IRO-2 – Disclosure requirements in the ESRS covered by the undertaking’s sustainability statemen
The table below sets out the disclosure requirements that were taken into account when preparing the sustainability statement based on the results of the materiality assessment:
Disclosure requirement
Disclosure Requirement | ||||
Disclosure requirement | Description | Reference | ||
ESRS E1 – Climate Change | ||||
ESRS E1–1 | Transition plan for climate change mitigation | |||
ESRS E1–2 | Policies related to climate change mitigation and adaptation | |||
ESRS E1–3 | Actions and resources related to climate change policies | |||
ESRS E1–4 | Targets related to climate change mitigation and adaptation | |||
ESRS E1–5 | Energy consumption and mix | |||
ESRS E1–6 | Gross Scopes 1, 2, 3 and Total GHG emissions | |||
ESRS S1 – Own Workforce | ||||
ESRS S1–1 | Policies related to own workforce | |||
ESRS S1–2 | Procedures for engaging with own workforce and workers’ representatives about impacts | |||
ESRS S1–3 | Processes to remediate negative impacts and channels for own workforce to raise concerns | |||
ESRS S1–4 | Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | |||
ESRS S1–5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | |||
ESRS S1–6 | Characteristics of the undertaking’s employees | |||
ESRS S1–7 | Characteristics of the undertaking’s non-employees | |||
ESRS S1–8 | Collective bargaining coverage and social dialogue | |||
ESRS S1–9 | Diversity metrics | |||
ESRS S1–10 | Adequate wages | |||
ESRS S1–11 | Social protection | |||
ESRS S1–12 | Persons with disabilities | |||
ESRS S1–13 | Training and skills development metrics | |||
ESRS S1–15 | Work-life balance metrics | |||
ESRS S1–16 | Remuneration metrics (pay gap and total remuneration) | |||
ESRS S1–17 | Incidents, complaints and severe human rights impacts | |||
ESRS S4 – Consumers and End-Users | ||||
ESRS S4–1 | Policies related to consumers and end-users | |||
ESRS S4–2 | Processes for engaging with consumers and end-users about impacts | |||
ESRS S4–3 | Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | |||
ESRS S4–4 | Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions | |||
ESRS S4–5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | |||
Entity-specific disclosure: Neighborhood Development | ||||
Entity-specific disclosure: Living at Fair Prices | ||||
ESRS G1 – Business Conduct | ||||
ESRS G1–1 | Business conduct policies and corporate culture | |||
ESRS G1–3 | Prevention and detection of corruption and bribery | |||
ESRS G1–4 | Incidents of corruption or bribery | |||
The table below lists all of the datapoints included in this sustainability statement that result from other EU legislation – as listed in Annex B to this standard:
Disclosure requirements and related datapoints
Disclosure Requirements and Related Datapoints | ||
Disclosure requirement and related datapoint | Reference | |
ESRS 2 GOV-1 (ESRS 2.21 (d)) Board's gender diversity | ||
ESRS 2 GOV-1 (ESRS 2.21 (e)) Percentage of board members who are independent | ||
ESRS 2 GOV-4 (ESRS 2.30) Statement on due diligence | ||
ESRS 2 SBM-1 (ESRS 2.40 (d) (i)) Involvement in activities related to fossil fuel activities | not material | |
ESRS 2 SBM-1 (ESRS 2.40 (d) (ii)) Involvement in activities related to chemical production | not material | |
ESRS 2 SBM-1 (ESRS 2.40 (d) (iii)) Involvement in activities related to controversial weapons | not material | |
ESRS 2 SBM-1 (ESRS 2.40 (d) (iv)) Involvement in activities related to cultivation and production of tobacco | not material | |
ESRS E1–1 (ESRS E1.14) Transition plan to reach climate neutrality by 2050 | ||
ESRS E1–1 (ESRS E1.16 (g)) Undertakings excluded from Paris-aligned Benchmarks | not material | |
ESRS E1–4 (ESRS E1.34) GHG emission reduction targets | ||
ESRS E1–5 (ESRS E1.38) Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) | ||
ESRS E1–5 (ESRS E1.37) Energy consumption and mix | ||
ESRS E1–5 (ESRS E1.40 to 43) Energy intensity associated with activities in high climate impact sectors | ||
ESRS E1–6 (ESRS E1.44) Gross Scopes 1, 2, 3 and Total GHG emissions | ||
ESRS E1–6 (ESRS E1.53 bis .55) Gross GHG emissions intensity | ||
ESRS E1–7 (ESRS E1.56) GHG removals and carbon credits | not material | |
ESRS E1–9 (ESRS E1.66) Exposure of the benchmark portfolio to climate-related physical risks | Phase-In | |
ESRS E1–9 (ESRS E1.66 (a)) Disaggregation of monetary amounts by acute and chronic physical risks | Phase-In | |
ESRS E1–9 (ESRS E1.66 (c)) Location of significant assets at material physical risk | Phase-In | |
ESRS E1–9 (ESRS E1.67 (c)) Breakdown of the carrying value of its real estate assets by energy-efficiency classes | Phase-In | |
ESRS E1–9 (ESRS E1.69) Degree of exposure of the portfolio to climate-related opportunities | Phase-In | |
ESRS E2–4 (ESRS E2.28) Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil | not material | |
ESRS E3–1 (ESRS E3.9) Water and marine resources | not material | |
ESRS E3–1 (ESRS E3.13) Dedicated policy | not material | |
ESRS E3–1 (ESRS E3.14) Sustainable oceans and seas | not material | |
E3–4 (ESRS E3.28 (c)) Total water recycled and reused | not material | |
ESRS E3–4 (ESRS E3.29) Total water consumption in m3 per net revenue on own operations | not material | |
ESRS 2 – SBM-3 – E4 (ESRS 4.16 (a) (i)) | not material | |
ESRS 2 – SBM-3 – E4 (ESRS 4.16 (b)) | not material | |
ESRS 2 – SBM-3 – E4 (ESRS 4.16 (c)) | not material | |
ESRS E4–2 (ESRS E4.24 (b)) Sustainable land/agriculture practices or policies | not material | |
ESRS E4–2 (ESRS E4.24 (c)) Sustainable oceans/seas practices or policies | not material | |
ESRS E4–2 (ESRS E4.24 (d)) ESRS E4–2 Policies to address deforestation | not material | |
ESRS E5–5 (ESRS 5.37 (d)) Non-recycled waste | not material | |
ESRS E5–5 (ESRS 5.39) Hazardous waste and radioactive waste | not material | |
ESRS 2 SBM-3 – S1 (ESRS S1.14 (f)) Risk of incidents of forced labor | ||
ESRS 2 SBM-3 – S1 (ESRS S1.14 (f)) Risk of incidents of child labor | ||
ESRS S1–1 (ESRS S1.20) Human rights policy commitments | ||
ESRS S1–1 (ESRS S1.21) Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 | ||
ESRS S1–1 (ESRS S1.22) Processes and measures for preventing trafficking in human beings | ||
ESRS S1–1 (ESRS S1.23) Workplace accident prevention policy or management system | ||
ESRS S1–3 (ESRS S1.32 (c)) Grievance/complaints handling mechanisms | ||
ESRS S1–14 (ESRS S1.88 (b) (c)) Number of fatalities and number and rate of work-related accidents | not material | |
ESRS S1–14 (ESRS S1.88 (e)) Number of days lost to injuries, accidents, fatalities or illness | not material | |
ESRS S1–16 (ESRS S1.97 (a)) Unadjusted gender pay gap | ||
ESRS S1–16 (ESRS S1.97 (b)) Excessive CEO pay ratio | ||
ESRS S1–17 (ESRS S1.103 (a)) Incidents of discrimination | ||
ESRS S1–17 (ESRS S1.104 (a)) Non-respect of UNGPs on Business and Human Rights and OECD guidelines | not material | |
ESRS 2 SBM-3 – S2 (ESRS S2.11 (b)) Significant risk of child labor or forced labor in the value chain | not material | |
ESRS S2–1 (ESRS 2.17) Human rights policy commitments | not material | |
ESRS S2.1 (ESRS S2.18) Policies related to value chain workers | not material | |
ESRS S2–1 (ESRS S2.19) Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines | not material | |
ESRS S2–1 (ESRS S2.19) Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 | not material | |
ESRS S2–4 (ESRS S2.36) Human rights issues and incidents connected to its upstream and downstream value chain | not material | |
ESRS S3–1 (ESRS S3.16) Human policy commitments | not material | |
ESRS S3–1 (ESRS S3.17) Non-respect of UNGPs on Business and Human Rights, ILO principles and OECD guidelines | not material | |
ESRS S3–4 (ESRS S3.36) Human rights issues and incidents | not material | |
ESRS S4–1 (ESRS S4.16) Policies related to consumers and end-users | ||
ESRS S4–1 (ESRS S4.17) Non-respect of UNGPs on Business and Human Rights and OECD guidelines | ||
ESRS S4–4 (ESRS S4.35) Human rights issues and incidents | not material | |
ESRS G1–1 (ESRS G1.10 (b)) United Nations Convention against Corruption | ||
ESRS G1–1 (ESRS G1.10 (d)) Protection of whistleblowers | not material | |
ESRS G1–4 (ESRS G1.24 (a)) Fines for violation of anti-corruption and anti-bribery laws | ||
ESRS G1–4 (ESRS G1.24 (b)) Standards of anti-corruption and anti-bribery | ||
The specialist departments responsible identified key information in relation to the impacts, risks and opportunities that were classified as material, and this information has been included in the sustainability reporting. Further information on the process involved in identifying material impacts, risks and opportunities can be found in section ESRS 2 IRO-1. Regarding certain data points, we make use of the materiality exemption under ESRS 1, Section 3.2, and omit them from reporting. The decision to omit reporting for materiality reasons is made based on the significance of the respective information and its usefulness for the user in making decisions.