List of Datapoints from other EU legislations
| Disclosure Requirement | Related datapoint | Sustainability disclosure | Regulation | Material/ Not material |
Link | |||||
|
ESRS 2 GOV-1 |
Paragraph 21 (d) |
Board’s gender diversity |
SFDR (Sustainable Finance Disclosures Regulation) reference, Benchmark Regulation reference |
Material |
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|
ESRS 2 GOV-1 |
Paragraph 21 (e) |
Percentage of board members who are independent |
Benchmark Regulation reference |
Material |
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|
ESRS 2 GOV-4 |
Paragraph 30 |
Statement on due diligence |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS 2 SBM-1 |
Paragraph 40 (d) i |
Involvement in activities related to fossil fuel activities |
SFDR (Sustainable finance disclosure regulation), Pillar 3 reference, Benchmark Regulation reference |
Not material |
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|
ESRS 2 SBM-1 |
Paragraph 40 (d) ii |
Involvement in activities related to chemical production |
SFDR (Sustainable finance disclosure regulation), Benchmark Regulation reference |
Not material |
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|
ESRS 2 SBM-1 |
Paragraph 40 (d) iii |
Involvement in activities related to controversial weapons |
SFDR (Sustainable finance disclosure regulation), Benchmark Regulation reference |
Not material |
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|
ESRS 2 SBM-1 |
Paragraph 40 (d) iv |
Involvement in activities related to cultivation and production of tobacco |
Benchmark Regulation reference |
Not material |
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|
ESRS E1-1 |
Paragraph 14 |
Transition plan to reach climate neutrality by 2050 |
EU Climate Law reference |
Material |
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|
ESRS E1-1 |
Paragraph 16 (g) |
Undertakings excluded from Paris-aligned Benchmarks |
Pillar 3 reference, Benchmark Regulation reference |
Material |
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|
ESRS E1-4 |
Paragraph 34 |
GHG emission reduction targets |
SFDR (Sustainable finance disclosure regulation), Pillar 3 reference, Benchmark Regulation reference |
Material |
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|
ESRS E1-5 |
Paragraph 38 |
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS E1-5 |
Paragraph 37 |
Energy consumption and mix |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS E1-5 |
Paragraphs 40–43 |
Energy intensity associated with activities in high climate impact sectors |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS E1-6 |
Paragraph 44 |
Gross Scope 1, 2, 3 and Total GHG emissions |
SFDR (Sustainable finance disclosure regulation), Pillar 3 reference, Benchmark Regulation reference |
Material |
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|
ESRS E1-6 |
Paragraphs 53–55 |
Gross GHG emissions intensity |
SFDR (Sustainable finance disclosure regulation), Pillar 3 reference, Benchmark Regulation reference |
Material |
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|
ESRS E1-7 |
Paragraph 56 |
GHG removals and carbon credits |
EU climate law reference |
Not material |
N/A |
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|
ESRS E1-9 |
Paragraph 66 |
Exposure of the benchmark portfolio to climate-related physical risks |
Benchmark Regulation reference |
Material (phase in provision) |
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|
ESRS E1-9 |
Paragraph 66 (a) |
Disaggregation of monetary amounts by acute and chronic physical risk |
Pillar 3 reference |
Material (phase in provision) |
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|
ESRS E1-9 |
Paragraph 66 (c) |
Location of significant assets at material physical risk |
Pillar 3 reference |
Material (phase in provision) |
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|
ESRS E1-9 |
Paragraph 67 (c) |
Breakdown of the carrying value of its real estate assets by energy-efficiency classes |
Pillar 3 reference |
Material (phase in provision) |
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|
ESRS E1-9 |
Paragraph 69 |
Degree of exposure of the portfolio to climate-related opportunities |
Benchmark Regulation reference |
Material (phase in provision) |
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|
ESRS E2-4 |
Paragraph 28 |
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 |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS E3-1 |
Paragraph 9 |
Water and marine resources |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS E3-1 |
Paragraph 13 |
Dedicated policy |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS E3-1 |
Paragraph 14 |
Sustainable oceans and seas |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
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|
ESRS E3-4 |
Paragraph 28 (c) |
Total water recycled and reused |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
N/A |
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|
ESRS E3-4 |
Paragraph 29 |
Total water consumption in m3 per net revenue on own operations |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
N/A |
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|
ESRS 2 – SBM-3 – E4 |
Paragraph 16 (a) i |
|
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
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|
ESRS 2 – SBM-3 – E4 |
Paragraph 16 (b) |
|
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
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|
ESRS 2 – SBM-3 – E4 |
Paragraph 16 (c) |
|
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
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|
ESRS E4-2 |
Paragraph 24 (b) |
Sustainable land/agriculture practices or policies |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
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|
ESRS E4-2 |
Paragraph 24 (c) |
Sustainable oceans/seas practices or policies |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
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|
ESRS E4-2 |
Paragraph 24 (d) |
Policies to address deforestation |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
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|
ESRS E5-5 |
Paragraph 37 (d) |
Non-recycled waste |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS E5-5 |
Paragraph 39 |
Hazardous waste and radioactive waste |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS 2 – SBM-3 – S1 |
Paragraph 14 (f) |
Risk of incidents of forced labour |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS 2 – SBM-3 – S1 |
Paragraph 14 (g) |
Risk of incidents of child labour |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S1-1 |
Paragraph 20 |
Human rights policy commitments |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S1-1 |
Paragraph 21 |
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
Benchmark Regulation reference |
Material |
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|
ESRS S1-1 |
Paragraph 22 |
Processes and measures for preventing trafficking in human beings |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S1-1 |
Paragraph 23 |
Workplace accident prevention policy or management system |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S1-3 |
Paragraph 32 (c) |
Grievance/complaints handling mechanisms |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S1-14 |
Paragraph 88 (b) and (c) |
Number of fatalities and number and rate of work-related |
SFDR, Benchmark Regulation reference |
Material |
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|
ESRS S1-14 |
Paragraph 88 (e) |
Number of days lost to injuries, accidents, fatalities or illness |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S1-16 |
Paragraph 97 (a) |
Unadjusted gender pay gap |
SFDR (Sustainable finance disclosure regulation), Benchmark Regulation reference |
Material |
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|
ESRS S1-16 |
Paragraph 97 (b) |
Excessive CEO pay ratio |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S1-17 |
Paragraph 103 (a) |
Incidents of discrimination |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S1-17 |
Paragraph 104 (a) |
Non-respect of UNGPs on Business and Human Rights and OECD |
SFDR (Sustainable finance disclosure regulation), Benchmark Regulation reference |
Material |
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|
ESRS 2 – SBM-3 – S2 |
Paragraph 11 (b) |
Significant risk of child labour or forced labour in the value chain |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S2-1 |
Paragraph 17 |
Human rights policy commitments |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S2-1 |
Paragraph 18 |
Policies related to value chain workers |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S2-1 |
Paragraph 19 |
Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines |
SFDR, Benchmark Regulation reference |
Material |
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|
ESRS S2-1 |
Paragraph 19 |
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
Benchmark Regulation reference |
Material |
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|
ESRS S2-4 |
Paragraph 36 |
Human rights issues and incidents connected to its upstream and downstream value chain |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S3-1 |
Paragraph 16 |
Human rights policy commitments |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S3-1 |
Paragraph 17 |
Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines |
SFDR, Benchmark Regulation reference |
Material |
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|
ESRS S3-4 |
Paragraph 36 |
Human rights issues and incidents |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS S4-1 |
Paragraph 16 |
Policies related to consumers and end-users |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
N/A |
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|
ESRS S4-1 |
Paragraph 17 |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
SFDR (Sustainable Finance Disclosures Regulation) reference, Benchmark regulation reference |
Not material |
N/A |
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|
ESRS S4-4 |
Paragraph 35 |
Human rights issues and incidents |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Not material |
N/A |
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|
ESRS G1-1 |
Paragraph 10 (b) |
United Nations Convention against corruption |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS G1-1 |
Paragraph 10 (d) |
Protection of whistle-blowers |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |
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|
ESRS G1-4 |
Paragraph 24 (a) |
Fines for violation of anti-corruption and anti-bribery laws |
SFDR (Sustainable finance disclosure regulation), Benchmark Regulation reference |
Material |
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|
ESRS G1-4 |
Paragraph 24 (b) |
Standards of anti-corruption and anti-bribery |
SFDR (Sustainable Finance Disclosures Regulation) reference |
Material |