Table for Disclosure Requirement IRO-2 – List of datapoints in Cross-cutting and topical standards that derive from other EU legislation.
The following provides information on datapoints in ESRS 2 and in the topical standards that are derived from other EU legislation and must be taken into account when reporting the disclosure requirements in ESRS 2. Non-material or non-reported datapoints are shown accordingly in the first column.
Disclosure requirements in the ESRS covered by the consolidated sustainability statement (IRO-2).
| Disclosure Requirement and related datapoint | (1) SFDR reference |
(2) Pillar 3 reference |
(3) Benchmark Regulation reference |
(4) EU Climate Law reference |
Reference | |||||||||
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ESRS 2 GOV-1 |
Board’s gender diversity |
paragraph 21 (d) |
Indicator number 13 of Table #1 of Annex 1 |
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Commission Delegated Regulation (EU) 2020/1816 |
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ESRS 2 GOV-1 |
Percentage of board members who are independent |
paragraph 21 (e) |
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Delegated Regulation (EU) 2020/1816, Annex II |
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ESRS 2 GOV-4 |
Statement on due diligence |
paragraph 30 |
Indicator number 10 Table #3 of Annex 1 |
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ESRS 2 SBM-1 |
Involvement in activities related to fossil fuel activities |
paragraph 40 (d) i |
Indicators number 4 Table #1 of Annex 1 |
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 |
Delegated Regulation (EU) 2020/1816, Annex II |
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ESRS 2 SBM-1 |
Involvement in activities related to chemical production |
paragraph 40 (d) ii |
Indicator number 9 Table #2 of Annex 1 |
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Delegated Regulation (EU) 2020/1816, Annex II |
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ESRS 2 SBM-1 |
Involvement in activities related to controversial weapons |
paragraph 40 (d) iii |
Indicator number 14 Table #1 of Annex 1 |
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Delegated Regulation (EU) 2020/1818 |
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ESRS 2 SBM-1 |
Involvement in activities related to cultivation and production of tobacco |
paragraph 40 (d) iv |
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Delegated Regulation (EU) 2020/1818, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II |
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ESRS E1-1 |
Transition plan to reach climate neutrality by 2050 |
paragraph 14 |
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Regulation (EU) 2021/1119, Article 2(1) |
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ESRS E1-1 |
Undertakings excluded from Paris-aligned Benchmarks |
paragraph 16 (g) |
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Article 449a; Regulation (EU) No 575/2013; 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, Article12.1 (d) to (g), and Article 12.2 |
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Not applicable |
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ESRS E1-4 |
Targets for reducing GHG emissions |
paragraph 34 |
Indicator number 4 Table #2 of Annex 1 |
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics |
Delegated Regulation (EU) 2020/1818, Article 6 |
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ESRS E1-5 |
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) |
paragraph 38 |
Indicator number 5 Table #1 and Indicator n. 5 Table #2 of Annex 1 |
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ESRS E1-5 |
Energy consumption and mix |
paragraph 37 |
Indicator number 5 Table #1 of Annex 1 |
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ESRS E1-5 |
Energy intensity associated with activities in high climate impact sectors |
paragraphs 40 to 43 |
Indicator number 6 Table #1 of Annex 1 |
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Not applicable |
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ESRS E1-6 |
Gross Scope 1, 2, 3 and Total GHG emissions |
paragraph 44 |
Indicators number 1 and 2 Table #1 of Annex 1 |
Article 449a; Regulation (EU) No 575/2013; 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 5(1), 6 and 8(1) |
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ESRS E1-6 |
Gross GHG emissions intensity |
paragraphs 53 to 55 |
Indicators number 3 Table #1 of Annex 1 |
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics |
Delegated Regulation (EU) 2020/1818, Article 8(1) |
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ESRS E1-7 |
GHG removals and carbon credits |
paragraph 56 |
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Regulation (EU) 2021/1119, Article 2(1) |
Not applicable |
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ESRS E1-9 |
Exposure of the benchmark portfolio to climate-related physical risks |
paragraph 66 |
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Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II |
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Not reported, as phase-in |
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ESRS E1-9 |
Disaggregation of monetary amounts by acute and chronic physical risk |
paragraph 66 (a) |
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Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk. |
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Not reported, as phase-in |
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ESRS E1-9 |
Location of significant assets at material physical risk |
paragraph 66 (c) |
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Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk. |
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Not reported, as phase-in |
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ESRS E1-9 |
Breakdown of the carrying value of its real estate assets by energy-efficiency classes |
paragraph 67 (c) |
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Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, paragraph 34; Template 2: Banking book – Climate change transition risk: Loans collateralised by immovable property – Energy efficiency of the collateral |
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Not reported, as phase-in |
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ESRS E1-9 |
Degree of exposure of the portfolio to climate-related opportunities |
paragraph 69 |
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Delegated Regulation (EU) 2020/1818, Annex II |
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Not reported, as phase-in |
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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 number 8 Table #1 of Annex 1 Indicator number 2 Table #2 of Annex 1 Indicator number 1 Table #2 of Annex 1 Indicator number 3 Table #2 of Annex 1 |
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Not material |
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ESRS E3-1 |
Water and marine resources |
paragraph 9 |
Indicator number 7 Table #2 of Annex 1 |
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Not material |
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ESRS E3-1 |
Dedicated policy |
paragraph 13 |
Indicator number 8 Table 2 of Annex 1 |
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Not material |
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ESRS E3-1 |
Sustainable oceans and seas |
paragraph 14 |
Indicator number 12 Table #2 of Annex 1 |
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Not material |
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ESRS E3-4 |
Total water recycled and reused |
paragraph 28 (c) |
Indicator number 6.2 Table #2 of Annex 1 |
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Not material |
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ESRS E3-4 |
Total water consumption in m3 per net revenue on own operations |
paragraph 29 |
Indicator number 6.1 Table #2 of Annex 1 |
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Not material |
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ESRS 2 – IRO-3 – E4 |
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paragraph 16 (a) i |
Indicator number 7 Table #1 of Annex 1 |
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Not material |
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ESRS 2 – IRO-3 – E4 |
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paragraph 16 (b) |
Indicator number 10 Table #2 of Annex 1 |
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Not material |
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ESRS 2 – IRO-3 – E4 |
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paragraph 16 (c) |
Indicator number 14 Table #2 of Annex 1 |
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Not material |
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ESRS E4-2 |
Sustainable land / agriculture practices or policies |
paragraph 24 (b) |
Indicator number 11 Table #2 of Annex 1 |
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Not material |
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ESRS E4-2 |
Sustainable oceans / seas practices or policies |
paragraph 24 (c) |
Indicator number 12 Table #2 of Annex 1 |
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Not material |
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ESRS E4-2 |
Policies to address deforestation |
paragraph 24 (d) |
Indicator number 15 Table #2 of Annex 1 |
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Not material |
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ESRS E5-5 |
Non-recycled waste |
paragraph 37 (d) |
Indicator number 13 Table #2 of Annex 1 |
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Not material |
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ESRS E5-5 |
Hazardous waste and radioactive waste |
paragraph 39 |
Indicator number 9 Table #1 of Annex 1 |
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Not material |
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ESRS 2 SBM3 – S1 |
Risk of incidents of forced labour |
paragraph 14 (f) |
Indicator number 13 Table #3 of Annex I |
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ESRS 2 SBM3 – S1 |
Risk of incidents of child labour |
paragraph 14 (g) |
Indicator number 12 Table #3 of Annex I |
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ESRS S1-1 |
Human rights policy commitments |
paragraph 20 |
Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex I |
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ESRS S1-1 |
Due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8 |
paragraph 21 |
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Delegated Regulation (EU) 2020/1816, Annex II |
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ESRS S1-1 |
processes and measures for preventing trafficking in human beings |
paragraph 22 |
Indicator number 11 Table #3 of Annex I |
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ESRS S1-1 |
workplace accident prevention policy or management system |
paragraph 23 |
Indicator number 1 Table #3 of Annex I |
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ESRS S1-3 |
grievance/complaints handling mechanisms |
paragraph 32 (c) |
Indicator number 5 Table #3 of Annex I |
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ESRS S1-14 |
Number of fatalities and number and rate of work-related accidents |
paragraph 88 (b) and (c) |
Indicator number 2 Table #3 of Annex I |
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Delegated Regulation (EU) 2020/1816, Annex II |
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ESRS S1-14 |
Number of days lost to injuries, accidents, fatalities or illness |
paragraph 88 (e) |
Indicator number 3 Table #3 of Annex I |
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ESRS S1-16 |
Unadjusted gender pay gap |
paragraph 97 (a) |
Indicator number 12 Table #1 of Annex I |
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Delegated Regulation (EU) 2020/1816, Annex II |
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ESRS S1-16 |
Excessive CEO pay ratio |
paragraph 97 (b) |
Indicator number 8 Table #3 of Annex I |
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ESRS S1-17 |
Incidents of discrimination |
paragraph 103 (a) |
Indicator number 7 Table #3 of Annex I |
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ESRS S1-17 |
Non-respect of UNGPs on Business and Human Rights and OECD |
paragraph 104 (a) |
Indicator number 10 Table #1 and Indicator n. 14 Table #3 of Annex I |
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Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
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ESRS 2 SBM3 – S2 |
Significant risk of child labour or forced labour in the value chain |
paragraph 11 (b) |
Indicators number 12 and n. 13 Table #3 of Annex I |
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Not material |
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ESRS S2-1 |
Human rights policy commitments |
paragraph 17 |
Indicator number 9 Table #3 and Indicator n. 11 Table #1 of Annex 1 |
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Not material |
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ESRS S2-1 |
Policies related to value chain workers |
paragraph 18 |
Indicator number 11 and n. 4 Table #3 of Annex 1 |
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Not material |
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ESRS S2-1 |
Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines |
paragraph 19 |
Indicator number 10 Table #1 of Annex 1 |
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Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
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Not material |
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ESRS S2-1 |
Due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8 |
paragraph 19 |
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Delegated Regulation (EU) 2020/1816, Annex II |
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Not material |
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ESRS S2-4 |
Human rights issues and incidents connected to its upstream and downstream value chain |
paragraph 36 |
Indicator number 14 Table #3 of Annex 1 |
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Not material |
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ESRS S3-1 |
Human rights policy commitments |
paragraph 16 |
Indicator number 9 Table #3 and Indicator n. 11 Table #1 of Annex 1 |
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Not material |
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ESRS S3-1 |
non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines |
paragraph 17 |
Indicator number 10 Table #1 of Annex 1 |
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Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
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Not material |
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ESRS S3-4 |
Human rights issues and incidents |
paragraph 36 |
Indicator number 14 Table #3 of Annex 1 |
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Not material |
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ESRS S4-1 |
Policies related to consumers and end-users |
paragraph 16 |
Indicator number 9 Table #3 and Indicator n. 11 Table #1 of Annex 1 |
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ESRS S4-1 |
Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines |
paragraph 17 |
Indicator number 10 Table #1 of Annex 1 |
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Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
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ESRS S4-4 |
Human rights issues and incidents |
paragraph 35 |
Indicator number 14 Table #3 of Annex 1 |
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ESRS G1-1 |
United Nations Convention against Corruption |
paragraph 10 (b) |
Indicator number 15 Table #3 of Annex 1 |
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Not applicable |
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ESRS G1-1 |
Protection of whistle-blowers |
paragraph 10 (d) |
Indicator number 6 Table #3 of Annex 1 |
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Not applicable |
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ESRS G1-4 |
Fines for violation of anti-corruption and anti-bribery laws |
paragraph 24 (a) |
Indicator number 17 Table #3 of Annex 1 |
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Delegated Regulation (EU) 2020/1816, Annex II |
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ESRS G1-4 |
Standards of anti-corruption and anti-bribery |
paragraph 24 (b) |
Indicator number 16 Table #3 of Annex 1 |
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