ESRS content index, list of material disclosure requirements
General disclosures
ESRS 2
| Disclosure Requirement | Additional information | Link | ||||
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BP-1 |
General basis for preparation of sustainability statements |
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BP-2 |
Disclosures in relation to specific circumstances |
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GOV-1 |
The role of the administrative, management and supervisory bodies |
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GOV-2 |
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
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GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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GOV-4 |
Statement on due diligence |
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GOV-5 |
Risk management and internal controls over sustainability reporting |
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SBM-1 |
Strategy, business model and value chain |
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SBM-2 |
Interests and views of stakeholders |
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SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
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IRO-1 |
Description of the processes to identify and assess material impacts, risks, and opportunities |
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IRO-2 |
Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
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Environmental information
E1 Climate change
| Disclosure Requirement | Additional information | Link | ||||
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ESRS 2, GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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E1-1 |
Transition plan for climate change mitigation |
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ESRS 2, SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
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ESRS 2, IRO-1 |
Description of the processes to identify and assess material climate-related impacts, risks, and opportunities |
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E1-2 |
Policies related to climate change mitigation and adaptation |
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E1-3 |
Actions and resources in relation to climate change policies |
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E1-4 |
Targets related to climate change mitigation and adaptation |
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E1-5 |
Energy consumption and mix |
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E1-6 |
Gross Scopes 1, 2, 3, and Total GHG emissions |
Includes entity specific metric |
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E1-8 |
Internal carbon pricing |
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E1-9 |
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
Phase in provisions applied |
N/A |
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E2 Pollution
| Disclosure Requirement | Additional information | Link | ||||
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ESRS 2, IRO-1 |
Description of the processes to identify and assess material pollution-related impacts, risks, and opportunities |
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E2-1 |
Policies related to pollution |
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E2-2 |
Actions and resources related to pollution |
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E2-3 |
Targets related to pollution |
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E2-4 |
Pollution of air, water, and soil |
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E3 Water and marine resources
| Disclosure Requirement | Additional information | Link | ||||
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ESRS 2, IRO-1 |
Description of the processes to identify and assess material water and marine resources-related impacts, risks, and opportunities |
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E3-1 |
Policies related to water and marine resources |
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E3-2 |
Actions and resources related to water and marine resources |
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E3-3 |
Targets related to water and marine resources |
Phase in provisions applied |
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E4 Biodiversity and ecosystems
| Disclosure Requirement | Additional information | Link | ||||
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ESRS 2, SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
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ESRS 2, IRO-1 |
Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, and opportunities |
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E4-1 |
Transition plan and consideration of biodiversity and ecosystems in strategy and business model |
Phase in provisions applied |
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E4-2 |
Policies related to biodiversity and ecosystems |
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E4-3 |
Actions and resources related to biodiversity and ecosystems |
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E4-4 |
Targets related to biodiversity and ecosystems |
Phase in provisions applied |
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E5 Resource use and circular economy
| Disclosure Requirement | Additional information | Link | ||||
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ESRS 2, IRO-1 |
Description of the processes to identify and assess material resource use and circular economy-related impacts, risks, and opportunities |
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E5-1 |
Policies related to resource use and circular economy |
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E5-2 |
Actions and resources related to resource use and circular economy |
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E5-3 |
Targets related to resource use and circular economy |
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E5-5 |
Resource outflows |
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E5-6 |
Anticipated financial effects from resource use and circular economy-related impacts, risks, and opportunities |
Phase in provisions applied |
N/A |
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Social information
S1 Own workforce
| Disclosure Requirement | Additional information | Link | ||||
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ESRS 2, SBM-2 |
Interests and views of stakeholders |
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ESRS 2, SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
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S1-1 |
Policies related to own workforce |
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S1-2 |
Processes for engaging with own workers and workers’ representatives about impacts |
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S1-3 |
Processes to remediate negative impacts and channels for own workers to raise concerns |
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S1-4 |
Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions |
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S1-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Includes entity specific metrics |
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S1-6 |
Characteristics of the undertaking’s employees |
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S1-7 |
Characteristics of non-employee workers in the undertaking’s own workforce |
Phase in provisions applied |
N/A |
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S1-9 |
Diversity metrics |
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S1-14 |
Health and safety metrics |
Phase in provisions applied |
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S1-16 |
Compensation metrics (pay gap and total compensation) |
Includes entity specific metric |
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S1-17 |
Incidents, complaints and severe human rights impacts |
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S2 Workers in the value chain
| Disclosure Requirement | Additional information | Link | ||||
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ESRS 2, SBM-2 |
Interests and views of stakeholders |
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ESRS 2, SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
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S2-1 |
Policies related to value chain workers |
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S2-2 |
Processes for engaging with value chain workers about impacts |
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S2-3 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
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S2-4 |
Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action |
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S2-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Includes entity specific metrics and phase in provisions applied downstream |
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S3 Affected communities
| Disclosure Requirement | Additional information | Link | ||||
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ESRS 2, SBM-2 |
Interests and views of stakeholders |
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ESRS 2, SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
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S3-1 |
Policies related to affected communities |
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S3-2 |
Processes for engaging with affected communities about impacts |
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S3-3 |
Processes to remediate negative impacts and channels for affected communities to raise concerns |
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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 |
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S3-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Phase in provisions applied |
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Governance
G1 Business conduct
| Disclosure Requirement | Additional information | Link | ||||
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ESRS 2, GOV-1 |
The role of the administrative, supervisory and management bodies |
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ESRS 2, IRO-1 |
Description of the processes to identify and assess material impacts, risks, and opportunities |
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G1-1 |
Business conduct policies and corporate culture |
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G1-2 |
Management of relationships with suppliers |
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G1-3 |
Prevention and detection of corruption and bribery |
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G1-4 |
Confirmed incidents of corruption or bribery |
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