Disclosure requirements covered by Höegh Autoliners' Annual Report 2024
ESRS 2 - IRO 2
The table below provides an overview ESRS datapoints covered by Höegh Autoliners' Sustainability Statements | ESRS 2 - GENERAL DISCLOSURE | Section | |
| BP-1 | General basis for preparation of the sustainability statements | General information / ESRS 2 - General disclosures |
| BP-2 | Disclosures in relation to specific circumstances | General information / ESRS 2 - General disclosures |
| GOV-1 | The role of administrative, management and supervisory bodies | General information / ESRS 2 - General disclosures |
| GOV-2 | Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies | General information / ESRS 2 - General disclosures |
| GOV-3 | Integration of sustainability-related performance in incentive schemes | General information / ESRS 2 - General disclosures |
| GOV-4 | Statement on due diligence | General information / ESRS 2 - General disclosures |
| GOV-5 | Risk management and internal controls over sustainability reporting | General information / ESRS 2 - General disclosures |
| SBM-1 | Strategy, business model and value chain | General information / ESRS 2 - General disclosures |
| SBM-2 | Interests and views of stakeholders | General information / ESRS 2 - General disclosures |
| SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | General information / ESRS 2 - General disclosures |
| IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | General information / ESRS 2 - General disclosures |
| IRO-2 | Disclosure requirements in ESRS covered by the undertaking's sustainability statement | General information / ESRS 2 - General disclosures |
| E1- CLIMATE CHANGE | Section | |
| ESRS 2 - E1 - GOV-3 | Integration of sustainability-related performance in incentive schemes | Remuneration report |
| E1-1 | Transition plan for climate change mitigation | Environmental information/ E1 Climate change |
| ESRS 2 - E1 - SMB-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Environmental information/ E1 Climate change |
| ESRS 2 - E1 - IRO-1 | Description of the processes to identify and assess material climate-related impacts, risks and opportunities | General information / ESRS 2 - General disclosures |
| E1-2 | Policies related to climate change mitigation and adaptation | Environmental information/ E1 Climate change |
| E1-3 | Actions and resources in relation to climate change policies | Environmental information/ E1 Climate change |
| E1-4 | Targets related to climate change mitigation and adaptation | Environmental information/ E1 Climate change |
| E1-5 | Energy consumption and mix | Environmental information/ E1 Climate change |
| E1-6 | Gross Scopes 1,2,3 and total GHG emissions | Environmental information/ E1 Climate change |
| - | Entity-specific metric | Environmental information/ E1 Climate change |
| E2 - POLLUTION | Section | |
| ESRS 2 - E2 - IRO-1 | Description of the processes to identify and assess material pollution-related impacts, risks and opportunities | General information / ESRS 2 - General disclosures |
| ESRS 2 - E2 - SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Environmental information / E2 Pollution |
| E2-1 | Policies related to pollution | Environmental information / E2 Pollution |
| E2-2 | Actions and resources related to pollution | Environmental information / E2 Pollution |
| E2-3 | Targets related to pollution | Environmental information / E2 Pollution |
| E2-4 | Pollution of air, water and soil | Environmental information / E2 Pollution |
| - | Entity-specific metrics | Environmental information / E2 Pollution |
| E4 - BIODIVERSITY AND ECOSYSTEMS | Section | |
| E4-1 | Transition plan and consideration of biodiversity and ecosystems in strategy and business model | Environmental information / E4 Biodiversity and ecosystems |
| ESRS 2 - E4 - SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Environmental information / E4 Biodiversity and ecosystems |
| ESRS 2 - E4 - IRO-1 | Description of the process to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities | General information / ESRS 2 - General disclosures |
| E4-2 | Policies related to biodiversity and ecosystems | Environmental information / E4 Biodiversity and ecosystems |
| E4-3 | Actions and resources related to biodiversity and ecosystems | Environmental information / E4 Biodiversity and ecosystems |
| E4-4 | Targets related biodiversity and ecosystems | Environmental information / E4 Biodiversity and ecosystems |
| E5 - RESOURCE USE AND CIRCULAR ECONOMY | Section | |
| ESRS 2 - E5 2 - IRO-1 | Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities | General information / ESRS 2 - General disclosures |
| ESRS 2 - E5 - SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Environmental information / E5 Resource use and circular economy |
| E5-1 | Policies related to resource use and circular economy | Environmental information / E5 Resource use and circular economy |
| E5-2 | Actions and resources related to resource use and circular economy | Environmental information / E5 Resource use and circular economy |
| E5-3 | Targets related to resource use and circular economy | Environmental information / E5 Resource use and circular economy |
| E5-4 | Resource inflows | Environmental information / E5 Resource use and circular economy |
| E5-5 | Resource outflows | Environmental information / E5 Resource use and circular economy |
| S1 - OWN WORKFORCE | Section | |
| ESRS 2 - S1 - SBM-2 | Interests and views of stakeholders | General information / ESRS 2 - General disclosures |
| ESRS 2 - S1 - SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Social information / S1 Own workforce |
| S1-1 | Policies related to own workforce | Social information / S1 Own workforce |
| S1-2 | Processes for engaging with own workers and workers' representatives about impacts | Social information / S1 Own workforce |
| S1-3 | Processes to remediate negative impacts and channels for own workers to raise concerns | Social information / S1 Own workforce |
| 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 | Social information / S1 Own workforce |
| S1-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Social information / S1 Own workforce |
| S1-6 | Characteristics of the undertaking's employees | Social information / S1 Own workforce |
| S1-9 | Diversity metrics | Social information / S1 Own workforce |
| S1-13 | Training and skills development metrics | Social information / S1 Own workforce |
| S1-14 | Health and safety metrics | Social information / S1 Own workforce |
| S1-15 | Work-life balance metrics | Social information / S1 Own workforce |
| S1-16 | Compensation metrics (pay gap and total compensation) | Social information / S1 Own workforce |
| S1-17 | Incidents, complaints and severe human rights impacts | Social information / S1 Own workforce |
| S2 - WORKERS IN THE VALUE CHAIN | Section | |
| ESRS 2 - S2 - SBM-2 | Interests and views of stakeholders | General information / ESRS 2 - General disclosures |
| ESRS 2 - S2 - SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Social information / S2 Workers in the value chain |
| S2-1 | Policies related to value chain workers | Social information / S2 Workers in the value chain |
| S2-2 | Processes for engaging with value chain workers about impacts | Social information / S2 Workers in the value chain |
| S2-3 | Processes to remediate negative impacts and channels for value chain workers to raise concerns | Social information / S2 Workers in the value chain |
| 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 action | Social information / S2 Workers in the value chain |
| S2-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Social information / S2 Workers in the value chain |
| G1 - BUSINESS CONDUCT | Section | |
| ESRS 2 - G1 - SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Governance information / G1 Business conduct |
| ESRS 2 - G1 - GOV-1 | The role of the administrative, supervisory and management bodies | General information / ESRS 2 - General disclosures |
| ESRS 2 - G1 - IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | General information / ESRS 2 - General disclosures |
| G1-1 | Corporate culture and business conduct policies | Governance information / G1 Business conduct |
| G1-2 | Management of relationships with suppliers | Governance information / G1 Business conduct |
| G1-3 | Prevention and detection of corruption and bribery | Governance information / G1 Business conduct |
| G1-4 | Confirmed incidents of corruption or bribery | Governance information / G1 Business conduct |
| G1-5 | Political influence and lobbying activities | Governance information / G1 Business conduct |
| G1-6 | Payment practices | Governance information / G1 Business conduct |