Index: List of Disclosure Requirements
ESRS Standard |
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Disclosure requirement |
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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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BP-1 |
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Scope of consolidation and value chain |
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ESRS 2 |
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BP-2 |
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Time horizons and estimates |
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ESRS 2 |
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GOV-1 |
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Composition of the Executive and Supervisory Boards |
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ESRS 2 |
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GOV-2 |
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Information provided to, and sustainability matters addressed by, the Execxutive and Supervisory Boards |
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ESRS 2 |
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GOV-3 |
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Integration in incentive schemes |
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ESRS 2 |
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GOV-4 |
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Due diligence statement |
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ESRS 2 |
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GOV-5 |
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Risk management and internal controls |
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ESRS 2 |
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SBM-1 |
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Strategy, business model and value chain |
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ESRS 2 |
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SBM-2 |
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Interests and views of stakeholders |
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ESRS 2 |
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SBM-3 |
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The WACKER Group’s material sustainability topics |
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ESRS 2 |
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IRO-1 |
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Process and assessment of materiality |
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ESRS 2 |
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IRO-2 |
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Statement of our material impacts, risks and opportunities |
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Section: Environmental Information |
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ESRS E1 |
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GOV-3 |
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Integration in incentive schemes |
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ESRS E1 |
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SBM-3 |
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ESRS E1 – Climate change: Material impacts, risks and opportunities |
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ESRS E1 |
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IRO-1 |
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ESRS E1 – Climate change: Material impacts, risks and opportunities |
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ESRS E1 |
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E1-1 |
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Transition plan for climate change mitigation |
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ESRS E1 |
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E1-2 |
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Strategy and governance |
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ESRS E1 |
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E1-3 |
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Actions |
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ESRS E1 |
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E1-4 |
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Targets |
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ESRS E1 |
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E1-5 |
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Energy consumption and mix |
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ESRS E1 |
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E1-6 |
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Gross Scopes 1, 2, 3 and total GHG emissions |
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ESRS E1 |
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E1-7 |
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Carbon credits |
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ESRS E1 |
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E1-8 |
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Internal carbon pricing |
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ESRS E1 |
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E1-9 |
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Not reported / phase-in |
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ESRS E2 |
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IRO-1 |
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ESRS E2 – Pollution: Material impacts, risks and opportunities |
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ESRS E2 |
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E2-1 |
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Strategy and governance |
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ESRS E2 |
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E2-2 |
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Actions |
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ESRS E2 |
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E2-3 |
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Targets |
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ESRS E2 |
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E2-4 |
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Air and water pollution |
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ESRS E2 |
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E2-5 |
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Substances of concern and substances of very high concern |
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ESRS E2 |
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E2-6 |
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Not reported / phase-in |
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ESRS E3 |
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IRO-1 |
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ESRS E3 – Water and marine resources: Material impacts, risks and opportunities |
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ESRS E3 |
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E3-1 |
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Strategy and governance |
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ESRS E3 |
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E3-2 |
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Actions |
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ESRS E3 |
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E3-3 |
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Targets |
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ESRS E3 |
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E3-4 |
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Water and water intensity |
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ESRS E3 |
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E3-5 |
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Not material |
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ESRS E4 |
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– |
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Standard not material as regards WACKER |
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ESRS E5 |
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IRO-1 |
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ESRS E5 – Resource use and circular economy: Material impacts, risks and opportunities |
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ESRS E5 |
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E5-1 |
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Strategy and governance |
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ESRS E5 |
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E5-2 |
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Actions |
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ESRS E5 |
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E5-3 |
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Not a Group target |
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ESRS E5 |
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E5-4 |
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Resource inflows |
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ESRS E5 |
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E5-5 |
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Resource outflows |
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ESRS E5 |
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E5-6 |
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Not reported / phase-in |
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Section: Social Information |
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ESRS S1 |
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SBM-2 |
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Organization and Responsibilities |
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ESRS S1 |
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SBM-3 |
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Organization and responsibilities, Management of our material impacts, risks and opportunities |
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ESRS S1 |
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S1-1 |
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Policies, Policies relating to the identified impacts, risks and opportunities |
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ESRS S1 |
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S1-2 |
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Processes for engaging with our own workforce and workers’ representatives about impacts |
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ESRS S1 |
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S1-3 |
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Management of our material impacts, risks and opportunities |
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ESRS S1 |
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S1-4 |
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Actions relating to the identified impacts, risks and opportunities |
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ESRS S1 |
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S1-5 |
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Targets relating to the identified impacts, risks and opportunities |
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ESRS S1 |
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S1-6 |
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Employment structure |
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ESRS S1 |
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S1-7 |
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Employment structure |
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ESRS S1 |
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S1-8 |
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Collective bargaining coverage and social dialogue |
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ESRS S1 |
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S1-9 |
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Diversity metrics |
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ESRS S1 |
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S1-10 |
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Adequate wages |
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ESRS S1 |
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S1-11 |
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Social protection |
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ESRS S1 |
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S1-12 |
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Not material |
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ESRS S1 |
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S1-13 |
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Training and skills development metrics |
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ESRS S1 |
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S1-14 |
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Health and safety metrics |
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ESRS S1 |
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S1-15 |
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Not reported/phase-in |
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ESRS S1 |
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S1-16 |
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Remuneration |
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ESRS S1 |
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S1-17 |
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Incidents, complaints and severe human rights impacts |
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ESRS S2 |
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SBM-2 |
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Organization and responsibilities, Value chain workers impacted |
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ESRS S2 |
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SBM-3 |
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Organization and responsibilities, Upstream value chain – Material impacts, risks and opportunities, Downstream value chain – Material impacts, risks and opportunities |
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ESRS S2 |
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S2-1 |
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Strategy and governance |
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ESRS S2 |
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S2-2 |
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Process for engaging with value chain workers |
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ESRS S2 |
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S2-3 |
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Actions – direct suppliers, actions – indirect suppliers |
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ESRS S2 |
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S2-4 |
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Actions – direct suppliers, actions – indirect suppliers |
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ESRS S2 |
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S2-5 |
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Not a Group target |
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ESRS S3 |
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– |
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Standard not material as regards WACKER |
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ESRS S4 |
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– |
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Standard not material as regards WACKER |
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Section: Governance Information |
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ESRS G1 |
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GOV-1 |
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Governance |
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ESRS G1 |
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IRO-1 |
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Material impacts, risks and opportunities |
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ESRS G1 |
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G1-1 |
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Strategy and governance |
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ESRS G1 |
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G1-2 |
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Management of relationships with suppliers |
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ESRS G1 |
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G1-3 |
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Preventing and detecting bribery and corruption |
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ESRS G1 |
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G1-4 |
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Confirmed cases of bribery or corruption |
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ESRS G1 |
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G1-5 |
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Political influence and lobbying activities |
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ESRS G1 |
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G1-6 |
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Not material |
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