Index: Datapoints
Standard |
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Datapoint derived from other EU regulations |
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Reference to Sustainability Report |
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Section: General Information |
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ESRS 2 |
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ESRS 2 GOV-1 Gender diversity in management and supervisory bodies, paragraph 21 (d) |
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Composition of the Executive and Supervisory Boards |
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ESRS 2 |
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ESRS 2 GOV-1 Percentage of members of management bodies who are independent, paragraph 21 (e) |
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Composition of the Executive and Supervisory Boards |
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ESRS 2 |
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ESRS 2 GOV-4 Statement on due diligence, paragraph 30 |
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Due diligence statement |
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ESRS 2 |
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ESRS 2 SBM-1 Involvement in activities related to fossil fuels, paragraph 40 (d) i |
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Strategy, business model and value chain |
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ESRS 2 |
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ESRS 2 SBM-1 Involvement in activities related to chemicals production, paragraph 40 (d) ii |
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Strategy, business model and value chain |
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ESRS 2 |
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ESRS 2 SBM-1 Involvement in activities related to controversial weapons, paragraph 40 (d) iii |
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Strategy, business model and value chain |
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ESRS 2 |
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ESRS 2 SBM-1 Involvement in activities related to the cultivation and production of tobacco, paragraph 40 (d) iv |
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Strategy, business model and value chain |
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ESRS 2 |
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ESRS 2 SBM-3 – S1 Risk of forced labor, paragraph 14 (f) |
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ESRS S1 – Own workforce: Management of our material impacts, risks and opportunities, Policies and actions |
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ESRS 2 |
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ESRS 2 SBM-3 – S1 Risk of child labor, section 14 (g) |
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ESRS S1 – Own workforce: Management of our material impacts, risks and opportunities, Policies and actions |
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ESRS 2 |
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ESRS 2 SBM3 – S2 Considerable risk of child or forced labor in the value chain, paragraph 11 (b) |
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ESRS S2 – Workers in the value chain, Upstream value chain, Material impacts, risks and opportunities |
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ESRS 2 |
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ESRS 2 – IRO-1 – E4 paragraph 16 (a) i |
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Not material |
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ESRS 2 |
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ESRS 2- IRO-1 – E4 paragraph 16 (b) |
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Not material |
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ESRS 2 |
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ESRS 2 – IRO-1 – E4 paragraph 16 (c) |
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Not material |
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Section: Environmental Information |
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ESRS E1 |
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ESRS E1-1 Transition plan for achieving climate neutrality by 2050, paragraph 14 |
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ESRS E1 – Climate change: Transition plan for climate change mitigation |
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ESRS E1 |
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ESRS E1-1 Undertakings excluded from the EU Paris-aligned Benchmarks, paragraph 16 (g) |
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ESRS E1 – Climate change: Transition plan for climate change mitigation |
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ESRS E1 |
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ESRS E1-4 GHG emission reduction targets, paragraph 34 |
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ESRS E1 – Climate change: Targets |
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ESRS E1 |
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ESRS E1-5 Energy consumption from fossil fuels, disaggregated by source (high climate impact sectors only), paragraph 38 |
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ESRS E1 – Climate change: Energy consumption and mix |
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ESRS E1 |
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ESRS E1-5 Energy consumption and mix, paragraph 37 |
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ESRS E1 – Climate change: Energy consumption and mix |
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ESRS E1 |
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ESRS E1-5 Energy intensity associated with activities in high climate impact sectors, paragraphs 40 to 43 |
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ESRS E1 – Climate change: Energy consumption and mix |
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ESRS E1 |
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ESRS E1-6 Gross Scopes 1, 2, 3 and total GHG emissions, paragraph 44 |
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ESRS E1 – Climate change: Gross Scopes 1, 2, 3 and total GHG emissions |
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ESRS E1 |
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ESRS E1-6 Intensity of gross GHG emissions, paragraphs 53 to 55 |
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ESRS E1 – Climate change: Gross Scopes 1, 2, 3 and total GHG emissions |
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ESRS E1 |
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ESRS E1-7 GHG removals and carbon credits, paragraphs 56 |
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ESRS E1 – Climate change: Carbon credits |
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ESRS E1 |
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ESRS E1-9 Exposure of benchmark portfolio to climate-related physical risks, paragraph 66 |
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Not reported/phase-in |
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ESRS E1 |
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ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk, paragraph 66 (a) ESRS E1-9 Location of significant assets at material physical risk, paragraph 66 (c). |
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Not reported/phase-in |
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ESRS E1 |
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ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes, paragraph 67 (c). |
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Not reported/phase-in |
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ESRS E1 |
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ESRS E1-9 Degree of exposure of portfolio to climate-related opportunities, paragraph 69 |
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Not reported/phase-in |
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ESRS E2 |
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ESRS E2-4 Amount of each pollutant listed in Annex II of E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28 |
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ESRS E2 – Pollution: Metrics |
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ESRS E3 |
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ESRS E3-1 Water and marine resources, paragraph 9 |
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ESRS E3 – Water and marine resources: Strategy and governance* |
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ESRS E3 |
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ESRS E3-1 Special policy, paragraph 13 |
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Not material |
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ESRS E3 |
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ESRS E3-1 Sustainable oceans and seas, paragraph 14 |
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ESRS E3 – Water and marine resources: Strategy and governance |
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ESRS E3 |
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ESRS E3-4 Total water recycled and reused, paragraph 28 (c) |
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ESRS E3 – Water and marine resources: Metrics, Water and water intensity |
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ESRS E3 |
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ESRS E3-4 Total water consumption in own operations in m3 per net revenue, paragraph 29 |
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ESRS E3 – Water and marine resources: Metrics, Water and water intensity |
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ESRS E4 |
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ESRS E4-2 Sustainable land/agriculture practices or policies paragraph 24 (b) |
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Not material |
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ESRS E4 |
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ESRS E4-2 Sustainable oceans/seas practices or policies paragraph 24 ('c) |
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Not material |
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ESRS E4 |
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ESRS E4-2 Policies to address deforestation paragraph 24 (d) |
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Not material |
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ESRS E5 |
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ESRS E5-5 Non-recycled waste, paragraph 37 (d) |
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ESRS E5 – Resource use and circular economy: Metrics, Resource outflow |
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ESRS E5 |
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ESRS E5-5 Hazardous and radioactive waste, paragraph 39 |
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ESRS E5 – Resource use and circular economy: Metrics, Resource outflow |
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Section: Social Information |
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ESRS S1 |
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ESRS S1-1 Human rights policy commitments, paragraph 20 |
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General disclosures on social standards |
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ESRS S1 |
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ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8, paragraph 21 |
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General disclosures on social standards |
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ESRS S1 |
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ESRS S1-1 Processes and measures for preventing trafficking in human beings, paragraph 22 |
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General disclosures on social standards |
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ESRS S1 |
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ESRS S1-1 Workplace accident prevention policy or management system, paragraph 23 |
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Workplace accident prevention policies |
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ESRS S1 |
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ESRS S1-3 Grievance/complaints handling mechanism, paragraph 32 (c) |
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Management of our material impacts, risks and opportunities, ESRS G1 – Business conduct |
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ESRS S1 |
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ESRS S1-14 Number of fatalities and number and rate of work-related accidents, paragraph 88 (b) and (c) |
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ESRS S1 – Workplace accident prevention policies |
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ESRS S1 |
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ESRS S1-14 Number of days lost to injuries, accidents, fatalities or ill health, paragraph 88 (e) |
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Not reported/phase-in |
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ESRS S1 |
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ESRS S1-16 Unadjusted gender pay gap, paragraph 97 (a) |
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Remuneration |
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ESRS S1 |
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ESRS S1-16 Excessive compensation paid to members of management bodies, paragraph 97 (b) |
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Remuneration |
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ESRS S1 |
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ESRS S1-17 Incidents of discrimination, paragraph 103 (a) |
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Incidents, complaints and severe human rights impacts |
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ESRS S1 |
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ESRS S1-17 Non-respect of the UN Guiding Principles on Business and Human Rights and OECD Guidelines, paragraph 104 (a) |
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Incidents, complaints and severe human rights impacts |
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ESRS S2 |
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ESRS S2-1 Human rights policy commitments, paragraph 17 |
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General disclosures on social standards |
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ESRS S2 |
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ESRS S2-1 Policies in relation to value chain workers, paragraph 18 |
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ESRS S2 – Workers in the value chain: Strategy and governance |
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ESRS S2 |
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ESRS S2-1 Non-compliance with the UN Guiding Principles on Business and Human Rights and OECD Guidelines, paragraph 19 |
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ESRS S2 – Workers in the value chain: Effectiveness and findings of our assessments and audits |
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ESRS S2 |
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ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8, paragraph 19 |
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General disclosures on social standards |
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ESRS S2 |
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ESRS S2-4 Human rights issues and incidents connected to the upstream and downstream value chain, paragraph 36 |
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Conflict-free minerals |
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ESRS S3 |
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ESRS S3-1 Human rights policy commitments paragraph 16 |
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Not material |
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ESRS S3 |
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ESRS S3-1 non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17 |
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Not material |
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ESRS S3 |
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ESRS S3-4 Human rights issues and incidents paragraph 36 |
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Not material |
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ESRS S4 |
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ESRS S4-1 Policies related to consumers and end-users paragraph 16 |
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Not material |
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ESRS S4 |
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ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17 |
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Not material |
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ESRS S4 |
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ESRS S4-4 Human rights issues and incidents paragraph 35 |
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Not material |
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Section: Governance Information |
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ESRS G1 |
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ESRS G1-1 United Nations Convention against Corruption, paragraph 10 (b) |
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ESRS G1 – Business conduct: Strategy and governance, Actions* |
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ESRS G1 |
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ESRS G1-1 Protection of whistle-blowers, paragraph 10 (d) |
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ESRS G1 – Business conduct: Strategy and governance, Actions* |
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ESRS G1 |
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ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws, paragraph 24 (a) |
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Confirmed cases of bribery or corruption |
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ESRS G1 |
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ESRS G1-4 Standards of anti-corruption and anti-bribery, paragraph 24 (b) |
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Confirmed cases of bribery or corruption |
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