6.6.1CSRD reference table
ESRS 2 - General
| DR | Description | Section | Additional Information |
|---|---|---|---|
| BP-1 | General basis for preparation of the sustainability statement | 6.1.2 | |
| BP-2 | Disclosures in relation to specific circumstances | 6.1.2 | |
| GOV-1 | The role of the administrative, management and supervisory bodies | 5.1.3 5.1.4 5.1.6 | Incorporation by reference |
| GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | 5.1.6 | Incorporation by reference |
| GOV-3 | Integration of sustainability-related performance in incentive schemes | 5.3 | Incorporation by reference |
| GOV-4 | Statement on sustainability due diligence | 6.1.3.3 | |
| GOV-5 | Risk management and internal controls over sustainability reporting | 6.1.3.4 7.8 | Incorporation by reference |
| SBM-1 | Strategy, business model and value chain | 2.6.3 2.6.4 | Incorporation by reference |
| SBM-2 | Interests and views of stakeholders | 6.1.4.2 8.5 | Incorporation by reference |
| SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | 6.1.4.4 6.1.4.5 | |
| IRO-1 | Description of the process to identify and assess material impacts, risks and opportunities | 6.1.4.3 | |
| IRO-2 | Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | 6.1.4.5 6.1.4.6 6.1.4.3 | |
ESRS E1 - Climate change
| DR | Sub-topic | Description | Section | Explanatory notes |
|---|---|---|---|---|
| ESRS 2, GOV-3 | Climate change adaptation Climate change mitigation | Integration of sustainability-related performance in incentive schemes | 5.3 | Incorporation by reference |
| E1-1 | Climate change mitigation | Transition plan for climate change mitigation | 6.2.1.2 6.5.3.1 | |
| ESRS 2, SBM-3 | Material impacts, risks and opportunities | Material impacts, risks and opportunities, and their interaction with strategy and business model | 6.1.4.4 6.1.4.5 6.2.1.1 | |
| ESRS 2, IRO-1 | Process to identify and assess material impacts, risks and opportunities | Description of the processes to identify and assess material climate related impacts, risks and opportunities | 6.1.4.3 6.2.1.1 | |
| E1-2 | Climate change adaptation Climate change mitigation | Policies related to climate change mitigation and adaptation | 6.2.1.3 | |
| E1-3 | Climate change adaptation Climate change mitigation | Actions and resources in relation to climate change policies | 6.2.1.3 6.5.3.1 | |
| E1-4 | Climate change adaptation Climate change mitigation | Targets related to climate change mitigation and adaptation | 6.2.1.4 6.5.3.2 6.2.1.1 | |
| E1-5 | Climate change mitigation | Energy consumption and mix | n/a | |
| E1-6 | Climate change mitigation | Gross Scopes 1, 2, 3 and total GHG emissions | 6.2.1.4 6.5.3.2 | |
| E1-7 | Climate change mitigation | GHG removals and GHG mitigation projects financed through carbon credits | 6.2.1.4 6.5.3.3 | |
| E1-8 | Climate change mitigation | Internal carbon pricing | n/a | |
| E1-9 | Climate change adaptation Climate change mitigation | Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | n/a | |
| SBM-3 | Material impacts, risks and opportunities | Material impacts, risks and opportunities and their interaction with strategy and business model | 6.1.4.4 | |
| IRO-1 | Process to identify and assess material impacts, risks and opportunities | Description of the process to identify and assess material impacts, risks and opportunities | 6.1.4.3 | |
| IRO-2 | Climate change adaptation Climate change mitigation | Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | 6.1.4.5 6.1.4.6 | |
ESRS E2 - Pollution
| DR | Sub-topic | Description | Section | Explanatory notes |
|---|---|---|---|---|
| ESRS 2, IRO-1 | Process to identify and assess material impacts, risks and opportunities | Description of the processes to identify and assess material pollution-related impacts, risks and opportunities | 6.1.4.3 6.2.2.1 | |
| E2-1 | Pollution of air, water and soil | Policies related to pollution | 6.2.2.2 | |
| E2-2 | Pollution of air, water and soil | Actions and resources related to pollution | 6.2.2.2 | |
| E2-3 | Pollution of air, water and soil | Targets related to pollution | 6.2.2.3 | |
| E2-4 | Pollution of air, water and soil | Pollution of air, water and soil | n/a | |
| E2-5 | Substances of concern Substances of very high concern | Substances of concern and substances of very high concern | n/a | |
| E2-6 | Pollution of air, water and soil | Anticipated financial effects from pollution-related impacts, risks and opportunities | n/a | |
ESRS E4 - Biodiversity and ecosystems
| DR | Sub-topic | Description | Section | Explanatory notes |
|---|---|---|---|---|
| E4-1 | Direct impact drivers of biodiversity loss Impact and dependencies on ecosystems | Transition plan and consideration of biodiversity and ecosystems in strategy and business model | 6.2.3.2 | |
| ESRS 2, SBM-3 | Material impacts, risks and opportunities | Material impacts, risks and opportunities and their interaction with strategy and business model | 6.1.4.4 6.1.4.5 6.2.3.1 | |
| ESRS 2, IRO-1 | Process to identify and assess material impacts, risks and opportunities | Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities | 6.1.4.3 6.2.3.1 | |
| E4-2 | Direct impact drivers of biodiversity loss Impact and dependencies on ecosystems | Policies related to biodiversity and ecosystem | 6.2.3.3 | |
| E4-3 | Direct impact drivers of biodiversity loss Impact and dependencies on ecosystems | Actions and resources related to biodiversity and ecosystems | 6.2.3.3 | |
| E4-4 | Direct impact drivers of biodiversity loss Impact and dependencies on ecosystems | Targets related to biodiversity and ecosystems | 6.2.3.4 | |
| E4-5 | Direct impact drivers of biodiversity loss Impact and dependencies on ecosystems | Impact metrics related to biodiversity and ecosystems change | n/a | |
| E4-6 | Direct impact drivers of biodiversity loss Impact and dependencies on ecosystems | Anticipated financial effects from biodiversity and ecosystems-related risks and opportunities | n/a | |
ESRS E5 - Resource use and circular economy
| DR | Sub-topic | Description | Section | Explanatory notes |
|---|---|---|---|---|
| ESRS 2, IRO-1 | Process to identify and assess material impacts, risks and opportunities | Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities | 6.1.4.3 6.2.4.1 | |
| E5-1 | Resources inflows, including resource use Resource outflows related to products and services Waste | Policies related to resource use and circular economy | 6.2.4.2 | |
| E5-2 | Resources inflows, including resource use Resource outflows related to products and services Waste | Actions and resources related to resource use and circular economy | 6.2.4.2 | |
| E5-3 | Resources inflows, including resource use Resource outflows related to products and services Waste | Targets related to resource use and circular economy | 6.2.4.3 | |
| E5-4 | Resources inflows, including resource use | Resource inflows | 6.2.4.3 | |
| E5-5 | Resource outflows related to products and services Waste | Resource outflows | 6.2.4.3 6.5.3.4 | |
| E5-6 | Resources inflows, including resource use Resource outflows related to products and services Waste | Anticipated financial effects from material resource use and circular economy-related risks and opportunities | n/a | |
ESRS S1 - Own workforce
| DR | Sub-topic | Description | Section | Explanatory notes |
|---|---|---|---|---|
| ESRS 2, SBM-2 | Interests and views of stakeholders | Interests and views of stakeholders | 6.1.4.2 | |
| ESRS 2, SBM-3 | Material impacts, risks and opportunities | Material impacts, risks and opportunities and their interaction with strategy and business model | 6.1.4.4 6.1.4.5 6.3.1.1 | |
| S1-1 | Working conditions Equal treatment and opportunities Other work-related rights | Policies related to own workforce | 6.3.1.2 | |
| S1-2 | Working conditions Equal treatment and opportunities Other work-related rights | Processes for engaging with own workers and workers’ representatives | 6.3.1.2 | |
| S1-3 | Working conditions Equal treatment and opportunities Other work-related rights | Processes to remediate negative impacts and channels for own workers to raise concerns | 6.3.1.2 | |
| S1-4 | Working conditions Equal treatment and opportunities Other work-related rights | Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | 6.3.1.2 | |
| S1-5 | Working conditions Equal treatment and opportunities Other work-related rights | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 6.3.1.3 | |
| S1-6 | Working conditions Equal treatment and opportunities Other work-related rights | Characteristics of the undertaking’s employees | 6.3.1.3 | |
| S1-7 | Working conditions Equal treatment and opportunities Other work-related rights | Characteristics of non-employee workers in the undertaking’s own workforce | n/a | |
| S1-8 | Working conditions | Collective bargaining coverage and social dialogue | 6.3.1.3 | |
| S1-9 | Equal treatment and opportunities for all | Diversity metrics | 6.3.1.3 | |
| S1-10 | Working conditions | Adequate wages | 6.3.1.2 | |
| S1-11 | Working conditions | Social protection | 6.3.1.3 | |
| S1-12 | Equal treatment and opportunities for all | Persons with disabilities | 6.3.1.3 | |
| S1-13 | Equal treatment and opportunities for all | Training and skills development metrics | 6.3.1.3 | |
| S1-14 | Working conditions | Health and safety metrics | 6.3.1.3 | |
| S1-15 | Working conditions | Work-life balance metrics | 6.3.1.3 | |
| S1-16 | Equal treatment and opportunities for all | Compensation metrics (pay gap and total compensation) | 6.3.1.3 | |
| S1-17 | Working conditions Equal treatment and opportunities Other work-related rights | Incidents, complaints and severe human rights impacts | 6.3.1.3 | |
ESRS S2 - Workers in the value chain
| DR | Sub-topic | Description | Section | Explanatory notes |
|---|---|---|---|---|
| ESRS 2, SBM-2 | Interests and views of stakeholders | Interests and views of stakeholders | 6.1.4.2 | |
| ESRS 2, SBM-3 | Material impacts, risks and opportunities | Material impacts, risks and opportunities and their interaction with strategy and business model | 6.1.4.4 6.1.4.5 6.3.2.1 | |
| S2-1 | Working conditions and opportunities Equal treatment and opportunities Other work-related rights | Policies related to value chain workers | 6.3.2.2 | |
| S2-2 | Working conditions and opportunities Equal treatment and opportunities Other work-related rights | Processes for engaging with value chain workers about impacts | 6.3.2.2 | |
| S2-3 | Working conditions and opportunities Equal treatment and opportunities Other work-related rights | Processes to remediate negative impacts and channels for value chain workers to raise concerns | 6.3.2.2 | |
| S2-4 | Working conditions and opportunities Equal treatment and opportunities Other work-related rights | Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions | 6.3.2.2 | |
| S2-5 | Working conditions and opportunities Equal treatment and opportunities Other work-related rights | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 6.3.2.3 | |
ESRS S4 - Consumers and end-users
| DR | Sub-topic | Description | Section | Explanatory notes |
|---|---|---|---|---|
| ESRS 2, SBM-2 | Interests and views of stakeholders | Interests and views of stakeholders | 6.1.4.2 8.5 | Incorporation by reference |
| ESRS 2, SBM-3 | Material impacts, risks and opportunities | Material impacts, risks and opportunities and their interaction with strategy and business model | 6.1.4.4 6.1.4.5 6.3.3.1 | |
| S4-1 | Information related impacts Personal safety Social inclusion | Policies related to consumers and end-users | 6.3.3.2 | |
| S4-2 | Information related impacts Personal safety Social inclusion | Processes for engaging with consumers and end-users about impacts | 6.3.3.2 | |
| S4-3 | Information related impacts Personal safety Social inclusion | Processes to remediate negative impacts and channels for affected communities to raise concerns | 6.3.3.2 | |
| S4-4 | Information related impacts Personal safety Social inclusion | Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions | 6.3.3.2 | |
| S4-5 | Information related impacts Personal safety Social inclusion | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 6.3.3.3 | |
ESRS G1 - Business conduct
| DR | Sub-topic | Description | Section | Explanatory notes |
|---|---|---|---|---|
| ESRS 2, GOV-1 | The role of AMSB | The role of the administrative, management and supervisory bodies | 5.1.3 5.1.4 5.1.6 | |
| ESRS 2, IRO-1 | Process to identify and assess material impacts, risks and opportunities | Description of the processes to identify and assess material impacts, risks and opportunities | 6.1.4.3 6.4.1.2 | |
| G1-1 | Corporate culture Business conduct Protection of whistle-blowers Political engagement Management of relationships with suppliers including payment practices Corruption and bribery | Business conduct policies and corporate culture | 6.4.1.3 | |
| G1-2 | Management of relationships with suppliers including payment practices | Management of relationships with suppliers | 6.4.1.3 | |
| G1-3 | Corruption and bribery | Prevention and detection of corruption and bribery | 6.4.1.3; 6.4.1.4 | |
| G1-4 | Corruption and bribery | Incidents of corruption or bribery | 6.4.1.4 | |
| G1-5 | Political engagement | Political influence and lobbying activities | n/a | |
| G1-6 | Management of relationships with suppliers including payment practices | Payment practices | 6.4.1.4 | |