| Disclosure requirement and related data point | SFDR reference | Pillar 3 reference | Benchmark regulation reference | EU Climate Law reference | URD reference | |
|---|---|---|---|---|---|---|
|
GOV-1 Board’s gender diversity |
para. 21(d) | Indicator 13, Table 1 of Annex I | Annex II of Commission Delegated Regulation (EU) 2020/1816 | C. Report on corporate governance | ||
|
GOV-1 Percentage of board members who are independent |
para. 21(e) | Annex II of Commission Delegated Regulation (EU) 2020/1816 | C. Report on corporate governance | |||
|
GOV-4 Statement on due diligence |
para. 30 | Indicator 10, Table 3 of Annex I | Sustainability report, para. 1.3.1 | |||
|
SBM-1 Involvement in activities related to fossil fuel activities |
para. 40(d) i | Indicator 4, Table 1 of Annex I | Article 449a of Regulation (EU) 575/2013 Table 1 and Table 2 of Commission Implementing Regulation (EU) 2022/2453 | Annex II of Commission Delegated Regulation (EU) 2020/1816 | Sustainability report, para. 2.1.1 | |
|
ESRS E1-4 GHG emission reduction targets |
para. 34 | Indicator 4, Table 2 of Annex I | Article 449a of Regulation (EU) 575/2013 Template 3 of Commission Implementing Regulation (EU) 2022/2453 | Article 6 of Commission Delegated Regulation (EU) 2020/1818 | Sustainability report, para. 2.2.2 | |
|
ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) |
para. 38 | Indicator 5, Table 1 of Annex I Indicator 5, Table 2 of Annex I | Sustainability report, para. 2.2.3 | |||
|
ESRS E1-5 Energy consumption and mix |
para. 37 | Indicator 5, Table 1 of Annex I | Sustainability report, para. 2.2.3 | |||
|
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors |
paras. 40 to 43 | Indicator 6, Table 1 of Annex I | Sustainability report, para. 2.2.3 | |||
|
ESRS E1-6 Gross Scope 1, 2, 3 and total GHG emissions |
para. 44 | Indicators 1 and 2, Table 1 of Annex I | Article 449a of Regulation (EU) 575/2013 Template 1 of Commission Implementing Regulation (EU) 2022/2453 | Article 5(1), Article 6 and Article 8(1) of Commission Delegated Regulation (EU) 2020/1818 | Sustainability report, para. 2.2.3 | |
|
ESRS E1-6 Gross GHG emissions intensity |
paras. 53 to 55 | Article 449a of Regulation (EU) 575/2013 Template 3 of Commission Implementing Regulation (EU) 2022/2453 | Sustainability report, para. 2.2.3 | |||
|
ESRS E1-7 GHG removals and carbon credits |
para. 56 | Article 2(1) of Commission Delegated Regulation (EU) 2021/1119 | Sustainability report, para. 2.2.3 | |||
|
ESRS E3-4 Total water recycled and reused |
para. 28(c) | Indicator 6.2, Table 2 of Annex I | Sustainability report, para. 2.5.3 | |||
|
ESRS S1-1 Human rights policy commitments |
para. 20 | Indicator 9, Table 3 of Annex I Indicator 11, Table 1 of Annex I | Sustainability report, para. 3.1.2 | |||
|
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
para. 21 | Annex II of Commission Delegated Regulation (EU) 2020/1816 | Sustainability report, para. 3.1.3 | |||
|
ESRS S1-1 Workplace accident prevention policy or management system |
para. 23 | Indicator 1, Table 3 of Annex I | Sustainability report, para. 3.1.3.2 | |||
|
ESRS S1-3 Grievance/complaint handling mechanisms |
para. 32(c) | Indicator 5, Table 3 of Annex I | Sustainability report, paras. 3.1.4 and 4.2 | |||
|
ESRS S1-14 Number of fatalities and number and rate of work-related accidents |
paras. 88(b) and 88(c) | Indicator 2, Table 3 of Annex I | Annex II of Commission Delegated Regulation (EU) 2020/1816 | Sustainability report, para. 3.1.3.2 | ||
|
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness |
para. 88(e) | Indicator 3, Table 3 of Annex I | Sustainability report, para. 3.1.3.2 | |||
|
ESRS S1-16 Unadjusted gender pay gap |
para. 97(a) | Indicator 12, Table 1 of Annex I | Annex II of Commission Delegated Regulation (EU) 2020/1816 | Sustainability report, para. 3.1.3.1 | ||
|
ESRS S1-16 Excessive CEO pay ratio |
para. 97(b) | Indicator 8, Table 3 of Annex I | Sustainability report, para. 3.1.3.1 | |||
|
ESRS S1-17 Incidents of discrimination |
para. 103(a) | Indicator 7, Table 3 of Annex I | Sustainability report, para. 3.1.3.3 | |||
|
ESRS S1-17 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines |
para. 104(a) | Indicator 10, Table 1 of Annex 1 Indicator 14, Table 3 of Annex I | Annex II of Commission Delegated Regulation (EU) 2020/1816 and Article 12(1) of Commission Delegated Regulation (EU) 2020/1818 | Sustainability report, para. 3.1.4 | ||
|
ESRS 2 SBM3 – S2 Significant risk of child labour or forced labour in the value chain |
para. 11(b) | Indicators 12 and 13, Table 3 of Annex I | Sustainability report, para. 3.2.2 | |||
|
ESRS S2-1 Human rights policy commitments |
para. 17 | Indicator 9, Table 3 of Annex I Indicator 11, Table 1 of Annex I | Sustainability report, para. 3.2.2 | |||
|
ESRS S2-1 Policies related to value chain workers |
para. 18 | Indicators 11 and 4, Table 3 of Annex I | Sustainability report, para. 3.2.2 | |||
|
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines |
para. 19 | Indicator 10, Table 1 of Annex I | Annex II of Commission Delegated Regulation (EU) 2020/1816 Article 12(1) of Commission Delegated Regulation (EU) 2020/1818 | Sustainability report, para. 3.2.2 | ||
|
ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
para. 19 | Annex II of Commission Delegated Regulation (EU) 2020/1816 | Sustainability report, para. 3.2.2 | |||
|
ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain |
para. 36 | Indicator 14, Table 3 of Annex I | Sustainability report, para. 3.2.2 | |||
|
ESRS S3-1 Human rights policy commitments |
para. 16 | Indicator 9, Table 3 of Annex I Indicator 11, Table 1 of Annex I | Sustainability report, para. 3.3.2.2 | |||
|
ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD Guidelines |
para. 17 | Indicator 10, Table 1 of Annex I | Annex II of Commission Delegated Regulation (EU) 2020/1816 Article 12(1) of Commission Delegated Regulation (EU) 2020/1818 | Sustainability report, para. 3.3.2.2 | ||
|
ESRS S3-4 Human rights issues and incidents |
para. 36 | Indicator 14, Table 3 of Annex I | Sustainability report, para. 3.3.2.2 | |||
|
ESRS G1-1 United Nations Convention against Corruption |
para. 10(b) | Indicator 15, Table 3 of Annex I | Sustainability report, sect. 4 | |||
|
ESRS G1-1 Protection of whistleblowers |
para. 10(d) | Indicator 6, Table 3 of Annex I | Sustainability report, para. 4.2.3 | |||
|
ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws |
para. 24(a) | Indicator 17, Table 3 of Annex I | Annex II of Commission Delegated Regulation (EU) 2020/1816 | Sustainability report, para. 4.3.3 | ||
|
ESRS G1-4 Standards of anti-corruption and anti-bribery |
para. 24(b) | Indicator 16, Table 3 of Annex I | Sustainability report, para. 4.3 | |||
