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ESRS Index

ESRS 2 General Disclosures

		Description
BP-1		Basis for preparation
BP-2		Disclosures in relation to specific circumstances
GOV-1		The role of administrative, management and supervisory bodies
GOV-2		Oversight of sustainability IROs
GOV-3		Sustainability matters addressed by management
GOV-4		Statement on sustainability due diligence
GOV-5		Sustainability reporting risk management
SBM-1		Strategy, business model, and value chain
SBM-2		Interests and views of stakeholders
SBM-3		Double materiality assessment result
IRO-1		Double materiality assessment process
IRO-2		Disclosure requirements covered by the Sustainability Statement

E1 Climate change

		Description
E1, GOV-3		Sustainability-related incentive schemes
E1-1		Transition plan for climate change mitigation
E1, SBM-3		Material IROs and their interaction with strategy and business model
E1, IRO-1		Description of the processes to identify and assess material climate-related IROs
E1-2		Policies related to climate change mitigation and adaptation
E1-3		Action 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
E1-7		GHG removals and GHG mitigation projects financed through carbon credits
E1-8		Internal carbon pricing

E2 Pollution

		Description
E2, SBM-3		Material IROs and their interaction with strategy and business model
E2, IRO-1		Description of the processes to identify and assess material pollution-related IROs
E2-1		Policies related to water and marine resources
E2-2		Actions and resources related to water and marine resources
E2-3		Targets related to water and marine resources
Entity-specific		Water-consumption-related metrics

E3 Water & marine resources

		Description
E3, SBM-3		Material IROs and their interaction with strategy and business model
E3, IRO-1		Description of the processes to identify and assess material water and marine resource-related IROs
E3-1		Policies related to water and marine resources
E3-2		Actions and resources related to water and marine resources
E3-3		Targets related to water and marine resources
Entity-specific		Water-consumption-related metrics

E4 Biodiversity & ecosystems

		Description
E4-1		Transition plan and consideration of biodiversity and ecosystems in strategy and business model
E4, SBM-3		Material IROs and their interaction with strategy and business model
E4, IRO-1		Description of the processes to identify and assess material biodiversity and ecosystem-related IROs
E4-2		Policies related to biodiversity and ecosystems
E4-3		Actions and resources related to biodiversity and ecosystems
E4-4		Targets related to biodiversity and ecosystems

E5 Resource use & circular economy

		Description
E5, SBM-3		Material IROs and their interaction with strategy and business model
E5, IRO-1		Description of the processes to identify and assess material resource use and circular economy-related IROs
E5-1		Policies related to resource use and circular economy
E5-2		Actions and resources related to resource use and circular economy
E5-3		Targets related to resource use and circular economy
E5-4		Resource inflows
E5-5		Resource outflows

S1 Own workforce

		Description
S1, SBM-2		Interests and views of stakeholders
S1, SBM-3		Material IROs and their interaction with strategy and business model
S1-1		Policies related to own workforce
S1-2		Processes for engaging with own workers 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 and approaches to managing material risks and opportunities related to own
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
S1-8		Collective bargaining coverage and social dialogue
S1-9		Diversity metrics
S1-10		Adequate wages
S1-14		Health and safety metrics
S1-16		Remuneration metrics (pay gap and total remuneration)
S1-17		Incidents, complaints, and severe human rights impacts

S2 Workers in the value chain

		Description
S2, SBM-2		Interests and views of stakeholders
S2, SBM-3		Material IROs and their interaction with strategy and business model
S2-1		Policies related to value chain workers
S2-2		Processes for engaging with supply chain workers about impacts
S2-3		Processes to remediate negative impacts and channels for value chain workers to raise concerns
S2-4		Taking action on material impacts, risks and opportunities related to workers
S2-5		Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
Entity-specific		S-KPI

S3 Affected communities

		Description
S3, SBM-2		Interests and views of stakeholders
S3, SBM-3		Material IROs and their interaction with strategy and business model
S3-1		Policies related to affected communities
S3-2		Processes for engaging with affected communities about impacts
S3-3		Processes to remediate negative impacts and channels for affected communities to raise concerns
S3-4		Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions
S3-5		Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

S4 Consumers and end-users

		Description
S4, SBM-2		Interests and views of stakeholders
S4, SBM-3		Material IROs 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

G1 Business conduct

		Description
G1, GOV-1		The role of the administrative, management and supervisory bodies
G1, SBM-3		Material IROs and their interaction with strategy and business model
G1, IRO-1		Description of the processes to identify and assess material impacts, risks and opportunities
G1-1		Business conduct policies and corporate culture
G1-2		Management of relationships with suppliers
G1-3		Prevention and detection of corruption and bribery
G1-4		Incidents of corruption or bribery
G1-6		Payment practices