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