Appendix Reference tables Datapoints that derive from other EU legislation

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8.3.1Datapoints that derive from other EU legislation

Datapoints that derive from other EU legislation

Disclosure requirement	Data point	Sustainability statements | Appendix	SFDR reference	Pillar 3 reference	Benchmark regulation reference	EU Climate Law reference	Section
ESRS 2 GOV-1	21 (d)	Board's gender diversity	x	​	x	​	5.1.5
ESRS 2 GOV-1	21 (e)	Percentage of board members who are independent	​	​	x	​	5.1.3 5.1.4
ESRS 2 GOV-4	30	Statement on due diligence	x	​	​	​	6.1.3.3
ESRS 2 SBM-1	40 (d) i	Involvement in activities related to fossil fuel activities	x	x	x	​	2.3 2.4
ESRS 2 SBM-1	40 (d) ii	Involvement in activities related to chemical production	x	​	x	​	2.3 2.4
ESRS 2 SBM-1	40 (d) iii	Involvement in activities related to controversial weapons	x	​	x	​	2.3 2.4
ESRS 2 SBM-1	40 (d) iv	Involvement in activities related to cultivation and production of tobacco	​	​	x	​	2.3 2.4
ESRS E1-1	14	Transition plan to reach climate neutrality by 2050	​	​	​	x	6.2.1.2
ESRS E1-1	16 (g)	Undertakings excluded from Paris-aligned Benchmarks	​	x	x	​	6.2.1.2
ESRS E1-4	34	GHG emission reduction targets	x	x	x	​	6.2.1.4
ESRS E1-5	38	Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)	x	​	​	​	Not material
ESRS E1-5	37	Energy consumption and mix	x	​	​	​	Not material
ESRS E1-5	40-43	Energy intensity associated with activities in high climate impact sectors	x	​	​	​	Not material
ESRS E1-6	44	Gross Scope 1, 2, 3 and Total GHG emissions	x	x	x	​	6.2.1.4
ESRS E1-6	53-55	Gross GHG emissions intensity	x	x	x	​	6.2.1.4
ESRS E1-7	56	GHG removals and carbon credits	​	​	​	x	6.2.1.4
ESRS E1-9	66	Exposure of the benchmark portfolio to climate-related physical risks	​	​	x	​	Phase-in, not reported in 2024
ESRS E1-9	66 (a); 66 (c)	Disaggregation of monetary amounts by acute and chronic physical risk; Location of significant assets at material physical risk	​	x	​	​	Phase-in, not reported in 2024
ESRS E1-9	67 (c)	Breakdown of the carrying value of its real estate assets by energy-efficiency classes	​	x	​	​	Phase-in, not reported in 2024
ESRS E1-9	69	Degree of exposure of the portfolio to climate-related opportunities	​	​	x	​	Phase-in, not reported in 2024
ESRS E2-4	28	Amount of each pollutant listed in Annex II of the E-PRTR Regulation emitted to air, water and soil	x	​	​	​	Not material
ESRS E3-1	9	Water and marine resources	x	​	​	​	Not material
ESRS E3-1	13	Dedicated policy	x	​	​	​	Not material
ESRS E3-1	14	Sustainable oceans and seas	x	​	​	​	Not material
ESRS E3-4	28 (c)	Total water recycled and reused	x	​	​	​	Not material
ESRS E3-4	29	Total water consumption in m3 per net revenue on own operations	x	​	​	​	Not material
ESRS 2- SBM 3 - E4	16 (a) i	​	x	​	​	​	6.2.3.1
ESRS 2- SBM 3 - E4	16 (b)	​	x	​	​	​	6.2.3.1
ESRS 2- SBM 3 - E4	16 (c)	​	x	​	​	​	6.2.3.1
ESRS E4-2	24 (b)	Sustainable land / agriculture practices or policies	x	​	​	​	6.2.3.3
ESRS E4-2	24 (c)	Sustainable oceans / seas practices or policies	x	​	​	​	6.2.3.3
ESRS E4-2	24 (d)	Policies to address deforestation	x	​	​	​	6.2.3.3
ESRS E5-5	37 (d)	Non-recycled waste	x	​	​	​	6.2.4.3
ESRS E5-5	39	Hazardous waste and radioactive waste	x	​	​	​	6.2.4.3
ESRS 2- SBM3 - S1	14 (f)	Risk of incidents of forced labour	x	​	​	​	6.1.4.4
ESRS 2- SBM3 - S1	14 (g)	Risk of incidents of child labour	x	​	​	​	6.1.4.4
ESRS S1-1	20	Human rights policy commitments	x	​	​	​	6.3.1.2
ESRS S1-1	21	Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8	​	​	x	​	6.3.1.2
ESRS S1-1	22	Processes and measures for preventing trafficking in human beings	x	​	​	​	6.3.1.2
ESRS S1-1	23	Workplace accident prevention policy or management system	x	​	​	​	6.3.1.2
ESRS S1-3	32 (c)	Grievance/complaints handling mechanisms	x	​	​	​	6.3.1.2
ESRS S1-14	88 (b) and (c)	Number of fatalities and number and rate of work-related accidents	x	​	x	​	6.3.1.3
ESRS S1-14	88 (e)	Number of days lost to injuries, accidents, fatalities or illness	x	​	​	​	6.3.1.3
ESRS S1-16	97 (a)	Unadjusted gender pay gap	x	​	x	​	6.3.1.3
ESRS S1-16	97 (b)	Excessive CEO pay ratio	x	​	​	​	6.3.1.3
ESRS S1-17	103 (a)	Incidents of discrimination	x	​	​	​	6.3.1.3
ESRS S1-17	104 (a)	Non-respect of UNGPs on Business and Human Rights and OECD	x	​	x	​	6.3.1.3
ESRS 2- SBM3 – S2	11 (b)	Significant risk of child labour or forced labour in the value chain	x	​	​	​	6.1.4.4
ESRS S2-1	17	Human rights policy commitments	x	​	​	​	6.3.2.2
ESRS S2-1	18	Policies related to value chain workers	x	​	​	​	6.3.2.2
ESRS S2-1	19	Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines	x	​	x	​	6.3.2.2
ESRS S2-1	19	Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8	​	​	x	​	6.3.2.2
ESRS S2-4	36	Human rights issues and incidents connected to its upstream and downstream value chain	x	​	​	​	6.3.2.2
ESRS S3-1	16	Human rights policy commitments	x	​	​	​	Not material
ESRS S3-1	17	Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines	x	​	x	​	Not material
ESRS S3-4	36	Human rights issues and incidents	x	​	​	​	Not material
ESRS S4-1	16	Policies related to consumers and end-users	x	​	​	​	6.3.3.2
ESRS S4-1	17	Non-respect of UNGPs on Business and Human Rights and OECD guidelines	x	​	x	​	6.3.3.2
ESRS S4-4	35	Human rights issues and incidents	x	​	​	​	6.3.3.2
ESRS G1-1	10 (b)	United Nations Convention against Corruption	x	​	​	​	6.4.1.3
ESRS G1-1	10 (d)	Protection of whistle- blowers	x	​	​	​	6.4.1.3
ESRS G1-4	24 (a)	Fines for violation of anti-corruption and anti-bribery laws	x	​	x	​	6.4.1.4
ESRS G1-4	24 (b)	Standards of anti- corruption and anti-bribery	x	​	​	​	6.4.1.4