The table below contains all data points that derive from other EU legislation as listed in ESRS 2 appendix B. It indicates where the data points can be found in our report and which of these data points are assessed as “not material”.
Disclosure Requirement |
|
Data point |
|
Topic of Disclosure Requirement |
|
SFDR Reference |
|
Pillar 3 Reference |
|
Bench-mark Regula-tion reference |
|
EU Climate Law reference |
|
Materiality |
|
Reference |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
ESRS 2 GOV-1 |
|
21d |
|
Board’s gender diversity |
|
x |
|
|
|
x |
|
|
|
material |
|
|
ESRS 2 GOV-1 |
|
21e |
|
Percentage of board members who are independent |
|
|
|
|
|
x |
|
|
|
material |
|
|
ESRS 2 GOV-4 |
|
30 |
|
Statement on due diligence |
|
x |
|
|
|
|
|
|
|
material |
|
|
ESRS 2 SBM-1 |
|
40d-i |
|
Involvement in activities related to fossil fuel activities |
|
x |
|
x |
|
x |
|
|
|
not material |
|
|
ESRS 2 SBM-1 |
|
40d-ii |
|
Involvement in activities related to chemical production |
|
x |
|
|
|
x |
|
|
|
not material |
|
|
ESRS 2 SBM-1 |
|
|
Involvement in activities related to controversial weapons |
|
x |
|
|
|
x |
|
|
|
not material |
|
|
|
ESRS 2 SBM-1 |
|
|
Involvement in activities related to cultivation and production of tobacco |
|
|
|
|
|
x |
|
|
|
not material |
|
|
|
E1-1 |
|
14 |
|
Transition plan to reach climate neutrality by 2050 |
|
|
|
|
|
|
|
x |
|
material |
|
|
E1-1 |
|
16g |
|
Undertakings excluded from Paris-aligned Benchmarks |
|
|
|
x |
|
x |
|
|
|
material |
|
|
E1-4 |
|
34 |
|
GHG emission reduction targets |
|
x |
|
x |
|
x |
|
|
|
material |
|
|
E1-5 |
|
38 |
|
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) |
|
x |
|
|
|
|
|
|
|
material |
|
|
E1-5 |
|
37 |
|
Energy consumption and mix |
|
x |
|
|
|
|
|
|
|
material |
|
|
ESRS E1-5 |
|
40-43 |
|
Energy intensity associated with activities in high climate impact sectors |
|
x |
|
|
|
|
|
|
|
material |
|
|
E1-6 |
|
44 |
|
Gross Scope 1, 2, 3 and Total GHG emissions |
|
x |
|
x |
|
x |
|
|
|
material |
|
|
E1-6 |
|
53-55 |
|
Gross GHG emissions intensity |
|
x |
|
x |
|
x |
|
|
|
material |
|
|
E1-7 |
|
56 |
|
GHG removals and carbon credits |
|
|
|
|
|
|
|
x |
|
material |
|
|
E1-9 |
|
66 |
|
Exposure of the benchmark portfolio to climate-related physical risks |
|
|
|
|
|
x |
|
|
|
not reported (phase-in option) |
|
|
E1-9 |
|
66a 66c |
|
Disaggregation of monetary amounts by acute and chronic physical risk/ Location of significant assets at material physical risk |
|
|
|
x |
|
|
|
|
|
not reported (phase-in option) |
|
|
E1-9 |
|
67c |
|
Breakdown of the carrying value of its real estate assets by energy-efficiency classes |
|
|
|
x |
|
|
|
|
|
not reported (phase-in option) |
|
|
E1-9 |
|
69 |
|
Degree of exposure of the portfolio to climate- related opportunities |
|
|
|
|
|
x |
|
|
|
not reported (phase-in option) |
|
|
E2-4 |
|
28 |
|
Amount of each pollutant listed in Annex II of the E- PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil |
|
x |
|
|
|
|
|
|
|
material |
|
|
E3-1 |
|
9 |
|
Water and marine resources |
|
x |
|
|
|
|
|
|
|
material |
|
|
E3-1 |
|
13 |
|
Dedicated policy |
|
x |
|
|
|
|
|
|
|
material |
|
|
E3-1 |
|
14 |
|
Sustainable oceans and seas |
|
x |
|
|
|
|
|
|
|
material |
|
|
E3-4 |
|
28c |
|
Total water recycled and reused |
|
x |
|
|
|
|
|
|
|
not material |
|
|
E3-4 |
|
29 |
|
Total water consumption in m3 per net revenue on own operations |
|
x |
|
|
|
|
|
|
|
not material |
|
|
ESRS 2 SBM-3 E4 |
|
16a-i |
|
|
|
x |
|
|
|
|
|
|
|
material |
|
|
ESRS 2 SBM-3 E4 |
|
16b |
|
|
|
x |
|
|
|
|
|
|
|
material |
|
|
ESRS 2 SBM-3 E4 |
|
16c |
|
|
|
x |
|
|
|
|
|
|
|
material |
|
|
E4-2 |
|
24b |
|
Sustainable land / agriculture practices or policies |
|
x |
|
|
|
|
|
|
|
material |
|
|
E4-2 |
|
24c |
|
Sustainable oceans / seas practices or policies |
|
x |
|
|
|
|
|
|
|
material |
|
|
E4-2 |
|
24d |
|
Policies to address deforestation |
|
x |
|
|
|
|
|
|
|
material |
|
|
E5-5 |
|
37d |
|
Non-recycled waste |
|
x |
|
|
|
|
|
|
|
not material |
|
|
E5-5 |
|
39 |
|
Hazardous waste and radioactive waste |
|
x |
|
|
|
|
|
|
|
not material |
|
|
ESRS 2 SBM-3 – S1 |
|
14f |
|
Risk of incidents of forced labour |
|
x |
|
|
|
|
|
|
|
material |
|
|
ESRS 2 SBM-3 – S1 |
|
14g |
|
Risk of incidents of child labour |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-1 |
|
20 |
|
Human rights policy commitments |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-1 |
|
21 |
|
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
|
|
|
|
|
x |
|
|
|
material |
|
|
S1-1 |
|
22 |
|
Processes and measures for preventing trafficking in human beings |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-1 |
|
23 |
|
Workplace accident prevention policy or management system |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-3 |
|
32c |
|
Grievance/complaints handling mechanisms |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-14 |
|
88b 88c |
|
Number of fatalities and number and rate of work-related accidents |
|
x |
|
|
|
x |
|
|
|
material |
|
|
S1-14 |
|
88e |
|
Number of days lost to injuries, accidents, fatalities or illness |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-16 |
|
97a |
|
Unadjusted gender pay gap |
|
x |
|
|
|
x |
|
|
|
material |
|
|
S1-16 |
|
97b |
|
Excessive CEO pay ratio |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-17 |
|
103a |
|
Incidents of discrimination |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-17 |
|
104a |
|
Non-respect of UNGPs on Business and Human Rights and OECD Guidelines |
|
x |
|
|
|
x |
|
|
|
material |
|
|
ESRS 2 SBM3 – S2 |
|
11b |
|
Significant risk of child labour or forced labour in the value chain |
|
x |
|
|
|
|
|
|
|
material |
|
|
S2-1 |
|
17 |
|
Human rights policy commitments |
|
x |
|
|
|
|
|
|
|
material |
|
|
S2-1 |
|
18 |
|
Policies related to value chain workers |
|
x |
|
|
|
|
|
|
|
material |
|
|
S2-1 |
|
19 |
|
Non-respect of UNGPs on Business and Human Rights and OECD Guidelines |
|
x |
|
|
|
x |
|
|
|
material |
|
|
S2-1 |
|
19 |
|
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
|
x |
|
|
|
|
|
|
|
material |
|
|
S2-4 |
|
36 |
|
Human rights issues and incidents connected to its upstream and downstream value chain |
|
x |
|
|
|
|
|
|
|
material |
|
|
S3-1 |
|
16 |
|
Human rights policy commitments |
|
x |
|
|
|
|
|
|
|
not material |
|
|
S3-1 |
|
17 |
|
Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD Guidelines |
|
x |
|
|
|
x |
|
|
|
not material |
|
|
S3-4 |
|
36 |
|
Human rights issues and incidents |
|
x |
|
|
|
|
|
|
|
not material |
|
|
S4-1 |
|
16 |
|
Policies related to consumers and end-users |
|
x |
|
|
|
|
|
|
|
material |
|
|
S4-1 |
|
17 |
|
Non-respect of UNGPs on Business and Human Rights and OECD Guidelines |
|
x |
|
|
|
x |
|
|
|
material |
|
|
S4-4 |
|
35 |
|
Human rights issues and incidents |
|
x |
|
|
|
|
|
|
|
material |
|
|
G1-1 |
|
10b |
|
United Nations Convention against Corruption |
|
x |
|
|
|
|
|
|
|
material |
|
|
G1-1 |
|
10d |
|
Protection of whistleblowers |
|
x |
|
|
|
|
|
|
|
material |
|
|
G1-4 |
|
24a |
|
Fines for violation of anti-corruption and anti-bribery laws |
|
x |
|
|
|
x |
|
|
|
not material |
|
|
G1-4 |
|
24b |
|
Standards of anti-corruption and anti-bribery |
|
x |
|
|
|
|
|
|
|
not material |
|
|
The requirements of standard S3 affected communities are strongly aligned toward human rights issues in local communities in which a company operates or which may be affected by a company's supply chain. In general, our business activities within our supply chains do not go so far that we influence human rights aspects of the local communities. We interpret the disclosure requirements of the standard in a broader sense and track our activities in the area of community engagement. In the materiality analysis, we identified and assessed impacts related to the mandatory disclosures as per S3; however, these were below the stated threshold. The standard is therefore not material for our reporting.