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)

200 – 200

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

ESRS E1 Climate change (para. 13)

129 – 129

SBM–2 – Interests and views of stakeholders

ESRS S1 Own workforce (para. 12)

121 – 122

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

123 – 123

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

ESRS E1 Climate Change (para. 18 and 19)

137 – 138

ESRS S1 Own workforce (para. 13 to 16)

178 – 179

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

193 – 194

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

ESRS E1 Climate change (para. 20 and 21)

118 – 119

ESRS E2 Pollution (para. 11)

120 – 120

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

120 – 120

ESRS G1 Business conduct (para. 6)

120 – 120

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