| Disclosure requirement | Section |
|---|---|
| ESRS 2 General disclosures BP-1 – General basis for preparation of sustainability statements |
13.1. |
| BP-2 – Disclosures in relation to specific circumstances | 13.1. |
| GOV-1 – The role of the administrative, management and supervisory bodies | 13.1.1. |
| GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | 13.1.1. |
| GOV-3 – Integration of sustainability-related performance in incentive schemes | 13.1.1. |
| GOV-4 – Statement on due diligence | 13.1.1. |
| GOV-5 – Risk management and internal controls over sustainability reporting | 13.1.1. |
| SBM-1 – Strategy, business model and value chain Option of gradual disclosure used for paragraphs 40.b. and 40.c. |
13.1.1. |
| SBM-2 – Interests and views of stakeholders | 13.1.1. |
| SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model Option of gradual disclosure used for paragraph 48.e. |
13.1.1. |
| IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities | 13.1.2. |
| IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement | 13.1.2. |
| ESRS E1 Climate change ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities |
13.1.2. |
| E1-1 – Transition plan for climate change mitigation | 13.2.2. |
| ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | 13.1.1. |
| GOV-3 – Integration of sustainability-related performance in incentive schemes | 13.1.1. |
| E1-2 – Policies related to climate change mitigation and adaptation | 13.2.2. |
| E1-3 – Actions and resources in relation to climate change policies | 13.2.2. |
| E1-4 – Targets related to climate change mitigation and adaptation | 13.2.2. |
| E1-5 – Energy consumption and mix | 13.2.2. |
| E1-6 – Gross Scopes 1, 2, 3 and total GHG emissions | 13.2.2. |
| E1-7 – GHG removals and GHG mitigation projects financed through carbon credits | 13.2.2. |
| E1-8 – Internal carbon pricing | 13.2.2. |
| E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities Option of gradual disclosure used |
13.2.2. |
| ESRS E2 Pollution ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities |
13.1.2. |
| E2-1 – Policies related to pollution | 13.2.3. |
| E2-2 – Actions and resources related to pollution | 13.2.3. |
| E2-3 – Targets related to pollution | 13.2.3. |
| E2-4 – Pollution of air, water and soil | 13.2.3. |
| E2-5 Substances of concern and substances of very high concern | 13.2.3. |
| E2-6 – Potential financial effects from pollution-related impacts, risks and opportunities Option of gradual disclosure used |
13.2.3. |
| ESRS E3 Water and marine resources ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities |
13.1.2. |
| E3-1 – Policies related to water and marine resources | 13.2.4. |
| E3-2 – Actions and resources related to water and marine resources | 13.2.4. |
| E3-3 – Targets related to water and marine resources | 13.2.4. |
| E3-4 – Water consumption | 13.2.4. |
| E3-5 – Anticipated financial effects from water and marine resources-related impacts, risks and opportunities Option of gradual disclosure used |
13.2.4. |
| ESRS E4 Biodiversity and ecosystems ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities |
13.1.2. |
| E4-1 – Transition plan and consideration of biodiversity and ecosystems in the strategy and business model | 13.2.5. |
| ESRS 2 SBM-3 E4 – Material impacts, risks and opportunities and their interaction with strategy and business model | 13.1.1. |
| E4-2 – Policies related to biodiversity and ecosystems | 13.2.5. |
| E4-3 – Actions and resources related to biodiversity and ecosystems | 13.2.5. |
| E4-4 – Targets related to biodiversity and ecosystems | 13.2.5. |
| E4-5 – Impact metrics related to biodiversity and ecosystems change | 13.2.5. |
| E4-6 – Anticipated financial effects from biodiversity and ecosystem-related impacts, risks and opportunities Option of gradual disclosure used |
13.2.5. |
| ESRS E5 Resource use and circular economy ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities |
13.1.2. |
| E5-1 – Policies related to resource use and circular economy | 13.2.6. |
| E5-2 – Actions and resources related to resource use and circular economy | 13.2.6. |
| E5-3 – Targets related to resource use and circular economy | 13.2.6. |
| E5-4 – Resource inflows | 13.2.6. |
| E5-5 – Resource outflows | 13.2.6. |
| E5-6 – Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities Option of gradual disclosure used |
13.2.6. |
| ESRS S1 Own workforce ESRS 2 SBM-2 – Interests and views of stakeholders |
13.1.1. |
| ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | 13.1.1. |
| S1-1 – Policies related to own workforce | 13.3.1. |
| S1-2 – Processes for engaging with own workers and workers’ representatives about impacts | 13.3.1. |
| S1-3 – Processes to remediate negative impacts and channels for own workers to raise concerns | 13.3.1. |
| S1-4 – Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | 13.3.1. |
| S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 13.3.1. |
| S1-6 – Characteristics of the undertaking’s employees | 13.3.1. |
| S1-7 – Characteristics of non-employees in the undertaking’s own workforce | 13.3.1. |
| S1-8 – Collective bargaining coverage and social dialogue | 13.3.1. |
| S1-9 – Diversity metrics | 13.3.1. |
| S1-10 – Adequate wages | 13.3.1. |
| S1-11 – Social protection | 13.3.1. |
| S1-12 People with disabilities | 13.3.1. |
| S1-13 – Training and skills development metrics Option of gradual disclosure used for paragraph 83.a. |
13.3.1. |
| S1-14 – Health and safety metrics Option of gradual disclosure used for paragraph 89. |
13.3.1. |
| S1-15 – Work-life balance metrics | 13.3.1. |
| S1-16 – Compensation metrics (pay gap and total compensation) | 13.3.1. |
| S1-17 – Incidents, complaints and severe human rights impacts | 13.3.1. |
| ESRS S2 Workers in the value chain ESRS 2 SBM-2 – Interests and views of stakeholders |
13.1.1. |
| ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | 13.1.1. |
| S2-1 – Policies related to value chain workers | 13.3.2. |
| S2-2 – Processes for engaging with value chain workers about impacts | 13.3.2. |
| S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns | 13.3.2. |
| S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions | 13.3.2. |
| S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 13.3.2. |
| ESRS S3 Affected communities ESRS 2 SBM-2 – Interests and views of stakeholders |
13.1.1. |
| ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | 13.1.1. |
| S3-1 – Policies related to affected communities | 13.3.3. |
| S3-2 – Processes for engaging with affected communities about impacts | 13.3.3. |
| S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns | 13.3.3. |
| S1-4 – Taking action on material impacts on affected communities and approaches to mitigating material risks and pursuing material opportunities related to the communities, and effectiveness of those actions | 13.3.3. |
| S3-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 13.3.3. |
| ESRS S4 Consumers and end-users ESRS 2 SBM-2 – Interests and views of stakeholders |
13.1.1. |
| ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | 13.1.1. |
| S4-1 – Policies related to consumers and end users | 13.3.4. |
| S4-2 – Processes for engaging with consumers and end-users about impacts | 13.3.4. |
| S4-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns | 13.3.4. |
| 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 | 13.3.4. |
| S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 13.3.4. |
| ESRS G1 Business conduct ESRS 2 GOV-1 – The role of the administrative, management and supervisory bodies |
13.1.1. |
| ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities | 13.1.2. |
| G1-1 – Business conduct policies and corporate culture | 13.4.1. |
| G1-2 – Management of relationships with suppliers | 13.4.1. |
| G1-3 – Prevention and detection of corruption and bribery | 13.4.1. |
| G1-4 – Incidents of corruption or bribery | 13.4.1. |
| G1-5 – Political influence and lobbying activities | 13.4.1. |
| G1-6 – Payment practices | 13.4.1. |