Index – Disclosure requirements in ESRS covered by the Group’s sustainability statement

Appendix C: Disclosure and Application Requirements in Topical ESRS that are applicable in conjunction with ESRS 2 General disclosures

ESRS 2 Disclosure Requirement

Related ESRS paragraph

Page(s) in PDF

GOV–1 The role of the administrative, management and supervisory bodies

ESRS G1 Business conduct (para. 5)

132–135

GOV–3 Integration of sustainability-related performance in incentive schemes

ESRS E1 Climate change (para. 13)

136 f.

SBM–2 Interests and views of stakeholders

ESRS S1 Own workforce (para. 12)

128–131

ESRS S2 Workers in the value chain (para. 9)

128–131

SBM–3 Material impacts, risks and opportunities and their interaction with strategy and business model

ESRS E1 Climate Change (para. 18 to 19)

131 f.; 145 f.

ESRS S1 Own workforce (para. 13 to 16)

197 f.

ESRS S2 Workers in the value chain (para. 10 to 13)

212 f.

IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities

ESRS E1 Climate change (para. 20 to 21)

124–126

ESRS E2 Pollution (para. 11)

126 f.

ESRS E3 Water and marine resources (para. 8)

126 f.

ESRS E5 Resource use and circular economy (para. 11)

126–128

ESRS G1 Business conduct (para. 6)

128

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