Appendix B
Disclosure Requirement and related datapoint | Reference |
|---|---|
ESRS 2 GOV-1 Board’s gender diversity paragraph 21 (d) | |
ESRS 2 GOV-1 Percentage of board members who are independent paragraph 21 (e) | |
ESRS 2 GOV-4 Statement on due diligence paragraph 30 | |
ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i | not applicable |
ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40 (d) ii | not applicable |
ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii | not applicable |
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv | not applicable |
ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14 | |
ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g) | not applicable |
ESRS E1-4 GHG emission reduction targets paragraph 34 | |
ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38 | |
ESRS E1-5 Energy consumption and mix paragraph 37 | |
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43 | |
ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44 | |
ESRS E1-6 Gross GHG emissions intensity paragraphs 53 to 55 | |
ESRS E1-7 GHG removals and carbon credits paragraph 56 | |
ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks paragraph 66 | not applicable (transitional provision) |
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a) | not applicable (transitional provision) |
ESRS E1-9 Location of significant assets at material physical risk paragraph 66 (c). | not applicable (transitional provision) |
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c). | not applicable (transitional provision) |
ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities paragraph 69 | not applicable (transitional provision) |
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 | not material |
ESRS E3-1 Water and marine resources paragraph 9 | not material |
ESRS E3-1 Dedicated policy paragraph 13 | not material |
ESRS E3-1 Sustainable oceans and seas paragraph 14 | not material |
ESRS E3-4 Total water recycled and reused paragraph 28 (c) | not material |
ESRS E3-4 Total water consumption in m3 per net revenue on own operations paragraph 29 | not material |
ESRS 2- IRO 1 - E4 paragraph 16 (a) i | |
ESRS 2- IRO 1 - E4 paragraph 16 (b) | |
ESRS 2- IRO 1 - E4 paragraph 16 (c) | |
ESRS E4-2 Sustainable land / agriculture practices or policies paragraph 24 (b) | |
ESRS E4-2 Sustainable oceans / seas practices or policies paragraph 24 (c) | |
ESRS E4-2 Policies to address deforestation paragraph 24 (d) | |
ESRS E5-5 Non-recycled waste paragraph 37 (d) | |
ESRS E5-5 Hazardous waste and radioactive waste paragraph 39 | not applicable |
ESRS 2 SBM-3 - S1 Risk of incidents of forced labour paragraph 14 (f) | |
ESRS 2 SBM-3 - S1 Risk of incidents of child labour paragraph 14 (g) | |
ESRS S1-1 Human rights policy commitments paragraph 20 | |
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21 | |
ESRS S1-1 Processes and measures for preventing trafficking in human beings paragraph 22 | |
ESRS S1-1 Workplace accident prevention policy or management system paragraph 23 | |
ESRS S1-3 Grievance/complaints handling mechanisms paragraph 32 (c) | |
ESRS S1-14 Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and (c) | |
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) | |
ESRS S1-16 Unadjusted gender pay gap paragraph 97 (a) | |
ESRS S1-16 Excessive CEO pay ratio paragraph 97 (b) | |
ESRS S1-17 Incidents of discrimination paragraph 103 (a) | |
ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD paragraph 104 (a) | |
ESRS 2 SBM-3 – S2 Significant risk of child labour or forced labour in the value chain paragraph 11 (b) | |
ESRS S2-1 Human rights policy commitments paragraph 17 | |
ESRS S2-1 Policies related to value chain workers paragraph 18 | |
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19 | |
ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19 | |
ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36 | |
ESRS S3-1 Human rights policy commitments paragraph 16 | |
ESRS S3-1 non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17 | |
ESRS S3-4 Human rights issues and incidents paragraph 36 | |
ESRS S4-1 Policies related to consumers and end-users paragraph 16 | not material |
ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17 | not material |
ESRS S4-4 Human rights issues and incidents paragraph 35 | not material |
ESRS G1-1 United Nations Convention against Corruption paragraph 10 (b) | |
ESRS G1-1 Protection of whistle- blowers paragraph 10 (d) | |
ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws paragraph 24 (a) | |
ESRS G1-4 Standards of anti- corruption and anti- bribery paragraph 24 (b) |