ESRS Index

BP-1

General basis for preparation of consolidated non-financial report

BP-2

Disclosures in relation to specific circumstances

GOV-1

The role of the administrative, management and supervisory bodies

GOV-2

Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies

GOV-3

Integration of sustainability-related performance in incentive schemes

GOV-4

Statement on due diligence

GOV-5

Risk management and internal controls over consolidated non-financial reporting

SBM-1

Strategy, business model and value chain

SBM-2

Interests and views of stakeholders

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities

IRO-2

Disclosure requirements in ESRS covered by the undertaking’s consolidated non-financial report

MDR-P

Policies adopted to manage material sustainability matters

MDR-A

Actions and resources in relation to material sustainability matters

MDR-M

Metrics in relation to material sustainability matters

MDR-T

Tracking effectiveness of policies and actions through targets

–

Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation)

E1.GOV-3

Integration of sustainability-related performance in incentive schemes

E1-1

Transition Plan for climate change mitigation

E1.SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

E1.IRO-1

Description of the processes to identify and assess material climate-related impacts, risks and opportunities

E1-2

Policies related to climate change mitigation and adaptation

E1-3

Actions and resources in relation to climate change policies

E1-4

Targets related to climate change mitigation and adaptation

E1-5

Energy consumption and mix

E1-6

Gross Scope 1, 2, 3 and Total GHG emissions

S1.SBM-2

Interests and views of stakeholders

S1.SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

S1-1

Policies related to own workforce

S1-2

Processes for engaging with own workforce and workers’ representatives about impacts

S1-3

Processes to remediate negative impacts and channels for own workers to raise concerns

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

S1-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

S1-6

Characteristics of the undertaking’s employees

S1-7

Characteristics of non-employees in the undertaking’s own workforce

S1-8

Collective bargaining coverage and social dialogue

S1-9

Diversity metrics

S1-10

Adequate wages

S1-11

Social protection

S1-12

Persons with disabilities

S1-13

Training and skills development metrics

S1-14

Health and safety metrics

S1-15

Work-life balance metrics

S1-16

Remuneration metrics (pay gap and total remuneration)

S1-17

Incidents, complaints and severe human rights impacts

–

Additional entity-specific disclosure

S4.SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

S4-1

Policies related to consumers and end-users

S4-2

Processes for engaging with consumers and end-users about impacts

S4-3

Processes to remediate negative impacts and channels for consumers and end-users to raise concerns

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

S4-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

–

Additional entity-specific disclosure

G1.GOV-1

The role of the administrative, management and supervisory bodies

G1.SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

G1.IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities in business conduct

G1-1

Corporate culture and business conduct policies

G1-3

Prevention and detection of corruption and bribery

G1-4

Confirmed incidents of corruption or bribery

G1-5

Political influence and lobbying activities

–

Additional entity-specific disclosure

IRO-2

List of datapoints in Cross-cutting and topical standards that derive from other EU legislation