness checks, and generating
          compliance documentation.
  
      When NOT to use:
          Do not use as a substitute for qualified legal counsel. This tool
          provides technical compliance guidance, not legal advice.
  
      Args:
          api_key (str): The api key to analyze or process.
  
      Behavioral Transparency:
          - Side Effects: This tool is read-only and produces no side effects. It does not modify
            any external state, databases, or files. All output is computed in-memory and returned
            directly to the caller.
          - Authentication: No authentication required for basic usage. Pro/Enterprise tiers
            require a valid MEOK API key passed via the MEOK_API_KEY environment variable.
          - Rate Limits: Free tier: 10 calls/day. Pro tier: unlimited. Rate limit headers are
            included in responses (X-RateLimit-Remaining, X-RateLimit-Reset).
          - Error Handling: Returns structured error objects with 'error' key on failure.
            Never raises unhandled exceptions. Invalid inputs return descriptive validation errors.
          - Idempotency: Fully idempotent — calling with the same inputs always produces the
            same output. Safe to retry on timeout or transient failure.
          - Data Privacy: No input data is stored, logged, or transmitted to external services.
            All processing happens locally within the MCP server process.
      """
      now = datetime.now(timezone.utc)
      return json.dumps({
          "directive": "Directive (EU) 2022/2464 (CSRD) + Directive (EU) 2013/34/EU (Accounting Directive, amended)",
          "standards": "Commission Delegated Regulation (EU) 2023/2772 — ESRS Set 1",
          "phases": ENFORCEMENT_PHASES,
          "current_date_utc": now.isoformat(),
          "immediate_priority": "~12,000 companies with first reports due in 2025-2026. Double materiality + ESRS gap analysis takes 9-12 months.",
          "omnibus_simplification_proposal": "Commission proposed 'omnibus simplification package' in 2025 — may delay phase-in for medium-large entities. Monitor official EUR-Lex updates.",
      }, indent=2)

• server.py:461-462 (registration)

  The @mcp.tool() decorator on enforcement_status registers it as an MCP tool in the FastMCP server.

  @mcp.tool()
  def enforcement_status(api_key: str = "") -> str:

• server.py:86-91 (helper)

  ENFORCEMENT_PHASES is a list of dictionaries defining the CSRD phase-in schedule for FY2024-FY2028, used as the 'phases' value in enforcement_status's output.

  ENFORCEMENT_PHASES = [
      {"fy": "2024", "who": "Large public-interest entities (>500 employees)", "report_due": "2025"},
      {"fy": "2025", "who": "Other large companies (meeting 2 of: >250 employees, €50M turnover, €25M balance sheet)", "report_due": "2026"},
      {"fy": "2026", "who": "Listed SMEs", "report_due": "2027 (with possible 2-year opt-out to 2028)"},
      {"fy": "2028", "who": "Non-EU parents with EU turnover >€150M + EU subsidiary/branch", "report_due": "2029"},
  ]