| Disclosure requirement and related data point | Reference to the Sustainable Finance Disclosure Regulation (SFDR) | Reference to Pillar 3 | Reference to the Benchmark Regulation | Reference to the EU Climate Law | Section |
|---|---|---|---|---|---|
| ESRS 2 GOV-1 Management Board’s gender diversity paragraph 21 (d) | Indicator 13 in Table #1 of Annex I | Delegated Regulation (EU) 2020/1816, Annex II | 13.1.1. | ||
| ESRS 2 GOV-1 Percentage of board members who are independent under paragraph 21(e) | Delegated Regulation (EU) 2020/1816, Annex II | 13.1.1. | |||
| ESRS 2 GOV-4 Statement on due diligence paragraph 30 | Indicator 10 in Table #3 of Annex I | 13.1.1. | |||
| ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40(d)(i) | Indicator 4 in Table #1 of Annex I | Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Table #1: Qualitative information on environmental risks and Table #2: Qualitative information on social risks | Delegated Regulation (EU) 2020/1816, Annex II | 13.1.1. | |
| ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40(d)(ii) | Indicator 9 in Table #2 of Annex I | Delegated Regulation (EU) 2020/1816, Annex II | 13.1.1. | ||
| ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40(d)(iii) | Indicator 14 in Table #1 of Annex I | Delegated Regulation (EU) 2020/1818, Article 12(1), Delegated Regulation (EU) 2020/1816, Annex II | 13.1.1. | ||
| ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco paragraph 40(d)(iv) | Delegated Regulation (EU) 2020/1818, Article 12(1), Delegated Regulation (EU) 2020/1816, Annex II | 13.1.1. | |||
| ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14 | Regulation (EU) 2021/1119, Article 2(1) 2021/1119 | 13.2.2. | |||
| ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks paragraph 16(g) | Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 1: Banking book – Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity | Delegated Regulation (EU) 2020/1818, Article 12(1)(d)-(g) and Article 12(2) | 13.2.2. | ||
| ESRS E1-4 GHG emission reduction targets paragraph 34 | Indicator 4 in Table #2 of Annex I | Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 3: Banking book – Climate change transition risk: alignment metrics | Delegated Regulation (EU) 2020/1818, Article 6 | 13.2.2. | |
| ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38 | Indicator 5 in Table #1 and Indicator 5 in Table #2 of Annex I | 13.2.2. | |||
| ESRS E1-5 Energy consumption and mix paragraph 37 | Indicator 5 in Table #1 of Annex I | 13.2.2. | |||
| ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraph 40 to 43 | Indicator 6 in Table #1 of Annex I | 13.2.2. | |||
| ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44 | Indicators 1 and 2 in Table #1 of Annex I | Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 1: Banking book – Climate change transition risk: credit quality of exposures by sector, emissions and residual maturity | Delegated Regulation (EU) 2020/1818, Articles 5(1), 6 and 8(1) | 13.2.2. | |
| ESRS E1-6 Gross GHG emissions intensity paragraph 53 to 55 | Indicator 3 in Table #1 of Annex I | Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 3: Banking book – Climate change transition risk: alignment metrics | Delegated Regulation (EU) 2020/1818, Article 8(1) | 13.2.2. | |
| ESRS E1-7 GHG removals and carbon credits paragraph 56 | Regulation (EU) 2021/1119, Article 2(1) 2021/1119 | 13.2.2. | |||
| ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks paragraph 66 | Delegated Regulation (EU) 2020/1818, Annex II, Delegated Regulation (EU) 2020/1816, Annex II | Option of gradual disclosure used | |||
| ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66(a) of ESRS E1-9 ESRS E1-9 Location of significant assets at material physical risk paragraph 66(c) |
Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk. | Option of gradual disclosure used | |||
| ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67(c) | Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, paragraph 34; Template 2: Banking book – Climate change transition risk: Loans collateralized by immovable property – Energy efficiency of the collateral | Option of gradual disclosure used | |||
| ESRS E1-9 Degree of exposure of the portfolio to climate related opportunities paragraph 69 | Delegated Regulation (EU) 2020/1818, Annex II | Option of gradual disclosure used | |||
| ESRS E2-4 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, paragraph 28 | Indicator 8 in Table #1 of Annex I, Indicator 2 in Table #2 of Annex I, Indicator 1 in Table #2 of Annex I, Indicator 3 in Table #2 of Annex I | 13.2.3. | |||
| ESRS E3-1 Water and marine resources paragraph 9 | Indicator 7 in Table #2 of Annex I | 13.2.4. | |||
| ESRS E3-1 Dedicated policy paragraph 13 | Indicator 8 in Table #2 of Annex I | 13.2.4. | |||
| ESRS E3-1 Sustainable oceans and seas paragraph 14 | Indicator 12 in Table #2 of Annex I | 13.2.4. | |||
| ESRS E3-4 Total water recycled and reused paragraph 28(d) | Indicator 6.2 in Table #2 of Annex I | 13.2.4. | |||
| ESRS E3-4 Total water consumption in m3 per net revenue on own operations paragraph 29 | Indicator 6.1 in Table #2 of Annex I | 13.2.4. | |||
| ESRS 2 SBM 3-E4 paragraph 16(a)(i) | Indicator 7 in Table #1 of Annex I | 13.1.1. | |||
| ESRS 2 SBM 3-E4 paragraph 16(b) | Indicator 10 in Table #2 of Annex I | 13.1.1. | |||
| ESRS 2 SBM 3-E4 paragraph 16(c) | Indicator 14 in Table #2 of Annex I | 13.1.1. | |||
| ESRS E4-2 Sustainable land/agriculture practices or policies paragraph 24(b) | Indicator 11 in Table #2 of Annex I | 13.2.5. | |||
| ESRS E4-2 Sustainable oceans / seas practices or policies paragraph 24(c) | Indicator 12 in Table #2 of Annex I | 13.2.5. | |||
| ESRS E4-2 Policies to address deforestation paragraph 24(d) | Indicator 15 in Table #2 of Annex I | 13.2.5. | |||
| ESRS E5-5 Non-recycled waste paragraph 37(d) | Indicator 13 in Table #2 of Annex I | 13.2.6. | |||
| ESRS E5-5 Hazardous waste and radioactive waste paragraph 39 | Indicator 9 in Table #1 of Annex I | 13.2.6. | |||
| ESRS 2 SBM-3-S1 Risk of incidents of forced labour paragraph 14(f) | Indicator 13 in Table #3 of Annex I | 13.1.1. | |||
| ESRS 2 SBM-3-S1 Risk of incidents of child labour paragraph 14(g) | Indicator 12 in Table #3 of Annex I | 13.1.1. | |||
| ESRS S1-1 Human rights policy commitments paragraph 20 | Indicator 9 in Table #3, Indicator 11 in Table #1 of Annex I | 13.3.1. | |||
| ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21 | Delegated Regulation (EU) 2020/1816, Annex II | 13.3.1. | |||
| ESRS S1-1 Processes and measures for preventing trafficking in human beings paragraph 22 | Indicator 11 in Table #3 of Annex I | 13.3.1. | |||
| ESRS S1-1 Workplace accident prevention policy or management system paragraph 23 | Indicator 1 in Table #3 of Annex I | 13.3.1. | |||
| ESRS S1-3 Grievance/complaints handling mechanisms paragraph 32(c) | Indicator 5 in Table #3 of Annex I | 13.3.1. | |||
| ESRS S1-14 Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and (c) | Indicator 2 in Table #3 of Annex I | Delegated Regulation (EU) 2020/1816, Annex II | 13.3.1. | ||
| ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88(e) | Indicator 3 in Table #3 of Annex I | 13.3.1. | |||
| ESRS S1-16 Unadjusted gender pay gap between men and women paragraph 97(a) | Indicator 12 in Table #1 of Annex I | Delegated Regulation (EU) 2020/1816, Annex II | 13.3.1. | ||
| ESRS S1-16 Excessive CEO pay ratio paragraph 97(b) | Indicator 8 in Table #3 of Annex I | 13.3.1. | |||
| ESRS S1-17 Cases of discrimination paragraph 103(a) | Indicator 7 in Table #3 of Annex I | 13.3.1. | |||
| ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD paragraph 104(a) | Indicator 10 in Table #1, Indicator 14 in Table #3 of Annex I | Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) | 13.3.1. | ||
| ESRS 2 SBM-3-S2 Significant risk of child labour or forced labour in the value chain paragraph 11(b) | Indicators 12 and 13 in Table #3 of Annex I | 13.1.1. | |||
| ESRS S2-1 Human rights policy commitments paragraph 17 | Indicator 9 in Table #3, Indicator 11 in Table #1 of Annex I | 13.3.2. | |||
| ESRS S2-1 Policies related to value chain workers paragraph 18 | Indicator 11 and 4 in Table #3 of Annex I | 13.3.2. | |||
| ESRS S2-1 Non-respect of UNGPs on Business and Human Rights and OECD paragraph 19 | Indicator 10 in Table #1 of Annex I | Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) | 13.3.2. | ||
| ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19 | Delegated Regulation (EU) 2020/1816, Annex II | 13.3.2. | |||
| ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36 | Indicator 14 in Table #3 of Annex I | 13.3.2. | |||
| ESRS S3-1 Human rights policy commitments paragraph 16 | Indicator 9 in Table #3 of Annex I, and Indicator 11 in Table #1 of Annex I | 13.3.3. | |||
| ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17 | Indicator 10 in Table #1 of Annex I | Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) | 13.3.3. | ||
| ESRS S3-4 Human rights issues and incidents paragraph 36 | Indicator 14 in Table #3 of Annex I | 13.3.3. | |||
| ESRS S4-1 Policies related to consumers and end-users paragraph 16 | Indicator 9 in Table #3 and Indicator 11 in Table #1 of Annex I | 13.3.4. | |||
| ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD paragraph 17 | Indicator 10 in Table #1 of Annex I | Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) | 13.3.4. | ||
| ESRS S4-4 Human rights issues and incidents paragraph 35 | Indicator 14 in Table #3 of Annex I | 13.3.4. | |||
| ESRS G1-1 United Nations Convention against Corruption paragraph 10(b) | Indicator 15 in Table #3 of Annex I | 13.4.1. | |||
| ESRS G1-1 Protection of whistleblowers paragraph 10(d) | Indicator 6 in Table #3 of Annex I | 13.4.1. | |||
| ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws paragraph 24(a) | Indicator number 17 in Table #3 of Annex I | Delegated Regulation (EU) 2020/1816, Annex II | 13.4.1. | ||
| ESRS G1-4 Standards of anti-corruption and anti-bribery paragraph 24(b) | Indicator number 16 in Table #3 of Annex I | 13.4.1. |