Due diligence
| Core elements of due diligence | Paragraphs in the Sustainability Statements | Section |
|---|---|---|
| a) Embedding due diligence in governance, strategy and business model | Strategy | General information / ESRS 2 - General disclosures |
| Impact, risk and opportunity management | General information / ESRS 2 - General disclosures | |
| Governance | General information / ESRS 2 - General disclosures | |
| b) Engaging with affected stakeholders in all key steps of the due diligence | SBM-2 Interests and views of stakeholders | General information / ESRS 2 - General disclosures |
| S1-2 Processes for engaging with own workforce and workers’ representatives about impacts | Social information / S1 Own workforce | |
| S1-3 Processes to remediate negative impacts and channels for own workforce to raise concerns | Social information / S1 Own workforce | |
| S1-4 Processes for engaging with value chain workers about impacts | Social information / S1 Own workforce | |
| S2-3 Processes to remediate negative impacts and channels for value chain workers to raise concerns | Social information / S2 Workers in the value chain | |
| G1 Business conduct | Governance information / G1 Business conduct | |
| c) Identifying and assessing adverse impacts | Governance | General information / ESRS 2 - General disclosures |
| d) Taking action to address those adverse impacts | E1 Climate change | Environmental information/ E1 Climate change |
| E2 Pollution | Environmental information / E2 Pollution | |
| E4 Biodiversity and Ecosystems | Environmental information / E4 Biodiversity and ecosystems | |
| E5 Resource use and circular economy | Environmental information / E5 Resource use and circular economy |
|
| S1 Own workforce | Social information / S1 Own workforce | |
| S2 Value chain workers | Social information / S2 Workers in the value chain | |
| G1 Business conduct | Governance information / G1 Business conduct | |
| e) Tracking the effectiveness of these efforts and communicating | E1 Climate change | Environmental information/ E1 Climate change |
| E2 Pollution | Environmental information / E2 Pollution | |
| E4 Biodiversity and Ecosystems | Environmental information / E4 Biodiversity and ecosystems | |
| E5 Resource use and circular economy | Environmental information / E5 Resource use and circular economy |
|
| S1 Own workforce | Social information / S1 Own workforce | |
| S2 Value chain workers | Social information / S2 Workers in the value chain | |
| G1 Business conduct | Governance information / G1 Business conduct |