Index – List of datapoints in cross-cutting and topical standards that derive from other EU legislation
Disclosure Requirement and related datapoint |
SFDR reference |
Pillar 3 reference |
Benchmark Regulation reference |
EU Climate Law reference |
Material/ |
Page(s) in PDF |
|---|---|---|---|---|---|---|
ESRS 2 GOV-1 Board’s gender diversity paragraph 21 (d) |
Indicator number 13 Table #1 of Annex 1 |
|
Commission Delegated Regulation (EU) 2020/1816, Annex II |
|
Not material |
– |
ESRS 2 GOV-1 Percentage of board members who are independent paragraph 21 (e) |
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|
Delegated regulation (EU) 2020/1816, Annex II |
|
Not material |
– |
ESRS 2 GOV-4 Statement on due diligence paragraph 30 |
Indicator number 10 Table # 3 of Annex 1 |
|
|
|
Not material |
– |
ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i |
Indicator number 4 Table # 1 of Annex 1 |
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk |
Delegated regulation (EU) 2020/1816, Annex II |
|
Not material |
– |
ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40 (d) ii |
Indicator number 9 Table # 2 of Annex 1 |
|
Delegated regulation (EU) 2020/1816, Annex II |
|
Not material |
– |
ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii |
Indicator number 14 Table # 1 of Annex 1 |
|
Delegated regulation (EU) 2020/1818, Article 12(1) Delegated regulation (EU) 2020/1816, Annex II |
|
Not material |
– |
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tabacco paragraph 40 (d) iv |
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|
Delegated regulation (EU) 2020/1818, Article 12(1) Delegated regulation (EU) 2020/1816, Annex II |
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Not material |
– |
ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14 |
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|
|
Regulation (EU), 2021/1119, Article 2(1) |
Not material |
– |
ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g) |
|
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book – Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity |
Delegated regulation (EU) 2020/1818, Article 12.1 (d) to (g), and Article 12.2 |
|
Not material |
– |
ESRS E1-4 GHG emission reduction targets paragraph 34 |
Indicator number 4 Table # 2 of Annex 1 |
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate Change transition risk: alignment metrics |
Delegated regulation (EU) 2020/1818, Article 6 |
|
Material |
162 |
ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38 |
Indicator number 5 Table # 1 and Indicator number 5 Table # 2 of Annex 1 |
|
|
|
Material |
155 |
ESRS E1-5 Energy consumption and mix paragraph 37 |
Indicator number 5 Table # 1 of Annex 1 |
|
|
|
Material |
155 |
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43 |
Indicator number 6 Table # 1 of Annex 1 |
|
|
|
Material |
155 |
ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44 |
Indicators number 1 and 2 Table # 1 of Annex 1 |
Article 449a; Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity |
Delegated Regulation (EU) 2020/1818, Article 5(1), 6 and 8(1) |
|
Material |
157 f. |
ESRS E1-6 Gross GHG emissions intensity paragraphs 53 to 55 |
Indicator number 3 Table # 1 of Annex 1 |
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics |
Delegated Regulation (EU) 2020/1818, Article 8(1) |
|
Material |
155 |
ESRS E1-7 GHG removals and carbon credits paragraph 56 |
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|
|
Delegated Regulation (EU) 2021/1119, Article 2(1) |
Not material |
– |
ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks paragraph 66 |
|
|
Delegated regulation (EU) 2020/1818, Annex II Delegated regulation (EU) 2020/1816, Annex II |
|
Material |
2024: Phase-in provision |
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a) ESRS E1-9 Location of significant assets at material physical risk paragraph 66 (c). |
|
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk. |
|
|
Material |
2024: Phase-in provision |
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c). |
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Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraph 34; Template 2: Banking book – Climate change transition risk: Loans collateralised by immovable property – Energy efficiency of the collateral |
|
|
Material |
2024: Phase-in provision |
ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities paragraph 69 |
|
|
Delegated regulation (EU) 2020/1818, Annex II |
|
Material |
2024: Phase-in provision |
ESRS E2-4 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 paragraph 28 |
Indicator number 8 Table # 1 of Annex 1 Indicator number 2 Table # 2 of Annex 1 Indicator number 1 Table # 2 of Annex 1 Indicator number 3 Table # 2 of Annex 1 |
|
|
|
Not material |
– |
ESRS E3-1 Water and marine resources paragraph 9 |
Indicator number 7 Table # 2 of Annex 1 |
|
|
|
Material |
175 f. |
ESRS E3-1 Dedicated policy paragraph 13 |
Indicator number 8 Table # 2 of Annex 1 |
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|
|
Not material |
– |
ESRS E3-1 Sustainable oceans and seas paragraph 14 |
Indicator number 12 Table # 2 of Annex 1 |
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|
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Not material |
– |
ESRS E3-4 Total water recycled and reused paragraph 28 (c) |
Indicator number 6.2 Table # 2 of Annex 1 |
|
|
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Not material |
– |
ESRS E3-4 Total water consumption m3 per net revenue on own operations paragraph 29 |
Indicator number 6.1 Table # 2 of Annex 1 |
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|
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Not material |
– |
ESRS 2 – IRO-1 – E4 paragraph 16 (a) i |
Indicator number 7 Table # 1 of Annex 1 |
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|
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Not material |
– |
ESRS 2 – IRO-1 – E4 paragraph 16 (b) |
Indicator number 10 Table # 2 of Annex 1 |
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|
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Not material |
– |
ESRS 2 – IRO-1 – E4 paragraph 16 (c) |
Indicator number 14 Table # 2 of Annex 1 |
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|
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Not material |
– |
ESRS E4-2 Sustainable land/agriculture practices or policies paragraph 24 (b) |
Indicator number 11 Table # 2 of Annex 1 |
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|
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Not material |
– |
ESRS E4-2 Sustainable oceans/seas practices or policies paragraph 24 (c) |
Indicator number 12 Table # 2 of Annex 1 |
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|
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Not material |
– |
ESRS E4-2 Policies to address deforestation paragraph 24 (d) |
Indicator number 15 Table # 2 of Annex 1 |
|
|
|
Not material |
– |
ESRS E5-5 Non-recycled waste paragraph 37 (d) |
Indicator number 13 Table # 2 of Annex 1 |
|
|
|
Material |
188 |
ESRS E5-5 Hazardous waste and radioactive waste paragraph 39 |
Indicator number 9 Table # 1 of Annex 1 |
|
|
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Not material |
– |
ESRS 2 SBM3 – S1 Risk of incidents of forced labour paragraph 14 (f) |
Indicator number 13 Table # 3 of Annex I |
|
|
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Not material |
– |
ESRS 2 SBM3 – S1 Risk of incidents of child labour paragraph 14 (g) |
Indicator number 12 Table # 3 of Annex I |
|
|
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Not material |
– |
ESRS S1-1 Human rights policy commitments paragraph 20 |
Indicator number 9 Table # 3 of Annex I and Indicator number 11 Table # 1 of Annex I |
|
|
|
Not material |
– |
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21 |
|
|
Delegated regulation (EU) 2020/1816, Annex II |
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Not material |
– |
ESRS S1-1 Processes and measures for preventing trafficking in human beings paragraph 22 |
Indicator number 11 Table # 3 of Annex I |
|
|
|
Not material |
– |
ESRS S1-1 Workplace accident prevention policy or management system paragraph 23 |
Indicator number 1 Table # 3 of Annex I |
|
|
|
Material |
204 |
ESRS S1-3 Grievance/complaints handling mechanisms paragraph 32 (c) |
Indicator number 5 Table # 3 of Annex I |
|
|
|
Material |
202 |
ESRS S1-14 Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and (c) |
Indicator number 2 Table # 3 of Annex I |
|
Delegated regulation (EU) 2020/1816, Annex II |
|
Material |
211 |
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) |
Indicator number 3 Table # 3 of Annex I |
|
|
|
Material |
2024: Phase-in provision |
ESRS S1-16 Unadjusted gender pay gap paragraph 97 (a) |
Indicator number 12 Table # 1 of Annex I |
|
Delegated regulation (EU) 2020/1816, Annex II |
|
Not material |
– |
ESRS S1-16 Excessive CEO pay ratio paragraph 97 (b) |
Indicator number 8 Table # 3 of Annex I |
|
|
|
Not material |
– |
ESRS S1-17 Incidents of discrimination paragraph 103 (a) |
Indicator number 7 Table # 3 of Annex I |
|
|
|
Not material |
– |
ESRS S1-17 non-respect of UNGPs on Business and Human Rights and OECD paragraph 104 (a) |
Indicator number 10 Table # 1 of Annex I and Indicator number 14 Table # 3 of Annex I |
|
Delegated regulation (EU) 2020/1816, Annex II Delegated regulation (EU) 2020/1818 Art 12(1) |
|
Not material |
– |
ESRS 2 SBM3 – S2 Significant risk of child labour or forced labour in the value chain paragraph 11 (b) |
Indicators number 12 and number 13 Table # 3 of Annex I |
|
|
|
Material |
212 f. |
ESRS S2-1 Human rights policy commitments paragraph 17 |
Indicator number 9 Table # 3 of Annex 1 and Indicator number 11 Table # 1 of Annex 1 |
|
|
|
Material |
213 |
ESRS S2-1 Policies related to value chain workers paragraph 18 |
Indicator number 11 and 4 Table # 3 of Annex 1 |
|
|
|
Material |
213–216 |
ESRS S2-1 non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19 |
Indicator number 10 Table # 1 of Annex 1 |
|
Delegated regulation (EU) 2020/1816, Annex II Delegated regulation (EU) 2020/1818 Art 12(1) |
|
Material |
213 |
ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19 |
|
|
Delegated regulation (EU) 2020/1816, Annex II |
|
Material |
213 |
ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36 |
Indicator number 14 Table # 3 of Annex 1 |
|
|
|
Material |
218 f. |
ESRS S3-1 Human rights policy commitments paragraph 16 |
Indicator number 9 Table # 3 of Annex 1 and Indicator number 11 Table # 1 of Annex 1 |
|
|
|
Not material |
– |
ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17 |
Indicator number 10 Table # 1 of Annex 1 |
|
Delegated regulation (EU) 2020/1816, Annex II Delegated regulation (EU) 2020/1818 Art 12(1) |
|
Not material |
– |
ESRS S3-4 Human rights issues and incidents paragraph 36 |
Indicator number 14 Table # 3 of Annex 1 |
|
|
|
Not material |
– |
ESRS S4-1 Policies related to consumers and end-users paragraph 16 |
Indicator number 9 Table # 3 and Indicator number 11 Table # 1 of Annex 1 |
|
|
|
Not material |
– |
ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17 |
Indicator number 10 Table # 1 of Annex 1 |
|
Delegated regulation (EU) 2020/1816, Annex II Delegated regulation (EU) 2020/1818 Art 12(1) |
|
Not material |
– |
ESRS S4-4 Human rights issues and incidents paragraph 35 |
Indicator number 14 Table # 3 of Annex 1 |
|
|
|
Not material |
– |
ESRS G1-1 United Nations Convention against Corruption paragraph 10 (b) |
Indicator number 15 Table # 3 of Annex 1 |
|
|
|
Not material |
– |
ESRS G1-1 Protection of whistleblowers paragraph 10 (d) |
Indicator number 6 Table # 3 of Annex 1 |
|
|
|
Not material |
– |
ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws paragraph 24 (a) |
Indicator number 17 Table # 3 of Annex 1 |
|
Delegated regulation (EU) 2020/1816, Annex II |
|
Not material |
– |
ESRS G1-4 Standards of anti-corruption and anti-bribery paragraph 24 (b) |
Indicator number 16 Table # 3 of Annex 1 |
|
|
|
Not material |
– |