2025 Universal Registration Document

List of data points in cross-cutting and topical standards that derive from other EU legislation (ESRS 2 - Appendix B)

List of data points in cross-cutting and topical standards that derive from other EU legislation (ESRS 2 – Appendix B)

List of data points in cross-cutting and topical standards that derive from other EU legislation (ESRS 2 – Appendix B)
Disclosure requirement and related datapoint   SFDR reference Pillar 3 reference Benchmark regulation reference EU Climate Law reference URD reference
GOV-1 Board’s gender diversity

GOV-1 Board’s gender diversity

 

para. 21(d)

GOV-1 Board’s gender diversity

SFDR reference

Indicator 13, Table 1 of Annex I

GOV-1 Board’s gender diversity

Pillar 3 reference

 

GOV-1 Board’s gender diversity

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816

GOV-1 Board’s gender diversity

EU Climate Law reference

 

GOV-1 Board’s gender diversity

URD reference

C. Report on corporate governance

GOV-1 Percentage of board members who are independent

GOV-1 Percentage of board members who are independent

 

para. 21(e)

GOV-1 Percentage of board members who are independent

SFDR reference

 

GOV-1 Percentage of board members who are independent

Pillar 3 reference

 

GOV-1 Percentage of board members who are independent

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816

GOV-1 Percentage of board members who are independent

EU Climate Law reference

 

GOV-1 Percentage of board members who are independent

URD reference

C. Report on corporate governance

GOV-4 Statement on due diligence

GOV-4 Statement on due diligence

 

para. 30

GOV-4 Statement on due diligence

SFDR reference

Indicator 10, Table 3 of Annex I

GOV-4 Statement on due diligence

Pillar 3 reference

 

GOV-4 Statement on due diligence

Benchmark regulation reference

 

GOV-4 Statement on due diligence

EU Climate Law reference

 

GOV-4 Statement on due diligence

URD reference

Sustainability report, 1.3.1

SBM-1 Involvement in activities related to fossil fuel activities

SBM-1 Involvement in activities related to fossil fuel activities

 

para. 40(d) i

SBM-1 Involvement in activities related to fossil fuel activities

SFDR reference

Indicator 4, Table 1 of Annex I

SBM-1 Involvement in activities related to fossil fuel activities

Pillar 3 reference

Article 449a of Regulation (EU) 575/2013 Table 1 and Table 2 of Commission Implementing Regulation (EU) 2022/2453

SBM-1 Involvement in activities related to fossil fuel activities

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816

SBM-1 Involvement in activities related to fossil fuel activities

EU Climate Law reference

 

SBM-1 Involvement in activities related to fossil fuel activities

URD reference

Sustainability report, 2.1.1

ESRS E1-4 GHG emission reduction targets

ESRS E1-4 GHG emission reduction targets

 

para. 34

ESRS E1-4 GHG emission reduction targets

SFDR reference

Indicator 4, Table 2 of Annex I

ESRS E1-4 GHG emission reduction targets

Pillar 3 reference

Article 449a of Regulation (EU) 575/2013 Template 3 of Commission Implementing Regulation (EU) 2022/2453

ESRS E1-4 GHG emission reduction targets

Benchmark regulation reference

Article 6 of Commission Delegated Regulation (EU) 2020/1818

ESRS E1-4 GHG emission reduction targets

EU Climate Law reference

 

ESRS E1-4 GHG emission reduction targets

URD reference

Sustainability report, 2.2.2

ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

 

para. 38

ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

SFDR reference

Indicator 5, Table 1 of Annex I Indicator 5, Table 2 of Annex I

ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

Pillar 3 reference

 

ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

Benchmark regulation reference

 

ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

EU Climate Law reference

 

ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

URD reference

Sustainability report, 2.2.3

ESRS E1-5 Energy consumption and mix

ESRS E1-5 Energy consumption and mix

 

para. 37

ESRS E1-5 Energy consumption and mix

SFDR reference

Indicator 5, Table 1 of Annex I

ESRS E1-5 Energy consumption and mix

Pillar 3 reference

 

ESRS E1-5 Energy consumption and mix

Benchmark regulation reference

 

ESRS E1-5 Energy consumption and mix

EU Climate Law reference

 

ESRS E1-5 Energy consumption and mix

URD reference

Sustainability report, 2.2.3

ESRS E1-5 Energy intensity associated with activities in high climate impact sectors

ESRS E1-5 Energy intensity associated with activities in high climate impact sectors

 

paras. 40 to 43

ESRS E1-5 Energy intensity associated with activities in high climate impact sectors

SFDR reference

Indicator 6, Table 1 of Annex I

ESRS E1-5 Energy intensity associated with activities in high climate impact sectors

Pillar 3 reference

 

ESRS E1-5 Energy intensity associated with activities in high climate impact sectors

Benchmark regulation reference

 

ESRS E1-5 Energy intensity associated with activities in high climate impact sectors

EU Climate Law reference

 

ESRS E1-5 Energy intensity associated with activities in high climate impact sectors

URD reference

Sustainability report, 2.2.3

ESRS E1-6 Gross Scope 1, 2, 3 and total GHG emissions

ESRS E1-6 Gross Scope 1, 2, 3 and total GHG emissions

 

para. 44

ESRS E1-6 Gross Scope 1, 2, 3 and total GHG emissions

SFDR reference

Indicators 1 and 2, Table 1 of Annex I

ESRS E1-6 Gross Scope 1, 2, 3 and total GHG emissions

Pillar 3 reference

Article 449a of Regulation (EU) 575/2013 Template 1 of Commission Implementing Regulation (EU) 2022/2453

ESRS E1-6 Gross Scope 1, 2, 3 and total GHG emissions

Benchmark regulation reference

Article 5(1), Article 6 and Article 8(1) of Commission Delegated Regulation (EU) 2020/1818

ESRS E1-6 Gross Scope 1, 2, 3 and total GHG emissions

EU Climate Law reference

 

ESRS E1-6 Gross Scope 1, 2, 3 and total GHG emissions

URD reference

Sustainability report, 2.2.3

ESRS E1-6 Gross GHG emissions intensity

ESRS E1-6 Gross GHG emissions intensity

 

paras. 53 to 55

ESRS E1-6 Gross GHG emissions intensity

SFDR reference

 

ESRS E1-6 Gross GHG emissions intensity

Pillar 3 reference

Article 449a of Regulation (EU) 575/2013 Template 3 of Commission Implementing Regulation (EU) 2022/2453

ESRS E1-6 Gross GHG emissions intensity

Benchmark regulation reference

 

ESRS E1-6 Gross GHG emissions intensity

EU Climate Law reference

 

ESRS E1-6 Gross GHG emissions intensity

URD reference

Sustainability report, 2.2.3

ESRS E1-7 GHG removals and carbon credits

ESRS E1-7 GHG removals and carbon credits

 

para. 56

ESRS E1-7 GHG removals and carbon credits

SFDR reference

 

ESRS E1-7 GHG removals and carbon credits

Pillar 3 reference

 

ESRS E1-7 GHG removals and carbon credits

Benchmark regulation reference

 

ESRS E1-7 GHG removals and carbon credits

EU Climate Law reference

Article 2(1) of Commission Delegated Regulation (EU) 2021/1119

ESRS E1-7 GHG removals and carbon credits

URD reference

Sustainability report, 2.2.2

ESRS E3-4 Total water recycled and reused

ESRS E3-4 Total water recycled and reused

 

para. 28(c)

ESRS E3-4 Total water recycled and reused

SFDR reference

Indicator 6.2, Table 2 of Annex I

ESRS E3-4 Total water recycled and reused

Pillar 3 reference

 

ESRS E3-4 Total water recycled and reused

Benchmark regulation reference

 

ESRS E3-4 Total water recycled and reused

EU Climate Law reference

 

ESRS E3-4 Total water recycled and reused

URD reference

Sustainability report, 2.5.3

ESRS S1-1 Human rights policy commitments

ESRS S1-1 Human rights policy commitments

 

para. 20

ESRS S1-1 Human rights policy commitments

SFDR reference

Indicator 9, Table 3 of Annex I Indicator 11, Table 1 of Annex I

ESRS S1-1 Human rights policy commitments

Pillar 3 reference

 

ESRS S1-1 Human rights policy commitments

Benchmark regulation reference

 

ESRS S1-1 Human rights policy commitments

EU Climate Law reference

 

ESRS S1-1 Human rights policy commitments

URD reference

Sustainability report, 3.1.2

ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8

ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8

 

para. 21

ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8

SFDR reference

 

ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8

Pillar 3 reference

 

ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816

ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8

EU Climate Law reference

 

ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8

URD reference

Sustainability report, 3.1.3

ESRS S1-1 Workplace accident prevention policy or management system

ESRS S1-1 Workplace accident prevention policy or management system

 

para. 23

ESRS S1-1 Workplace accident prevention policy or management system

SFDR reference

Indicator 1, Table 3 of Annex I

ESRS S1-1 Workplace accident prevention policy or management system

Pillar 3 reference

 

ESRS S1-1 Workplace accident prevention policy or management system

Benchmark regulation reference

 

ESRS S1-1 Workplace accident prevention policy or management system

EU Climate Law reference

 

ESRS S1-1 Workplace accident prevention policy or management system

URD reference

Sustainability report, 3.1.3.2

ESRS S1-3 Grievance/complaint handling mechanisms

ESRS S1-3 Grievance/complaint handling mechanisms

 

para. 32(c)

ESRS S1-3 Grievance/complaint handling mechanisms

SFDR reference

Indicator 5, Table 3 of Annex I

ESRS S1-3 Grievance/complaint handling mechanisms

Pillar 3 reference

 

ESRS S1-3 Grievance/complaint handling mechanisms

Benchmark regulation reference

 

ESRS S1-3 Grievance/complaint handling mechanisms

EU Climate Law reference

 

ESRS S1-3 Grievance/complaint handling mechanisms

URD reference

Sustainability report, 3.1.4 and 4.5

ESRS S1-14 Number of fatalities and number and rate of work-related accidents

ESRS S1-14 Number of fatalities and number and rate of work-related accidents

 

paras. 88(b) and 88(c)

ESRS S1-14 Number of fatalities and number and rate of work-related accidents

SFDR reference

Indicator 2, Table 3 of Annex I

ESRS S1-14 Number of fatalities and number and rate of work-related accidents

Pillar 3 reference

 

ESRS S1-14 Number of fatalities and number and rate of work-related accidents

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816

ESRS S1-14 Number of fatalities and number and rate of work-related accidents

EU Climate Law reference

 

ESRS S1-14 Number of fatalities and number and rate of work-related accidents

URD reference

Sustainability report, 3.1.3.2

ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness

ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness

 

para. 88(e)

ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness

SFDR reference

Indicator 3, Table 3 of Annex I

ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness

Pillar 3 reference

 

ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness

Benchmark regulation reference

 

ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness

EU Climate Law reference

 

ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness

URD reference

Sustainability report, 3.1.3.2

ESRS S1-16 Unadjusted gender pay gap

ESRS S1-16 Unadjusted gender pay gap

 

para. 97(a)

ESRS S1-16 Unadjusted gender pay gap

SFDR reference

Indicator 12, Table 1 of Annex I

ESRS S1-16 Unadjusted gender pay gap

Pillar 3 reference

 

ESRS S1-16 Unadjusted gender pay gap

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816

ESRS S1-16 Unadjusted gender pay gap

EU Climate Law reference

 

ESRS S1-16 Unadjusted gender pay gap

URD reference

Sustainability report, 3.1.3.1

ESRS S1-16 Excessive CEO pay ratio

ESRS S1-16 Excessive CEO pay ratio

 

para. 97(b)

ESRS S1-16 Excessive CEO pay ratio

SFDR reference

Indicator 8, Table 3 of Annex I

ESRS S1-16 Excessive CEO pay ratio

Pillar 3 reference

 

ESRS S1-16 Excessive CEO pay ratio

Benchmark regulation reference

 

ESRS S1-16 Excessive CEO pay ratio

EU Climate Law reference

 

ESRS S1-16 Excessive CEO pay ratio

URD reference

Sustainability report, 3.1.3.1

ESRS S1-17 Incidents of discrimination

ESRS S1-17 Incidents of discrimination

 

para. 103(a)

ESRS S1-17 Incidents of discrimination

SFDR reference

Indicator 7, Table 3 of Annex I

ESRS S1-17 Incidents of discrimination

Pillar 3 reference

 

ESRS S1-17 Incidents of discrimination

Benchmark regulation reference

 

ESRS S1-17 Incidents of discrimination

EU Climate Law reference

 

ESRS S1-17 Incidents of discrimination

URD reference

Sustainability report, 3.1.3.3

ESRS S1-17 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

ESRS S1-17 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

 

para. 104(a)

ESRS S1-17 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

SFDR reference

Indicator 10, Table 1 of Annex 1 Indicator 14, Table 3 of Annex I

ESRS S1-17 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

Pillar 3 reference

 

ESRS S1-17 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816 Article 12(1) of Commission Delegated Regulation (EU) 2020/1818

ESRS S1-17 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

EU Climate Law reference

 

ESRS S1-17 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

URD reference

Sustainability report, 3.1.4

ESRS 2 SBM-3 (S2) Significant risk of child labour or forced labour in the value chain

ESRS 2 SBM-3 (S2) Significant risk of child labour or forced labour in the value chain

 

para. 11(b)

ESRS 2 SBM-3 (S2) Significant risk of child labour or forced labour in the value chain

SFDR reference

Indicators 12 and 13, Table 3 of Annex I

ESRS 2 SBM-3 (S2) Significant risk of child labour or forced labour in the value chain

Pillar 3 reference

 

ESRS 2 SBM-3 (S2) Significant risk of child labour or forced labour in the value chain

Benchmark regulation reference

 

ESRS 2 SBM-3 (S2) Significant risk of child labour or forced labour in the value chain

EU Climate Law reference

 

ESRS 2 SBM-3 (S2) Significant risk of child labour or forced labour in the value chain

URD reference

Sustainability report, 3.2.2

ESRS S2-1 Human rights policy commitments

ESRS S2-1 Human rights policy commitments

 

para. 17

ESRS S2-1 Human rights policy commitments

SFDR reference

Indicator 9, Table 3 of Annex I Indicator 11, Table 1 of Annex I

ESRS S2-1 Human rights policy commitments

Pillar 3 reference

 

ESRS S2-1 Human rights policy commitments

Benchmark regulation reference

 

ESRS S2-1 Human rights policy commitments

EU Climate Law reference

 

ESRS S2-1 Human rights policy commitments

URD reference

Sustainability report, 3.2.2

ESRS S2-1 Policies related to value chain workers

ESRS S2-1 Policies related to value chain workers

 

para. 18

ESRS S2-1 Policies related to value chain workers

SFDR reference

Indicators 11 and 4, Table 3 of Annex I

ESRS S2-1 Policies related to value chain workers

Pillar 3 reference

 

ESRS S2-1 Policies related to value chain workers

Benchmark regulation reference

 

ESRS S2-1 Policies related to value chain workers

EU Climate Law reference

 

ESRS S2-1 Policies related to value chain workers

URD reference

Sustainability report, 3.2.2

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

 

para. 19

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

SFDR reference

Indicator 10, Table 1 of Annex I

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

Pillar 3 reference

 

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816 Article 12(1) of Commission Delegated Regulation (EU) 2020/1818

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

EU Climate Law reference

 

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights or OECD Guidelines

URD reference

Sustainability report, 3.2.2

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, para. 19

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, para. 19

 

 

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, para. 19

SFDR reference

 

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, para. 19

Pillar 3 reference

 

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, para. 19

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, para. 19

EU Climate Law reference

 

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, para. 19

URD reference

Sustainability report, 3.2.2

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain

 

para. 36

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain

SFDR reference

Indicator 14, Table 3 of Annex I

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain

Pillar 3 reference

 

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain

Benchmark regulation reference

 

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain

EU Climate Law reference

 

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain

URD reference

Sustainability report, 3.2.2

ESRS S3-1 Human rights policy commitments

ESRS S3-1 Human rights policy commitments

 

para. 16

ESRS S3-1 Human rights policy commitments

SFDR reference

Indicator 9, Table 3 of Annex I Indicator 11, Table 1 of Annex I

ESRS S3-1 Human rights policy commitments

Pillar 3 reference

 

ESRS S3-1 Human rights policy commitments

Benchmark regulation reference

 

ESRS S3-1 Human rights policy commitments

EU Climate Law reference

 

ESRS S3-1 Human rights policy commitments

URD reference

Sustainability report, 3.3.2.2

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD Guidelines

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights,

ILO principles

or OECD Guidelines

 

para. 17

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights,

ILO principles

or OECD Guidelines

SFDR reference

Indicator 10, Table 1 of Annex I

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights,

ILO principles

or OECD Guidelines

Pillar 3 reference

 

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights,

ILO principles

or OECD Guidelines

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816 Article 12(1) of Commission Delegated Regulation (EU) 2020/1818

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights,

ILO principles

or OECD Guidelines

EU Climate Law reference

 

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights,

ILO principles

or OECD Guidelines

URD reference

Sustainability report, 3.3.2.2

ESRS S3-4 Human rights issues and incidents

ESRS S3-4 Human rights issues and incidents

 

para. 36

ESRS S3-4 Human rights issues and incidents

SFDR reference

Indicator 14, Table 3 of Annex I

ESRS S3-4 Human rights issues and incidents

Pillar 3 reference

 

ESRS S3-4 Human rights issues and incidents

Benchmark regulation reference

 

ESRS S3-4 Human rights issues and incidents

EU Climate Law reference

 

ESRS S3-4 Human rights issues and incidents

URD reference

Sustainability report, 3.3.2.2

ESRS G1-1 United Nations Convention against Corruption

ESRS G1-1 United Nations Convention against Corruption

 

para. 10(b)

ESRS G1-1 United Nations Convention against Corruption

SFDR reference

Indicator 15, Table 3 of Annex I

ESRS G1-1 United Nations Convention against Corruption

Pillar 3 reference

 

ESRS G1-1 United Nations Convention against Corruption

Benchmark regulation reference

 

ESRS G1-1 United Nations Convention against Corruption

EU Climate Law reference

 

ESRS G1-1 United Nations Convention against Corruption

URD reference

Sustainability report, 4

ESRS G1-1 Protection of whistleblowers

ESRS G1-1 Protection of whistleblowers

 

para. 10(d)

ESRS G1-1 Protection of whistleblowers

SFDR reference

Indicator 6, Table 3 of Annex I

ESRS G1-1 Protection of whistleblowers

Pillar 3 reference

 

ESRS G1-1 Protection of whistleblowers

Benchmark regulation reference

 

ESRS G1-1 Protection of whistleblowers

EU Climate Law reference

 

ESRS G1-1 Protection of whistleblowers

URD reference

Sustainability report, 4.2.3

ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws

ESRS G1-4 Fines for violation of

anti-corruption

and

anti-bribery

laws

 

para. 24(a)

ESRS G1-4 Fines for violation of

anti-corruption

and

anti-bribery

laws

SFDR reference

Indicator 17, Table 3 of Annex I

ESRS G1-4 Fines for violation of

anti-corruption

and

anti-bribery

laws

Pillar 3 reference

 

ESRS G1-4 Fines for violation of

anti-corruption

and

anti-bribery

laws

Benchmark regulation reference

Annex II of Commission Delegated Regulation (EU) 2020/1816

ESRS G1-4 Fines for violation of

anti-corruption

and

anti-bribery

laws

EU Climate Law reference

 

ESRS G1-4 Fines for violation of

anti-corruption

and

anti-bribery

laws

URD reference

Sustainability report, 4.3.3

ESRS G1-4 Standards of anti-corruption and anti-bribery

ESRS G1-4 Standards of anti-corruption and

anti-bribery

 

para. 24(b)

ESRS G1-4 Standards of anti-corruption and

anti-bribery

SFDR reference

Indicator 16, Table 3 of Annex I

ESRS G1-4 Standards of anti-corruption and

anti-bribery

Pillar 3 reference

 

ESRS G1-4 Standards of anti-corruption and

anti-bribery

Benchmark regulation reference

 

ESRS G1-4 Standards of anti-corruption and

anti-bribery

EU Climate Law reference

 

ESRS G1-4 Standards of anti-corruption and

anti-bribery

URD reference

Sustainability report, 4.3