ESRS-Index

General basis for preparation of the sustainability statement

Disclosures in relation to specific circumstances

The role of the administrative, management, and supervisory bodies

Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies

Integration of sustainability-related performance in incentive schemes

Statement on due diligence

Risk management and internal controls over sustainability reporting

Strategy, business model, and value chain

Interests and views of stakeholders

Material impacts, risks, and opportunities and their interaction with strategy and business model
(use of phase-in option for ESRS 2 SBM-3 para. 48e)

Description of the process to identify and assess material impacts, risks, and opportunities

Disclosure requirements in ESRS covered by the undertaking’s sustainability statement

Integration of sustainability-related performance in incentive schemes

Transition plan for climate change mitigation

Material impacts, risks, and opportunities and their interaction with strategy and business modelMaterial impacts, risks, and opportunities and their interaction with strategy and business model
(use of phase-in option for ESRS 2 SBM-3 para. 48e)

Description of the processes to identify and assess material impacts, risks, and opportunities

Policies related to climate change mitigation and adaptation

Actions and resources in relation to climate change policies

Targets related to climate change mitigation and adaptation

Energy consumption and mix

Gross Scopes 1, 2, 3 and total GHG emissions

GHG removals and GHG mitigation projects financed through carbon credits

Internal carbon pricing

Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
(use of phase-in option)

Material impacts, risks, and opportunities and their interaction with strategy and business model
(use of phase-in option for ESRS 2 SBM-3 para. 48e)

Description of the processes to identify and assess material impacts, risks, and opportunities

Policies related to resource use and circular economy

Actions and resources in relation to resource use and circular economy

Targets related to resource use and circular economy

Resource inflows

Resource outflows

Anticipated financial effects from material resource use and circular economy-related risks and opportunities
(use of phase-in option)

Interests and views of stakeholders

Material impacts, risks, and opportunities and their interaction with strategy and business model
(use of phase-in option for ESRS 2 SBM-3 para. 48e)

Policies related to own workforce

Processes for engaging with own workforce and workers’ representatives about impacts

Processes to remediate negative impacts and channels for own workforce to raise concerns

Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Characteristics of the undertaking’s employees

Collective bargaining coverage and social dialogue

Diversity metrics

Persons with disabilities

Health and safety metrics

Remuneration metrics (pay gap and total remuneration)

Incidents, complaints, and severe human rights impacts

Interests and views of stakeholders

Material impacts, risks, and opportunities and their interaction with strategy and business model
(use of phase-in option for ESRS 2 SBM-3 para. 48e)

Policies related to value chain workers

Processes for engaging with value chain workers about impacts

Processes to remediate negative impacts and channels for value chain workers to raise concerns

Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Interests and views of stakeholders

Material impacts, risks, and opportunities and their interaction with strategy and business model
(use of phase-in option for ESRS 2 SBM-3 para. 48e)

Policies related to consumers and end-users

Processes for engaging with consumers and end-users about impacts

Processes to remediate negative impacts and channels for consumers and end-users to raise concerns

Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

The role of the administrative, management and supervisory bodies

Material impacts, risks, and opportunities and their interaction with strategy and business model

Description of the processes to identify and assess material impacts, risks and opportunities

Business conduct policies and corporate culture

Prevention and detection of corruption and bribery

Incidents of corruption or bribery