Information unaudited Information ungeprüftAppendix A: ESRS index
Section of the annual report | ESRS standard | Disclosure requirement | Reference | |
|---|---|---|---|---|
General information | ESRS 2 | General basis for preparation of the sustainability statement | BP-1 | |
Disclosures in relation to specific circumstances | BP-2 | |||
Role of the administrative, management and supervisory bodies | GOV-1 | |||
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | GOV-2 | |||
Sustainability matters addressed by the Sustainability Council | ||||
Integration of sustainability- related performance in incentive schemes | GOV-3 | |||
Statement on due diligence | GOV-4 | |||
Risk management and internal controls over sustainability reporting | GOV-5 | |||
Strategy, business model and value chain | SBM-1 | |||
Interests and views of stakeholders | SBM-2 | |||
Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3 | |||
Description of the process to identify and assess material impacts, risks and opportunities | IRO-1 | |||
Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement | IRO-2 | |||
Climate change | ESRS E1 | Integration of sustainability- related performance in incentive schemes | GOV-3 | |
Transition plan for climate change mitigation | E1-1 | |||
Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3 | |||
Description of the processes to identify and assess material climate-related impacts, risks and opportunities | IRO-1 | |||
Policies related to climate change mitigation and adaptation | E1-2 | |||
Actions and resources in relation to climate change policies | E1-3 | |||
Targets related to climate change mitigation and adaptation | E1-4 | |||
Energy consumption and mix | E1-5 | |||
Gross Scopes 1, 2, 3 and Total GHG emissions | E1-6 | |||
GHG removals and GHG mitigation projects financed through carbon credits | E1-7 | Climate-protection financing activities for remaining greenhouse gas emissions | ||
Internal carbon pricing | E1-8 | |||
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | E1-9 | Financial impacts of climate-related risks and opportunities | ||
Own workforce | ESRS S1 | Interests and views of stakeholders | SBM-2 | |
Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3 | |||
Policies related to own workforce | S1-1 | |||
Processes for engaging with own workforce and workers’ representatives about impacts | S1-2 | |||
Processes to remediate negative impacts and channels for own workforce to raise concerns | S1-3 | |||
Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | S1-4 | |||
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | S1-5 | |||
Characteristics of the undertaking’s employees | S1-6 | |||
Characteristics of non-employees in the undertaking’s own workforce | S1-7 | |||
Diversity metrics | S1-9 | |||
Adequate wages | S1-10 | |||
Social protection | S1-11 | |||
Persons with disabilities | S1-12 | |||
Training and skills development metrics | S1-13 | |||
Work-life balance metrics | S1-15 | |||
Remuneration metrics (pay gap and total remuneration) | S1-16 | |||
Incidents, complaints and severe human rights impacts | S1-17 | |||
Economic role | entity- specific | Minimum Disclosure Requirement: Policies adopted to manage material sustainability matters | MDR-P | |
Minimum Disclosure Requirement: Actions and resources in relation to material sustainability matters | MDR-A | |||
Minimum Disclosure Requirement: Metrics in relation to material sustainability matters | MDR-M | |||
Minimum Disclosure Requirement: Tracking effectiveness of policies and actions through targets | MDR-T | |||
Corporate governance and integrity | ESRS G1 | Role of the administrative, management and supervisory bodies | GOV-1 | Responsibilities of the Board of Directors with regard to corporate governance |
Description of the processes to identify and assess material impacts, risks and opportunities | IRO-1 | |||
Business conduct policies and corporate | G1-1 | |||
Minimum Disclosure Requirement: Actions and resources in relation to material sustainability matters | MDR-A | |||
Minimum Disclosure Requirement: Metrics in relation to material sustainability matters | MDR-M | |||
Minimum Disclosure Requirement: Tracking effectiveness of policies and actions through targets | MDR-T |