Disclosure requirements that derive from other EU legislation
ESRS 2 - IRO 2
The table below provides an overview ESRS data points that derive from other EU legislation,
ref. ESRS 2 Appendix B and where this information can be found if considered material. | Disclosure requirement and related datapoint | SFDR | Pillar 3 Reference | Benchmark Reference | EU Climate Law Reference | Materiality (✓/ x ) | Section | |
| ESRS 2 GOV-1 - Board's gender diversity paragraph 21 (d) | x | x | ✓ | General information/ESRS 2 - General disclosures | |||
| ESRS 2 GOV-1 - Percentage of board members who are independent paragraph 21 (e) | x | ✓ | General information/ESRS 2 - General disclosures | ||||
| ESRS 2 GOV-4 - Statement on due diligence paragraph 30 | x | ✓ | General information/ESRS 2 - General disclosures | ||||
| ESRS 2 SBM-1 - Involvement in activities related to fossil fuel activities paragraph 40 (d) i | x | x | x | x | N/a | ||
| ESRS 2 SBM-1 - Involvement in activities related to chemical production paragraph 40 (d) ii | x | x | x | N/a | |||
| ESRS 2 SBM-1 - Involvement in activities related to controversial weapons paragraph 40 (d) iii | x | x | x | N/a | |||
| ESRS 2 SBM-1 - Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv | x | x | N/a | ||||
| ESRS E1-1 - Transition plan to reach climate neutrality by 2050 paragraph 14 | x | ✓ | Environmental information/ E1 Climate change | ||||
| ESRS E1-1 - Undertaking excluded from Paris-aligned Benchmarks paragraph 16 (g) | x | x | ✓ | Environmental information/ E1 Climate change | |||
| ESRS E1-4 - GHG emission reduction targets paragraph 34 | x | x | x | ✓ | Environmental information/ E1 Climate change | ||
| ESRS E1-5 - Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38 | x | ✓ | Environmental information/ E1 Climate change | ||||
| ESRS E1-5 Energy consumption and mix paragraph 37 | x | ✓ | Environmental information/ E1 Climate change | ||||
| ESRS E1-5 - Energy intensity associated with activities in high climate impact sectors paragraph 40-43 | x | ✓ | Environmental information/ E1 Climate change | ||||
| ESRS E1-6 - Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44 | x | x | x | ✓ | Environmental information/ E1 Climate change | ||
| ESRS E1-6 - Gross GHG emissions intensity paragraph 53-55 | x | x | x | ✓ | Environmental information/ E1 Climate change | ||
| ESRS E1-7 - GHG removals and carbon credits paragraph 56 | x | x | N/a | ||||
| ESRS E1-9 - Exposure of the benchmark portfolio to climate-related physical risks paragraph 66 | x | x | N/a | ||||
| ESRS E1-9 - Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a) | x | x | N/a | ||||
| ESRS E1-9 - Location of significant assets at material physical risk paragraph 66 (c) | x | x | N/a | ||||
| ESRS E1-9 - Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c) | x | x | N/a | ||||
| ESRS E1-9 - Degree of exposure of the portfolio to climate- related opportunities paragraph 69 | x | x | N/a | ||||
| 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 | x | ✓ | Environmental information / E2 Pollution | ||||
| ESRS E3-1 - Water and marine resources paragraph 9 | x | x | N/a | ||||
| ESRS E3-1 - Dedicated policy paragraph 13 | x | x | N/a | ||||
| ESRS E3-1 Sustainable oceans and seas paragraph 14 | x | x | N/a | ||||
| ESRS E3-4 - Total water recycled and reused paragraph 28 (c) | x | x | N/a | ||||
| ESRS E3-4 - Total water consumption in m3 per net revenue on own operations paragraph 29 | x | x | N/a | ||||
| ESRS 2 SBM-3 - E4 - Material impacts, risks and opportunities and their interaction with strategy and business model paragraph 16 (a) i | x | ✓ | Environmental information / E4 Biodiversity and ecosystems | ||||
| ESRS 2 SBM-3 E4 - Material impacts, risks and opportunities and their interaction with strategy and business model paragraph 16 (b) | x | ✓ | Environmental information / E4 Biodiversity and ecosystems | ||||
| ESRS 2 SBM-3 E4 - Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities paragraph 16 (c) | x | ✓ | Environmental information / E4 Biodiversity and ecosystems | ||||
| ESRS E4-2 - Sustainable land / agriculture practices or policies paragraph 24 (b) | x | x | N/a | ||||
| ESRS E4-2 - Sustainable oceans / seas practices or policies paragraph 24 (c) | x | ✓ | Environmental information / E4 Biodiversity and ecosystems | ||||
| ESRS E4-2 - Policies to address deforestation paragraph 24 (d) | x | x | N/a | ||||
| ESRS E5-5 - Non-recycled waste paragraph 37 (d) | x | ✓ | Environmental information / E5 Resource use and circular economy | ||||
| ESRS E5-5 - Hazardous waste and radioactive waste paragraph 39 | x | ✓ | Environmental information / E5 Resource use and circular economy | ||||
| ESRS 2- SBM3 - S1 - Risk of incidents of forced labour paragraph 14 (f) | x | x | N/a | ||||
| ESRS 2- SBM3 - S1 - Risk of incidents of child labour paragraph 14 (g) | x | x | N/a | ||||
| ESRS S1-1 - Human rights policy commitments paragraph 20 | x | ✓ | Social information / S1 Own workforce | ||||
| ESRS S1-1 - Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 paragraph 21 | x | ✓ | Social information / S1 Own workforce | ||||
| ESRS S1-1 - Processes and measures for preventing trafficking in human beings paragraph 22 | x | ✓ | Social information / S1 Own workforce | ||||
| ESRS S1-1 - Workplace accident prevention policy or management system paragraph 23 | x | ✓ | Social information / S1 Own workforce | ||||
| ESRS S1-3 - Grievance/complaints handling mechanisms paragraph 32 (c) | x | ✓ | Social information / S1 Own workforce | ||||
| ESRS S1-14 - Number of fatalities and number and rate of work-related accidents 88 (b) and (c) | x | x | ✓ | Social information / S1 Own workforce | |||
| ESRS S1-14 - Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) | x | ✓ | Social information / S1 Own workforce | ||||
| ESRS S1-16 - Unadjusted gender pay gap paragraph 97 (a) | x | x | ✓ | Social information / S1 Own workforce | |||
| ESRS S1-16 Excessive CEO pay ratio paragraph 97 (b) | x | x | N/a | ||||
| ESRS S1-17 - Incidents of discrimination paragraph 103 (a) | x | ✓ | Social information / S1 Own workforce | ||||
| ESRS S1-17 - Non-respect of UNGPs on Business and Human Rights and OECD paragraph 104 (a) | x | x | ✓ | Social information / S1 Own workforce | |||
| ESRS 2- SBM3 – S2 - Significant risk of child labour or forced labour in the value chain paragraph 11 (b) | x | ✓ | Social information / S2 Workers in the value chain | ||||
| ESRS S2-1 - Human rights policy commitments paragraph 17 | x | ✓ | Social information / S2 Workers in the value chain | ||||
| ESRS S2-1 Policies related to value chain workers paragraph 18 | x | ✓ | Social information / S2 Workers in the value chain | ||||
| ESRS S2-1 - Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19 | x | x | ✓ | Social information / S2 Workers in the value chain | |||
| ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 paragraph 19 | x | ✓ | Social information / S2 Workers in the value chain | ||||
| ESRS S2-4 - Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36 | x | ✓ | Social information / S2 Workers in the value chain | ||||
| ESRS S3-1 - Human rights policy commitments paragraph 16 | x | x | N/a | ||||
| ESRS S3-1 - Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17 | x | x | x | N/a | |||
| ESRS S3-4 - Human rights issues and incidents paragraph 36 | x | x | N/a | ||||
| ESRS S4-1 - Policies related to consumers and end-users paragraph 16 | x | x | N/a | ||||
| ESRS S4-1 - Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17 | x | x | x | N/a | |||
| ESRS S4-4 - Human rights issues and incidents paragraph 35 | x | x | N/a | ||||
| ESRS G1-1 - United Nations Convention against Corruption paragraph 10 (b) | x | x | N/a | ||||
| ESRS G1-1 - Protection of whistleblowers paragraph 10 (d) | x | x | N/a | ||||
| ESRS G1-4 - Fines for violation of anticorruption and anti-bribery laws paragraph 24 (a) | x | x | ✓ | Governance information / G1 Business conduct | |||
| ESRS G1-4 - Standards of anti- corruption and anti- bribery paragraph 24 (b) | x | ✓ | Governance information / G1 Business conduct | ||||