ESRS 2

• Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies
• ESRS2.GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies
• Disclosure Requirement BP-2 – Disclosures in relation to specific circumstances
• Disclosure Requirement GOV–5 - Risk management and internal controls over sustainability reporting
• ESRS 2.SBM-2 - Interests and views of stakeholders - general
• Minimum disclosure requirement - Policies MDR-P – Policies adopted to manage material sustainability matters
• ESRS2.MDR-T.2 Minimum Disclosure Requirement - Targets MDR-T - targets not adopted - general
• ESRS 2.1 - Disclosure Requirement BP-1 – General basis for preparation of the sustainability statement
• Disclosure Requirement GOV-3 – Integration of sustainability-related performance in incentive schemes
• 38. Disclosure Requirement SBM-1 – Strategy, business model and value chain
• Disclosure Requirement IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities
• ESRS2.IRO-2 Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement
• ESRS 2. MDR-A.1 Minimum Disclosure Requirement – Actions MDR-A – general
• Minimum disclosure requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targets
• Disclosure Requirement GOV–4 - Statement on due diligence (15)
• Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model

ESRS E1

• Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes
• Disclosure Requirement E1-1 – Transition plan for climate change mitigation
• Disclosure Requirement E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
• Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions
• Disclosure Requirement E1-7 – GHG removals and GHG mitigation projects financed through carbon credits
• Disclosure Requirement E1-8 – Internal carbon pricing
• Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation
• E1-9.2 Anticipated financial effects from material physical and transition risks
• Disclosure Requirement E1-2 – Policies related to climate change mitigation and adaptation
• Disclosure Requirement E1-5 – Energy consumption and mix
• Disclosure Requirement E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
• Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
• Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation
• Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies
• Disclosure requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities
• 21. Disclosure of Climate-Related Scenario Analysis

ESRS E2

• Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material pollution-related impacts, risks and opportunities
• Disclosure Requirement E2-1 – Policies related to pollution
• Disclosure Requirement E2-3 – Targets related to pollution
• Disclosure Requirement E2-4 – Pollution of air, water and soil
• Disclosure Requirement E2-5 – Substances of concern and substances of very high concern
• Disclosure Requirement E2-6 – Anticipated financial effects from material pollution-related risks and opportunities
• Disclosure Requirement E2-2 – Actions and resources related to pollution
• E2-6.1 Anticipated financial effects from material pollution-related risks and opportunities - time horizons - general

ESRS E3

• Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities
• Disclosure Requirement E3-1 – Policies related to water and marine resources
• Disclosure Requirement E3-3 – Targets related to water and marine resources
• Disclosure Requirement E3-4 – Water consumption
• Disclosure Requirement E3-5 – Anticipated financial effects from water and marine resources-related impacts, risks, and opportunities
• Disclosure Requirement E3-2 – Actions and resources related to water and marine resources

ESRS E4

• Disclosure Requirement E4-1 – Transition plan and consideration of biodiversity and ecosystems in strategy and business model
• Disclosure Requirement E4-2 – Policies related to biodiversity and ecosystems
• Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems
• ESRS E4 - Disclosure Requirement E4-4 – Targets related to biodiversity and ecosystems
• ESRS E4 - Disclosure Requirement E4-5 – Impact metrics related to biodiversity and ecosystems change
• Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities
• E4.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model
• Disclosure Requirement E4-6 – Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities

ESRS E5

• Impact, risk and opportunity management
• Disclosure Requirement E5-1 – Policies related to resource use and circular economy
• Disclosure Requirement E5-2 – Actions and resources related to resource use and circular economy
• Disclosure Requirement E5-3 – Targets related to resource use and circular economy
• Disclosure Requirement E5-5 – Resource outflows
• Disclosure Requirement E5-4 – Resource inflows
• Disclosure Requirement E5-6 – Anticipated financial effects from material resource use and circular economy-related risks and opportunities

ESRS S1

• Disclosure Requirement S1-1 – Policies related to own workforce
• Disclosure Requirement S1-2 – Processes for engaging with own workforce and workers’ representatives about impacts
• Disclosure Requirement 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
• Disclosure Requirement S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
• Disclosure Requirement S1-7 – Characteristics of non-employees in the undertaking’s own workforce
• Disclosure Requirement S1-9 – Diversity metrics
• Disclosure Requirement S1-10 – Adequate Wages
• Disclosure Requirement S1-11 – Social protection
• Disclosure Requirement S1-13 – Training and Skills Development metrics
• Disclosure Requirement S1-14 – Health and safety metrics
• Disclosure Requirement S1-15 – Work-life balance metrics
• Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
• Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns
• Disclosure Requirement S1-6 – Characteristics of the undertaking’s employees
• Disclosure Requirement S1-8 – Collective bargaining coverage and social dialogue
• Disclosure Requirement S1-12– Persons with disabilities
• Disclosure Requirement S1-16 – Remuneration metrics (pay gap and total remuneration)
• Disclosure Requirement S1-17 – Incidents, complaints and severe human rights impacts

ESRS S2

• Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
• Disclosure Requirement S2-1 – Policies related to value chain workers
• Disclosure Requirement S2-2 – Processes for engaging with value chain workers about impacts
• Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns
• Disclosure Requirement 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
• Disclosure Requirement S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

ESRS S3

• Disclosure Requirement S3-2 – Processes for engaging with affected communities about impacts
• Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns
• Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions
• Disclosure Requirement S3-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
• Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
• Disclosure Requirement S3-1 – Policies related to affected communities

ESRS S4

• Disclosure Requirement S4-1 – Policies related to consumers and end-users
• Disclosure Requirement S4-2 – Processes for engaging with consumers and end-users about impacts
• Disclosure Requirement 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
• Disclosure Requirement S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
• Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
• Disclosure Requirement S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns

ESRS G1

• Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities**
• Disclosure Requirement G1-2 – Management of relationships with suppliers
• Disclosure Requirement G1-3 – Prevention and detection of corruption and bribery
• Disclosure Requirement G1-4 – Incidents of corruption or bribery
• Disclosure Requirement G1-1– Business conduct policies and corporate culture
• Disclosure Requirement G1-5 – Political influence and lobbying activities
• Disclosure Requirement G1-6 – Payment practices
• Disclosure Requirement related to ESRS 2 GOV-1 – The role of the administrative, management and supervisory bodies

Other