ESRS disclosure requirements covered by the entity’s sustainability statement (IRO‑2)

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  • ESRS:
  • Disclosure requirements in ESRS covered by the undertaking’s sustainability statementIRO-2
    Disclosure requirements in ESRS covered by the undertaking’s sustainability statement
Indeks treści ESRS
Index code Name Place in report section
ESRS 2  General disclosure General disclosure (Sustainability of the Group)
BP-1  Basis for preparation of sustainability statement Basis for preparation of sustainability statement (BP-1)
BP-2  Disclosure in relation to special circumstances Disclosure in relation to special circumstances (BP-2)
GOV-1  The role of the administrative, management and
supervisory bodies
The role of the administrative, management and supervisory bodies (GOV-1)
GOV-2  Information provided to the entity’s administrative, management and supervisory bodies and the sustainability issues they undertake Information provided to and sustainability matters addressed by the Management Board and the Supervisory Board (GOV-2)
GOV-3  Including sustainability-related outcomes in
incentive systems
Integration of sustainability-related performance in incentive schemes (GOV-3)
GOV-4  Due diligence statement Statement on due diligence (GOV-4)
GOV-5  Risk management and internal controls over
sustainability reporting
Risk management and internal controls over sustainability reporting (GOV-5)
SBM-1  Strategy, business model and value chain Strategy, business model and value chain (SBM-1)
SBM-2  Stakeholder interests and opinions Interests and views of stakeholders (SBM-2)
SBM-3  Significant impacts, risks and opportunities and their interrelationship with the strategy and the business model Material impacts, risks and opportunities and their interaction with strategy and business model (SBM-3)
IRO-1  Description of processes to identify the assessment of significant impacts, significant risks and significant opportunities Description of the processes to identify and assess material impacts, risks and opportunities (IRO-1)
IRO-2  ESRS disclosure requirements covered by the
entity’s sustainability statement
ESRS disclosure requirements covered by the entity’s sustainability statement (IRO-2)
ESRS E1  Climate change Environmental information – climate change (ESRS E1)
ESRS 2 GOV-3  Including sustainability-related outcomes in
incentive schemes
Integration of sustainability-related performance in incentive schemes (GOV-3)
E1-1  Transformation plan for climate change mitigation Transition plan for climate change mitigation (E1-1)
ESRS 2 SBM-3  Significant impacts, risks and opportunities and their interrelationship with the strategy and the business model Material impacts, risks and opportunities and their interaction with strategy and business model (SBM-3)
ESRS 2 IRO-1  Description of processes for identifying and assessing climate-related significant impacts, risks and opportunities Description of the processes to identify and assess material impacts, risks and opportunities (IRO-1)
E1-2  Policies related to climate change mitigation and adaptation Policies related to climate change mitigation and adaptation (E1-2)
E1-3  Action and resources in relation to climate policy Actions and resources in relation to climate change policies (E1-3)
E1-4  Climate change mitigation and adaptation objectives Targets related to climate change mitigation and adaptation (E1-4)
E1-5  Energy consumption and energy mix Energy consumption and energy mix (E1-5)
E1-6  GHG removal and reduction projects using carbon credits Gross Scope 1, 2 and 3 greenhouse gas emissions and total greenhouse gas emissions (E1-6)
E1-7  GHG removal and reduction projects using carbon credits Other climate-related disclosures (E1-7, E1-8, E1-9)
E1-8  Internal determination of greenhouse gas emission charges Other climate-related disclosures (E1-7, E1-8, E1-9)
Disclosure does not apply to the Group
E1-9  Anticipated financial impacts from significant
physical and transition risks and potential climaterelated opportunities
Other climate-related disclosures (E1-7, E1-8, E1-9)
Phase-in
ESRS S1  Own workforce Our People – own workforce (ESRS S1)
ESRS 2 SBM-2  Stakeholder interests and opinions Interests and views of stakeholders (SBM-2)
ESRS 2 SBM-3  Significant impacts, risks and opportunities and their interrelationship with the strategy and the business model Material impacts, risks and opportunities and their interaction with strategy and business model (SBM-3)
S1-1  Policies related to own workforce Policies related to own workforce (S1-1)
S1-2  Procedures for working with your own employees and employee representatives to influence Involvement of employees and procedures for working with employees’ representatives (S1-2)
S1-3  Mitigation processes and channels for reporting
problems by unit staff
Processes to remediate negative impacts and channels for own workforce to raise concerns (S1-3)
S1-4  Taking action on significant impacts on its own workforce and using approaches to mitigate significant risks and exploit significant opportunities associated with its own workforce, and the effectiveness of these actions 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 (S1-4) (MDR-A)
S1-5  Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (S1-5)
S1-6  Characteristics of the Undertaking’s Employees Characteristics of employees (S1- 6)
S1-7  Characteristics of non-employees in the
undertaking’s own workforce
Characteristics of non-employees in the Group’s own workforce (S1-7)
S1-8  Collective bargaining coverage and social dialogue Collective bargaining coverage and social dialogue (S1-8)
S1-9  Diversity metrics Diversity metrics (S1-9)
S1-10  Adequate wages Adequate wages (S1-10)
S1-11  Social protection Social protection (S1-11)
S1-12  Persons with disabilities Persons with disabilities (S1-12)
S1-13  Training and skills development indicators Training and Skills Development metrics (S1-13)
S1-14  Health and safety metrics Health and safety metrics (S1-14)
S1-15  Work-life balance Work-life balance metrics (S1-15)
S1-16  Remuneration metrics (pay gap and total
remuneration)
Remuneration metrics (pay gap and total remuneration)
S1-17  Incidents, complaints and serious human rights
impacts
Incidents, complaints and severe human rights impacts (S1-17)
ESRS S3  Affected communities Affected communities (ESRS S3)
ESRS 2 SBM-2  Stakeholder interests and opinions Interests and views of stakeholders (SBM-2)
ESRS 2 SBM-3  Significant impacts, risks and opportunities and their interrelationship with the strategy and the business model Material impacts, risks and opportunities and their interaction with strategy and business model (SBM-3)
S3-1  Policies related to affected communities Policies related to affected communities (S3-1)
S3-2  Processes for engaging with affected communities about impacts Processes for engaging with affected communities about impacts (S3-2)
S3-3  Processes to remediate negative impacts and
channels for affected communities to raise concerns
Processes to remediate negative impacts and channels for affected communities to raise concerns (S3-3)
S3-4  Taking action on material impacts on affected communities, and approaches to mitigating material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 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 (S3-4) (MDR-A)
S3-5  Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (S3-5)
ESRS S4  Consumers and end-users Our customers – consumers and end-users (ESRS S4)
ESRS 2 SBM-2  Stakeholder interests and opinions Interests and views of stakeholders (SBM-2)
ESRS 2 SBM-2  Significant impacts, risks and opportunities and their interrelationship with the strategy and the business model Material impacts, risks and opportunities and their interaction with strategy and business model (SBM-3)
S4-1  Policies related to consumers and end-users Policies related to consumers and end-users (S4-1)
S4-2  Processes for engaging with consumers and endusers about impact Processes for engaging with consumers and end-users about impacts (S4-2)
S4-3  Processes to remediate negative impacts and
channels for consumers and end-users to raise
concerns
Processes to remediate negative impacts and channels for consumers and endusers to raise concerns (S4-3)
S4-4  Taking action on significant impacts on consumers and end-users and applying approaches to manage significant risks and opportunities related to consumers and end-users, and the effectiveness of these actions Taking action on material impacts on consumers and end- users, and approaches to mitigating material risks and pursuing material opportunities related to consumers and end-users and effectiveness of those actions (S4-4) (MDR-A)
S4-5  Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (S4-5)
ESRS G1  Business Conduct Governance information – Business conduct (G1)
ESRS 2 GOV-1  The role of the administrative, supervisory and
management bodies
The Role of the Management Board and the Supervisory Board (GOV-1)
ESRS 2 IRO-1  Description of processes to identify and assess
significant impacts, risks and opportunities
Description of the processes to identify and assess material impacts, risks and opportunities (IRO-1)
G1-1  Business conduct policies and corporate culture Business conduct policies and corporate culture (G1-1)
G1-2  Management of relationships with suppliers Management of relationships with suppliers (G1-2) and payment practices (G1-6)
G1-3  Prevention and detection of corruption and bribery Prevention and detection of corruption and bribery (G1-3)
G1-4  Incidents of corruption or bribery Incidents of corruption or bribery (G1-4)
G1-5  Political influence and lobbying activities Disclosure does not apply to the Group
G1-6  Payment practices Management of relationships with suppliers (G1-2) and payment practices (G1-6)
Indeks treści ESRS
Disclosure Requirement and related
datapoint
SFDR reference Pillar 3 reference Benchmark Regulation reference EU Climate Law reference
ESRS 2 GOV-1
Board’s gender diversity paragraph 21 (d)
Indicator number 13 of Table #1 of Annex
1
Commission Delegated Regulation (EU)
2020/1816, Annex II
ESRS 2 GOV-1
Percentage of board members who are
independent paragraph 21 (e)
Delegated Regulation (EU)2020/1816,
Annex II
ESRS 2 GOV-4
Statement on due diligence paragraph 30
Indicator number 10 Table #3 of Annex 1
ESRS 2 SBM-1
Involvement in activities related to fossil
fuel activities paragraph 40 (d) i
Indicators number 4 Table #1 of Annex 1 Article 449a Regulation (EU) No 575/2013;
Commission Implementing Regulation (EU)
2022/2453 Table 1: Qualitative
information on Environmental risk and
Table 2: Qualitative information on Social
risk
Delegated Regulation (EU) 2020/1816,
Annex II
ESRS 2 SBM-1
Involvement in activities related to
chemical production paragraph 40 (d) ii
Indicator number 9 Table #2 of Annex 1 Delegated Regulation (EU) 2020/1816,
Annex II
ESRS 2 SBM-1
Involvement in activities related to
Controversial weapons paragraph 40 (d) iii
Indicator number 14 Table #1 of Annex 1 Delegated Regulation (EU) 2020/1818,
Article 12(1) Delegated Regulation (EU)
2020/1816, Annex II
ESRS 2 SBM-1
Involvement in activities related to
cultivation and production of tobacco
paragraph 40 (d) iv
Delegated Regulation (EU) 2020/1818,
Article 12(1) Delegated Regulation (EU)
2020/1816, Annex II
ESRS E1-1
Transition plan to reach climate neutrality
by 2050 paragraph 14
Regulation (EU) 2021/1119, Article 2(1)
ESRS E1-1
Undertakings excluded from Paris-aligned
benchmarks paragraph 16 (g)
Article 449a Regulation (EU) No 575/2013;
Commission Implementing Regulation (EU)
2022/2453 Template 1: Banking book
Climate Change transition risk: Credit
quality of exposures by sector, emissions
and residual maturity
Delegated Regulation (EU) 2020/1818,
Article12.1 (d) to (g), and Article 12.2
ESRS E1-4
GHG emission reduction targets
paragraph 34
Indicator number 4 Table #2 of Annex 1 Article 449a Regulation (EU) No 575/2013;
Commission Implementing Regulation (EU)
2022/2453 Template 3: Banking book –
Climate change transition risk: alignment
metrics
Delegated Regulation (EU) 2020/1818,
Article 6
ESRS E1-5
Energy consumption from fossil sources
disaggregated by sources (only high
climate impact sectors) paragraph 38
Indicator number 5 Table #1 and Indicator
n. 5 Table #2 of Annex 1
ESRS E1-5
Energy consumption and mix
paragraph 37
Indicator number 5 Table #1 of Annex 1
ESRS E1-5
Energy intensity associated with activities
in high climate impact sectors paragraphs
40 to 43
Indicator number 6 Table #1 of Annex 1
ESRS E1-6
Gross Scope 1, 2, 3 and Total GHG
emissions paragraph 44
Indicators number 1and 2 Table #1 of
Annex 1
Article 449a; Regulation (EU) No
575/2013; Commission Implementing
Regulation (EU) 2022/2453 Template 1:
Banking book – Climate change transition
risk: Credit quality of exposures by sector,
emissions and residual maturity
Delegated Regulation (EU) 2020/1818,
Article 5(1), 6 and 8(1)
ESRS E1-6
Gross GHG emissions intensity paragraphs
53 to 55
Indicators number 3 Table #1 of Annex 1 Article 449a Regulation (EU) No 575/2013;
Commission Implementing Regulation (EU)
2022/2453 Template 3: Banking book –
Climate change transition risk: alignment
metrics
Delegated Regulation (EU) 2020/1818,
Article 8(1)
ESRS E1-7
GHG removals and carbon credits
paragraph 56
Regulation (EU) 2021/1119, Article 2(1)
ESRS E1-9
Exposure of the benchmark portfolio to
climate-related physical risks paragraph
66
Delegated Regulation (EU) 2020/1818,
Annex II Delegated Regulation (EU)
2020/1816, Annex II
ESRS E1-9
Disaggregation of monetary amounts by
acute and chronic physical risk paragraph
66 (a)
Article 449a Regulation (EU) No 575/2013;
Commission Implementing Regulation (EU)
2022/2453 Paragraphs 46 and 47;
Template 5: Banking book – Climate
change physical risk: Exposures subject to
physical risk.
ESRS E1-9
Location of significant assets at material
physical risk paragraph 66 (c).
ESRS E1-9
Breakdown of the carrying value of its real
estate assets by energy- efficiency classes
paragraph 67 (c).
Article 449a Regulation (EU) No 575/2013;
Commission Implementing Regulation (EU)
2022/2453 Paragraph 34;Template
2:Banking book -Climate Change transition
risk: Loans collateralised by immovable property – Energy efficiency of the
collateral
ESRS E1-9
Degree of exposure of the portfolio to
climate-related opportunities paragraph
69
Delegated Regulation (EU) 2020/1818,
Annex II
ESRS E2-4
Amount of each pollutant listed in Annex II
of the EPRTR Regulation (European
Pollutant Release and Transfer Register)
emitted to air, water and soil, paragraph
28
Indicator number 8 Table #1 of Annex 1
Indicator number 2 Table #2 of Annex 1
Indicator number 1 Table #2 of Annex 1
Indicator number 3 Table #2 of Annex 1
ESRS E3-1
Water and marine resources paragraph 9
Indicator number 7 Table #2 of Annex 1
ESRS E3-1
Dedicated policy paragraph 13
Indicator number 8 Table 2 of Annex 1
ESRS E3-1
Sustainable oceans and seas paragraph 14
Indicator number 12 Table #2 of Annex 1
ESRS E3-4
Total water recycled and reused paragraph
28 (c)
Indicator number 6.2 Table #2 of Annex 1
ESRS E3-4
Total water consumption in m3 per net
revenue on own operations paragraph 29
Indicator number 6.1 Table #2 of Annex 1
ESRS 2 IRO1-E4
paragraph 16 (a) i
Indicator number 7 Table #1 of Annex 1
ESRS 2 IRO1-E4
E4 paragraph 16 (b)
Indicator number 10 Table #2 of Annex 1
ESRS 2 IRO1-E4
paragraph 16 (c)
Indicator number 14 Table #2 of Annex 1
ESRS E4-2
Sustainable land / agriculture practices or
policies paragraph 24 (b)
Indicator number 11 Table #2 of Annex 1
ESRS E4-2
Sustainable oceans / seas practices or
Policies paragraph 24 (c)
Indicator number 12 Table #2 of Annex 1
ESRS E4-2
Policies to address deforestation
paragraph 24 (d)
Indicator number 15 Table #2 of Annex 1
ESRS E5-5
Non-recycled waste paragraph 37 (d)
Indicator number 13 Table #2 of Annex 1
ESRS E5-5
Hazardous waste and radioactive waste
paragraph 39
Indicator number 9 Table #1 of Annex 1
ESRS 2 SBM-3-S1
Risk of incidents of forced labour
paragraph 14 (f)
Indicator number 13
Table #3 of Annex I
ESRS 2 SBM-3-S1
Risk of incidents of child labour paragraph
14 (g)
Indicator number 12 Table #3 of Annex I
ESRS S1-1
Human rights policy Commitments
paragraph 20
Indicator number 9 Table #3 and Indicator
number 11 Table #1 of Annex I
ESRS S1-1
Due diligence policies on issues addressed
by the fundamental International Labor
Organisation Conventions 1 to 8,
paragraph 21
Delegated Regulation (EU) 2020/1816,
Annex II
ESRS S1-1
processes and measures for preventing
trafficking in human beings paragraph 22
Indicator number 11 Table #3 of Annex I
ESRS S1-1
workplace accident prevention policy or
management system paragraph 23
Indicator number 1 Table #3 of Annex I
ESRS S1-3
grievance/complaints handling
mechanisms paragraph 32 (c)
Indicator number 5 Table #3 of Annex I
ESRS S1-14
Number of fatalities and number and rate
of work-related accidents paragraph 88 (b)
and (c)
Indicator number 2 Table #3 of Annex I Delegated Regulation (EU) 2020/1816,
Annex II
ESRS S1-14
Number of days lost to injuries, accidents,
fatalities or illness paragraph 88 (e)
Indicator number 3 Table #3 of Annex I
ESRS S1-16
Unadjusted gender pay gap paragraph 97
(a)
Indicator number 12 Table #1 of Annex I Delegated Regulation (EU) 2020/1816,
Annex II
ESRS S1-16
Excessive CEO pay ratio paragraph 97 (b)
Indicator number 8 Table #3 of Annex I
ESRS S1-17
Incidents of discrimination paragraph 103
(a)
Indicator number 7 Table #3 of Annex I
ESRS S1-17
Nonrespect of UNGPs on Business and
Human Rights and OECD paragraph 104 (a)
Indicator number 10 Table #1 and Indicator
n. 14 Table #3 of Annex I
Delegated Regulation (EU) 2020/1816,
Annex II Delegated Regulation (EU)
2020/1818 Art 12 (1)
ESRS 2 SBM-3-S2
Significant risk of child labour or forced
labour in the value chain paragraph 11 (b)
Indicators number 12 and n. 13 Table #3 of
Annex I
ESRS S2-1
Human rights policy Commitments
paragraph 17
Indicator number 9 Table #3 and Indicator
n. 11 Table #1 of Annex 1
ESRS S2-1
Policies related to value chain workers
paragraph 18
Indicator number 11 and n. 4 Table #3 of
Annex 1
ESRS S2-1
Nonrespect of UNGPs on Business and
Human Rights principles and OECD
guidelines paragraph 19
Indicator number 10 Table #1 of Annex 1 Delegated Regulation (EU) 2020/1816,
Annex II Delegated Regulation (EU)
2020/1818, Art 12 (1)
ESRS S2-1
Due diligence policies on issues addressed
by the fundamental International Labor
Organisation Conventions 1 to 8,
paragraph 19
Delegated Regulation (EU)
2020/1816,Annex II
ESRS S2-4
Human rights issues and incidents
connected to its upstream and
downstream value chain paragraph 36
Indicator number 14 Table #3 of Annex 1
ESRS S3-1
Human rights policy commitments
paragraph 16
Indicator number 9 Table #3 of Annex 1
and Indicator number 11 Table #1 of
Annex 1
ESRS S3-1
non-respect of UNGPs on Business and
Human Rights, ILO principles or and OECD
guidelines paragraph 17
Indicator number 10 Table #1 Annex 1 Delegated Regulation (EU) 2020/1816,
Annex II Delegated Regulation (EU)
2020/1818, Art. 12 (1)
ESRS S3-4
Human rights issues and incidents
paragraph 36
Indicator number 14 Table #3 of Annex 1
ESRS S4-1
Policies related to consumers
and end-users paragraph 16
Indicator number 9 Table #3 and Indicator
number 11 Table #1 of Annex 1
ESRS S4-1
Non-respect of UNGPs on Business
and Human Rights and OECD guidelines
paragraph 17
Indicator number 10
Table #1 of Annex 1
Delegated Regulation (EU) 2020/1816,
Annex II Delegated Regulation (EU)
2020/1818, Art. 12 (1)
ESRS S4-4
Human rights issues and incidents
paragraph 35
Indicator number 14 Table #3 of Annex 1
ESRS G1-1
United Nations Convention against
corruption paragraph 10 (b)
Indicator number 15 Table #3 of Annex 1
ESRS G1-1
Protection of whistleblowers
paragraph 10 (d)
Indicator number 6 Table #3 of Annex 1
ESRS G1-4
Fines for violation of anti-corruption
and anti-bribery laws paragraph 24 (a)
Indicator number 17 Table #3 of Annex 1 Delegated Regulation (EU) 2020/1816,
Annex II
ESRS G1-4
Standards of anticorruption
and anti- bribery paragraph 24 (b)
Indicator number 16 Table #3 of Annex 1