ESRS Index

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, 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, 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 pollution

E2-2

Actions and resources related to pollution

E2-3

Targets related to pollution

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

E4-1

Transition plan and consideration of biodiversity and ecosystems in strategy and business model

E4, SBM-3

Material impacts, risks and opportunities 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, SBM-3

Material impacts, risks and opportunities 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, 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 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, 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

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, 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, 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