Index – Statement on due diligence
Core elements of due diligence |
Topical ESRS |
Page(s) in PDF |
|---|---|---|
a) Embedding due diligence in governance, strategy and business model |
ESRS 2 SBM-3; GOV-2; GOV-3 |
131 f.; 135 f.; 136 f. |
ESRS 2 SBM-3: E1; E2; E3; E5 |
139–145; 165–167;173–175; 179–182 |
|
ESRS 2 SBM-3: S1; S2 |
197 f.; 212 f. |
|
b) Engaging with affected stakeholders in all key steps of the due diligence |
ESRS 2 IRO-1; SBM-2; GOV-2 |
122–128; 128–131; 135 f. |
ESRS 2 MDR-P: E1; E2; E3; E5 |
147 f.; 167–169; 175 f.; 182 f. |
|
ESRS 2 MDR-P: S1; S2 |
202–204; 213–218 |
|
c) Identifying and assessing adverse impacts |
ESRS 2 IRO-1; SBM-3 |
122–128; 131 f. |
ESRS 2 SBM-3: E1; E2; E3; E5 |
139–145; 165–167;173–175; 179–182 |
|
ESRS 2 SBM-3: S1; S2 |
197 f.; 212 f. |
|
d) Taking actions to address those adverse impacts |
E1-1 |
145 f. |
ESRS 2 MDR-A: E1; E2; E3; E5 |
148–151; 169 f.; 176 f.; 183 f. |
|
ESRS 2 MDR-A: S1; S2 |
204 f.; 218 f. |
|
e) Tracking the effectiveness of these efforts and communicating |
ESRS 2 MDR-T: E1; E2; E3; E5 |
151–153; 170; 177;184 f.; 219 f. |
ESRS 2 MDR-M: E1; E2; E3; E5 |
154–164; 170–173;177 f.; 185–188 |
|
ESRS 2 MDR-T: S1; S2 |
206 f.; 219 f. |
|
ESRS 2 MDR-M: S1; S2 |
207–212; 220 |