The following tables cover all disclosure requirements classified as material to Covestro. These tables can be used to find the information on the respective ESRS disclosure requirements in the Statement.
| General Disclosures | ||
|---|---|---|
| Disclosure requirement | Disclosure requirement title | Section in Group Sustainability Statement |
| ESRS 2 – General disclosures | ||
| BP-1 | General basis for preparation of sustainability statements | Basis of Preparation |
| BP-2 | Disclosures in relation to specific circumstances | Basis of Preparation |
| GOV-1 | The role of the administrative, management and supervisory bodies | Governance – The Role of the Administrative, Management and Supervisory Bodies |
| GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | Governance – Information Provided to and Sustainability Matters Addressed by the Undertaking’s Administrative, Management and Supervisory Bodies |
| GOV-3 | Integration of sustainability-related performance in incentive schemes | Governance – Integration of Sustainability-Related Performance in Incentive Schemes |
| GOV-4 | Statement on due diligence | Governance – Statement on Due Diligence |
| GOV-5 | Risk management and internal controls over sustainability reporting | Governance – Risk management and internal controls over sustainability reporting |
| SBM-1 | Strategy, business model and value chain | Strategy – Strategy, Business Model, and Value Chain, Strategy – United Nations Sustainable Development Goals (SDGs), Impact, Risk and Opportunity Management – Covestro’s Sustainability Targets |
| SBM-2 | Interests and views of stakeholders | Strategy – Interests and Views of Stakeholders |
| SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Strategy – Material Effects, Risks and Opportunities |
| IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | Impact, Risk and Opportunity Management – Process to Identify and Assess Material Impacts, Risks, and Opportunities |
| IRO-2 | Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | Impact, Risk and Opportunity Management – Decision-Making Process and the Associated Internal Control Process, ESRS Appendix – ESRS Index |
| Specific Standard Disclosures | ||
|---|---|---|
| Disclosure requirement | Disclosure requirement title | Section in Group Sustainability Statement |
| ESRS E1 – Climate change | ||
| ESRS 2 GOV-3 | Integration of sustainability-related performance in incentive schemes | Governance – Integration of Sustainability-Related Performance in Incentive Schemes |
| ESRS 2 SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | ESRS E1: Climate Change – Resilience Analysis |
| ESRS 2 IRO-1 | Description of the processes to identify and assess material climate-related impacts, risks and opportunities | Impact, Risk and Opportunity Management – Methods and Assumptions Relating to Climate Change |
| E1-1 | Transition plan for climate change mitigation | ESRS E1: Climate Change – Our Transition Plan for Climate Change Mitigation |
| E1-2 | Policies related to climate change mitigation and adaptation | ESRS E1: Climate Change – Policies and Actions |
| E1-3 | Actions and resources in relation to climate change policies | ESRS E1: Climate Change – Actions for Reaching the Scope 1 and Scope 2 Net-Zero Target, ESRS E1: Climate Change – Actions for Reaching the Scope 3 Net-Zero Target |
| E1-4 | Targets related to climate change mitigation and adaptation | ESRS E1: Climate Change – Targets |
| E1-5 | Energy consumption and mix | ESRS E1: Climate Change – Energy Usage |
| E1-6 | Gross Scopes 1, 2, 3 and Total GHG emissions | ESRS E1: Climate Change – Greenhouse Gas Emissions |
| E1-7 | GHG removals and GHG mitigation projects financed through carbon credits | ESRS E1: Climate Change – Greenhouse Gas Emissions |
| E1-8 | Internal carbon pricing | ESRS E1: Climate Change – Internal CO2 Pricing |
| E1-9 | Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | ESRS E1: Climate Change – Anticipated Financial Effects |
| Disclosure requirement | Disclosure requirement title | Section in Group Sustainability Statement |
| ESRS E2 – Pollution | ||
| ESRS 2 IRO-1 | Description of the processes to identify and assess material pollution-related impacts, risks and opportunities | Impact, Risk and Opportunity Management – Methods and Assumptions Relating to Pollution |
| E2-1 | Policies related to pollution | ESRS E2: Pollution – Policies and Actions |
| E2-2 | Actions and resources related to pollution | ESRS E2: Pollution – Policies and Actions |
| E2-3 | Targets related to pollution | ESRS E2: Pollution – Targets |
| E2-4 | Pollution of air, water and soil | ESRS E2: Pollution – Metrics |
| E2-5 | Substances of concern and substances of very high concern | ESRS E2: Pollution – Metrics |
| E2-6 | Anticipated financial effects from pollution-related impacts, risks and opportunities | ESRS E2: Pollution – Anticipated Financial Effects |
| Disclosure requirement | Disclosure requirement title | Section in Group Sustainability Statement |
| ESRS E3 – Water and marine resources | ||
| ESRS 2 IRO-1 | Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities | Impact, Risk and Opportunity Management – Methods and Assumptions Relating to Water and Marine Resources |
| E3-1 | Policies related to water and marine resources | ESRS E3: Water and Marine Resources – Policies and Actions |
| E3-2 | Actions and resources related to water and marine resources | ESRS E3: Water and Marine Resources – Policies and Actions |
| E3-3 | Targets related to water and marine resources | ESRS E3: Water and Marine Resources – Targets |
| Entity-specific | Water withdrawal | ESRS E3: Water and Marine Resources – Metrics |
| Disclosure requirement | Disclosure requirement title | Section in Group Sustainability Statement |
| ESRS E4 – Biodiversity and ecosystems | ||
| ESRS 2 SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | ESRS E4: Biodiversity and ecosystems – Impacts, Risks, and Opportunities |
| ESRS 2 IRO-1 | Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities | Impact, Risk and Opportunity Management – Methods and Assumptions Relating to Biodiversity and Ecosystems |
| E4-2 | Policies related to biodiversity and ecosystems | ESRS E4: Biodiversity and Ecosystems – Policies and Actions |
| E4-3 | Actions and resources related to biodiversity and ecosystems | ESRS E4: Biodiversity and Ecosystems – Water Program |
| E4-4 | Targets related to biodiversity and ecosystems | ESRS E4: Biodiversity and Ecosystems – Targets |
| E4-5 | Impact metrics related to biodiversity and ecosystems change | ESRS E4: Biodiversity and Ecosystems – Metrics |
| E4-6 | Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities | ESRS E4: Biodiversity and Ecosystems – Metrics |
| Disclosure requirement | Disclosure requirement title | Section in Group Sustainability Statement |
| ESRS E5 – Resource use and circular economy | ||
| ESRS 2 IRO-1 | Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities | Impact, Risk and Opportunity Management – Methods and Assumptions Relating to Resource Use and Circular Economy |
| E5-1 | Policies related to resource use and circular economy | ESRS E5: Resource Use and Circular Economy – Policies and Actions |
| E5-2 | Actions and resources related to resource use and circular economy | ESRS E5: Resource Use and circular economy – Policies and Actions |
| E5-3 | Targets related to resource use and circular economy | ESRS E5: Resource Use and Circular Economy – Targets |
| E5-4 | Resource inflows | ESRS E5: Resource Use and Circular Economy – Resource Inflows |
| E5-5 | Resource outflows | ESRS E5: Resource Use and Circular Econom – Resource Outflows (Products and Waste) |
| E5-6 | Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities | ESRS E5: Resource Use and Circular Economy – Anticipated financial effects |
| Disclosure requirement | Disclosure requirement title | Section in Group Sustainability Statement |
| ESRS S1 – Own workforce | ||
| ESRS 2 SBM-2 | Interests and views of stakeholders | Strategy – Interests and Views of Stakeholders |
| ESRS 2 SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | ESRS S1: Own Workforce – Strategy |
| S1-1 | Policies related to own workforce | ESRS S1: Own Workforce – Policies, ESRS S1: Own Workforce – Actions on Impact, Risk, and Opportunity Management |
| S1-2 | Processes for engaging with own workers and workers’ representatives about impacts | ESRS S1: Own Workforce – Policies, ESRS S1: Own Workforce – Actions for Engaging with the Undertaking’s Workers and Workers’ Representatives about Impacts |
| S1-3 | Processes to remediate negative impacts and channels for own workers to raise concerns | ESRS S1: Own Workforce – Actions on Impact, Risk, and Opportunity Management |
| S1-4 | 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 | ESRS S1: Own Workforce – Actions on Impact, Risk, and Opportunity Management, ESRS S1: Own Workforce – Tracking Effectiveness of Policies and Actions |
| S1-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | ESRS S1: Own Workforce – Strategy, ESRS S1: Own Workforce – Targets, ESRS S1: Own Workforce – Actions for Engaging with the Undertaking’s Workers and Workers’ Representatives about Impacts |
| S1-6 | Characteristics of the undertaking’s employees | ESRS S1: Own Workforce – Characteristics of the Undertaking’s Employees |
| S1-7 | Characteristics of non-employee workers in the undertaking’s own workforce | ESRS S1: Own Workforce – Characteristics of the Undertaking’s Employees |
| S1-9 | Diversity metrics | ESRS S1: Own Workforce – Diversity Metrics |
| S1-10 | Adequate wages | ESRS S1: Own Workforce – Adequate Wages |
| S1-14 | Health and safety metrics | ESRS S1: Own Workforce – Health and Safety |
| S1-16 | Compensation metrics (pay gap and total compensation) | ESRS S1: Own Workforce – Compensation Metrics (Pay Gap and Total Compensation) |
| S1-17 | Incidents, complaints and severe human rights impacts | ESRS S1: Own Workforce – Incidents, Complaints, and Severe Human Rights Impacts |
| Disclosure requirement | Disclosure requirement title | Section in Group Sustainability Statement |
| ESRS S2 – Workers in the value chain | ||
| ESRS 2 SBM-2 | Interests and views of stakeholder | Strategy |
| ESRS 2 SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | ESRS S2: Workers in the Value Chain – Strategy, ESRS S2: Workers in the Value Chain – Health and Safety, ESRS S2: Workers in the Value Chain – Transport & Logistics Safety, ESRS S2: Workers in the Value Chain – Customer Sites, ESRS S2: Workers in the Value Chain – Product Stewardship |
| S2-1 | Policies related to value chain workers | ESRS S2: Workers in the Value Chain – Corporate Commitment to Respect Human Rights, ESRS S2: Workers in the Value Chain – Supplier Code of Conduct, ESRS S2: Workers in the Value Chain – Opportunities for Offering Training and Dialogue, ESRS S2: Workers in the Value Chain – Actions for Suppliers with a Specific or Potential Human Rights Risk, ESRS S2: Workers in the Value Chain – Transport & Logistics Safety |
| S2-2 | Processes for engaging with value chain workers about impacts | ESRS S2: Workers in the Value Chain – Supplier Code of Conduct, ESRS S2: Workers in the Value Chain – Preventive and Remedial Measures, ESRS S2: Workers in the Value Chain – Supplier Screening, ESRS S2: Workers in the Value Chain – Customer Sites, ESRS S2: Workers in the Value Chain – Processes for Engaging with Value Chain Workers about Impacts |
| S2-3 | Processes to remediate negative impacts and channels for value chain workers to raise concerns | ESRS S2: Workers in the Value Chain – Supplier Code of Conduct, ESRS S2: Workers in the Value Chain – Actions for Suppliers with a Specific or Potential Human Rights Risk, ESRS S2: Workers in the Value Chain – Processes to Remediate Negative Impacts and Channels for Value Chain Workers to Raise Concerns |
| S2-4 | 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 action | ESRS S2: Workers in the Value Chain – Supplier Code of Conduct, ESRS S2: Workers in the Value Chain – Preventive and Remedial Measures, ESRS S2: Workers in the Value Chain – Supplier Screening, ESRS S2: Workers in the Value Chain – Actions for Suppliers with a Specific or Potential Human Rights Risk, ESRS S2: Workers in the Value Chain – Transport & Logistics Safety, ESRS S2: Workers in the Value Chain – Customer Sites, ESRS S2: Workers in the Value Chain – Product Stewardship, ESRS S2: Workers in the Value Chain – Metrics |
| S2-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | ESRS S2: Workers in the Value Chain – Customer Sites, ESRS S2: Workers in the Value Chain – Targets |
| Disclosure requirement | Disclosure requirement title | Section in Group Sustainability Statement |
| ESRS G1 – Business conduct | ||
| ESRS 2 GOV-1 | The role of the administrative, supervisory and management bodies | ESRS G1: Business Conduct |
| ESRS 2 IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | Impact, Risk and Opportunity Management |
| G1-1 | Corporate culture and Business conduct policies and corporate culture | ESRS G1: Business Conduct |
| Entity-Specific Disclosures | ||
|---|---|---|
| Disclosure requirement | Disclosure requirement title | Section in Group Sustainability Statement |
| Sustainable Solutions | ||
| MDR-P | Policies adopted to manage material sustainability matters | Sustainable Solutions – Policies and Actions |
| MDR-A | Actions and resources in relation to material sustainability matters | Sustainable Solutions, Sustainable Solutions – Policies and Actions |
| MDR-M | Metrics in relation to material sustainability matters | Sustainable Solutions – Policies and Actions, Sustainable Solutions – Targets |
| MDR-T | Tracking effectiveness of policies and actions through targets | Sustainable Solutions – Policies and Actions, Sustainable Solutions – Targets |
We meet the ESRS disclosure requirements by using references in some cases. These references, which have been inserted in the respective sections of the Group Sustainability Statement, lead to further information in the general part of the Combined Management Report.
| References to the general part of the combined management report | ||
|---|---|---|
|
Disclosure Requirement |
Datapoint | Section in Management Report |
| ESRS 2 GOV-1 | 21 (a) |
Declaration on Corporate Governance – Composition of the Board of Management Declaration on Corporate Governance – Composition of the Supervisory Board |
| ESRS 2 GOV-1 | 21 (b) | Declaration on Corporate Governance – Composition of the Supervisory Board |
| ESRS 2 GOV-1 | 21 (c) |
Declaration on Corporate Governance – Objectives and Concept for the Composition of the Board of
Management Declaration on Corporate Governance – Implementation Status of the Objectives Declaration on Corporate Governance – Composition of the Supervisory Board Declaration on Corporate Governance – Implementation Status of the Objectives and Qualification Matrix |
| ESRS 2 GOV-1 | 21 (d) | Declaration on Corporate Governance – Promotion of Equal Participation of Women and Men in Leadership Positions |
| ESRS 2 GOV-1 | 21 (e) | Declaration on Corporate Governance – Implementation Status of the Objectives and Qualification Matrix |
| ESRS 2 GOV-1 | 22 (a) | Declaration on Corporate Governance – Responsibilities and Duties of the Board of Management and Supervisory Board in Relation to Impacts, Risks, and Opportunities within the Meaning of the European Sustainability Reporting Standards (ESRS) |
| ESRS 2 GOV-1 | 22 (b) | Declaration on Corporate Governance – Responsibilities and Duties of the Board of Management and Supervisory Board in Relation to Impacts, Risks, and Opportunities within the Meaning of the European Sustainability Reporting Standards (ESRS) |
| ESRS 2 GOV-1 | 22 (c) i | Declaration on Corporate Governance – Responsibilities and Duties of the Board of Management and Supervisory Board in Relation to Impacts, Risks, and Opportunities within the Meaning of the European Sustainability Reporting Standards (ESRS) |
| ESRS 2 GOV-1 | 22 (c) ii | Declaration on Corporate Governance – Responsibilities and Duties of the Board of Management and Supervisory Board in Relation to Impacts, Risks, and Opportunities within the Meaning of the European Sustainability Reporting Standards (ESRS) |
| ESRS 2 GOV-1 | 22 (c) iii | Declaration on Corporate Governance – Responsibilities and Duties of the Board of Management and Supervisory Board in Relation to Impacts, Risks, and Opportunities within the Meaning of the European Sustainability Reporting Standards (ESRS) |
| ESRS 2 GOV-1 | 22 (d) | Declaration on Corporate Governance – Responsibilities and Duties of the Board of Management and Supervisory Board in Relation to Impacts, Risks, and Opportunities within the Meaning of the European Sustainability Reporting Standards (ESRS) |
| ESRS 2 GOV-1 | 23 | Declaration on Corporate Governance – Ensuring Sustainability Competence in the Board of Management and Supervisory Board |
| ESRS 2 GOV-1 | 23 (a) |
Declaration on Corporate Governance – Implementation Status of the Objectives and Qualification Matrix Declaration on Corporate Governance – Ensuring Sustainability Competence in the Board of Management and Supervisory Board |
| ESRS 2 GOV-1 | 23 (b) | Declaration on Corporate Governance – Ensuring Sustainability Competence in the Board of Management and Supervisory Board |
| ESRS 2 GOV-5 | 36 (a) |
Opportunities and Risks Report – Internal Control System Opportunities and Risks Report – Risk Management System |
| ESRS 2 GOV-5 | 36 (b) |
Opportunities and Risks Report – Internal Control System Opportunities and Risks Report – Risk Management System |
| ESRS 2 GOV-5 | 36 (c) |
Opportunities and Risks Report – Internal Control System Opportunities and Risks Report – Risk Management System Opportunities and Risks Report – Opportunities and Risks in General and in the Entity’s Business Environment |
| ESRS 2 GOV-5 | 36 (d) |
Opportunities and Risks Report – Internal Control System Opportunities and Risks Report – Risk Management System |
| ESRS 2 GOV-5 | 36 (e) |
Opportunities and Risks Report – Internal Control System Opportunities and Risks Report – Risk Management System |
| ESRS 2 SBM-1 | 40 (a) i | Company Profile – Business Model |
| ESRS 2 SBM-1 | 40 (a) ii |
Company Profile – Business Model Company Profile – Segments |
| ESRS 2 SBM-1 | 40 (a) iii | Company Profile – Organization |
| ESRS 2 SBM-1 | 40 (f) |
Company Profile – Business Model Corparate Strategy – Become Climate-Neutral and Fully Circular |
| ESRS 2 SBM-1 | 42 (a) i | Value Chain – Procurement |
| ESRS 2 SBM-1 | 42 (b) | Company Profile – Business Model |
| ESRS 2 SBM-1 | 42 (c) |
Company Profile – Business Model Value Chain |
| ESRS 2 SBM-2 | 45 (c) | Company Strategy – Strategic Goals and Activities |
| ESRS 2 SBM-2 | 45 (c) iii | Company Strategy – Strategic Goals and Activities |
| ESRS 2 IRO-1 | 53 (c) iii | Opportunities and Risks Report – Risk Management System |
| ESRS 2 IRO-1 | 53 (e) |
Opportunities and Risks Report – Risk Management System Opportunities and Risks Report – Opportunities and Risks in General and in the Entity’s Business Environment |
| ESRS 2 | AR11 | Opportunities and Risks Report – Internal Control System |
| ESRS 2 | AR12 | Company Profile – Business Model |
| ESRS 2 | AR13 | Company Profile – Business Model |
| ESRS 2 | AR15 | Company Profile – Business Model |
| ESRS E5-4 | 30 | Value Chain – Procurement |
| ESRS E5-5 | 35 | Company Profile – Segments |
List of datapoints in cross-cutting and topical standards that derive from other EU legislation |
|||||||
| Disclosure Requirement |
Datapoint | Name of datapoint | SFDR1 | Pillar 3 | Benchmark Regulation |
EU Climate Law | Section in Group Sustainability Statement |
| ESRS 2 GOV-1 | 21 (d) | Board's gender diversity | X | X | Governance – The Role of the Administrative, Management and Supervisory Bodies | ||
| ESRS 2 GOV-1 | 21 (e) | Percentage of board members who are independent | X | Governance – The Role of the Administrative, Management and Supervisory Bodies | |||
| ESRS 2 GOV-4 | 30 | Statement on due diligence | X | Governance – Statement on Due Diligence | |||
| ESRS 2 SBM-1 | 40 (d) i | Involvement in activities related to fossil fuel activities | X | X | X | Strategy – United Nations Sustainable Development Goals (SDGs) | |
| ESRS 2 SBM-1 | 40 (d) ii | Involvement in activities related to chemical production | X | X | Non-material datapoint | ||
| ESRS 2 SBM-1 | 40 (d) iii | Involvement in activities related to controversial weapons | X | X | Non-material datapoint | ||
| ESRS 2 SBM-1 | 40 (d) iv | Involvement in activities related to cultivation and production of tobacco | X | Non-material datapoint | |||
| ESRS E1-1 | 14 | Transition plan to reach climate neutrality by 2050 | X | ESRS E1: Climate Change – Our Transition Plan for Climate Change Mitigation | |||
| ESRS E1-1 | 16 (g) | Undertakings excluded from Paris-aligned Benchmarks | X | X | ESRS E1: Climate Change – Our Transition Plan for Climate Change Mitigation | ||
| ESRS E1-4 | 34 | GHG emission reduction targets | X | X | X | ESRS E1: Climate Change – Targets | |
| ESRS E1-5 | 38 | Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) | X | ESRS E1: Climate Change – Energy Usage | |||
| ESRS E1-5 | 37 | Energy consumption and mix | X | ESRS E1: Climate Change – Energy Usage | |||
| ESRS E1-5 | 40 bis 43 | Energy intensity associated with activities in high climate impact sectors | X | ESRS E1: Climate Change – Energy Usage | |||
| ESRS E1-6 | 44 | Gross Scope 1, 2, 3 and Total GHG emissions | X | X | X | ESRS E1: Climate Change – Greenhouse Gas Emissions | |
| ESRS E1-6 | 53 bis 55 | Gross GHG emissions intensity | X | X | X | ESRS E1: Climate Change – Greenhouse Gas Emissions | |
| ESRS E1-7 | 56 | GHG removals and carbon credits | X | ESRS E1: Climate Change – Greenhouse Gas Emissions | |||
| ESRS E1-9 | 66 | Exposure of the benchmark portfolio to climate-related physical risks | X | ESRS E1: Climate Change – Anticipated Financial Effects | |||
| ESRS E1-9 | 66a | Disaggregation of monetary amounts by acute and chronic physical risk | X | ESRS E1: Climate Change – Anticipated Financial Effects | |||
| ESRS E1-9 | 66c | Location of significant assets at material physical risk | X | ESRS E1: Climate Change – Anticipated Financial Effects | |||
| ESRS E1-9 | 67 (c) | Breakdown of the carrying value of its real estate assets by energy-efficiency classes | X | ESRS E1: Climate Change – Anticipated Financial Effects | |||
| ESRS E1-9 | 69 | Degree of exposure of the portfolio to climaterelated opportunities | X | ESRS E1: Climate Change – Anticipated Financial Effects | |||
| ESRS E2-4 | 28 | 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 | X | ESRS E2: Pollution – Metrics | |||
| ESRS E3-1 | 9 | Water and marine resources | X | ESRS E3: Water and Marine Resources – Water Program | |||
| ESRS E3-1 | 13 | Dedicated policy | X | ESRS E3: Water and Marine Resources – Water Program | |||
| ESRS E3-1 | 14 | Sustainable oceans and seas | X | ESRS E3: Water and Marine Resources – Water Program | |||
| ESRS E3-4 | 28 (c) | Total water recycled and reused | X | Non-material datapoint | |||
| ESRS E3-4 | 29 | Total water consumption in m3 per net revenue on own operations | X | Non-material datapoint | |||
| ESRS 2 SBM-3 – E4 | 16 (a) i | X | ESRS E4: Biodiversity and Ecosystems – Policies and Actions | ||||
| ESRS 2 SBM-3 – E4 | 16 (b) | X | ESRS E4: Biodiversity and Ecosystems – Metrics | ||||
| ESRS 2 SBM-3 – E4 | 16 (c) | X | ESRS E4: Biodiversity and Ecosystems – Metrics | ||||
| ESRS E4-2 | 24 (b) | Sustainable land / agriculture practices or policies | X | Non-material datapoint | |||
| ESRS E4-2 | 24 (c) | Sustainable oceans / seas practices or policies | X | ESRS E4: Biodiversity and Ecosystems – Policies and Actions | |||
| ESRS E4-2 | 24 (d) | Policies to address deforestation | X | Non-material datapoint | |||
| ESRS E5-5 | 37 (d) | Non-recycled waste | X | ESRS E5: Resource Use and Circular Economy – Resource Outflows (Products and Waste) | |||
| ESRS E5-5 | 39 | Hazardous waste and radioactive waste | X | ESRS E5: Resource Use and Circular Economy – Resource Outflows (Products and Waste) | |||
| ESRS 2 SBM3 - S1 | 14 (f) | Risk of incidents of forced labour | X | ESRS S1: Own Workforce – Strategy | |||
| ESRS 2 SBM3 - S1 | 14 (g) | Risk of incidents of child labour | X | ESRS S1: Own Workforce – Strategy | |||
| ESRS S1-1 | 20 | Human rights policy commitments | X | ESRS S1: Own Workforce – Policies | |||
| ESRS S1-1 | 21 | Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 | X | ESRS S1: Own Workforce – Policies | |||
| ESRS S1-1 | 22 | processes and measures for preventing trafficking in human beings | X | ESRS S1: Own Workforce – Policies | |||
| ESRS S1-1 | 23 | workplace accident prevention policy or management system | X | ESRS S1: Own Workforce – Actions on Impact, Risk, and Opportunity Management | |||
| ESRS S1-3 | 32 (c) | grievance/complaints handling mechanisms | X | ESRS S1: Own Workforce – Actions on Impact, Risk, and Opportunity Management | |||
| ESRS S1-14 | 88 (b) & (c) | Number of fatalities and number and rate of work-related accidents paragraph | X | X | ESRS S1: Own Workforce – Health and Safety | ||
| ESRS S1-14 | 88 (e) | Number of days lost to injuries, accidents, fatalities or illness | X | ESRS S1: Own Workforce – Health and Safety | |||
| ESRS S1-16 | 97 (a) | Unadjusted gender pay gap | X | X | ESRS S1: Own Workforce – Compensation Metrics (Pay Gap and Total Compensation) | ||
| ESRS S1-16 | 97 (b) | Excessive CEO pay ratio | X | ESRS S1: Own Workforce – Compensation Metrics (Pay Gap and Total Compensation) | |||
| ESRS S1-17 | 103 (a) | Incidents of discrimination | X | ESRS S1: Own Workforce – Incidents, Complaints, and Severe Human Rights Impacts | |||
| ESRS S1-17 | 104 (a) | Non-respect of UNGPs on Business and Human Rights and OECD | X | X | ESRS S1: Own Workforce – Incidents, Complaints, and Severe Human Rights Impacts | ||
| ESRS 2 SBM3 – S2 | 11 (b) | Significant risk of child labour or forced labour in the value chain | X | ESRS S2: Workers in the Value Chain – Strategy | |||
| ESRS S2-1 | 17 | Human rights policy commitments | X | ESRS S2: Workers in the Value Chain – Supplier Code of Conduct, ESRS S2: Workers in the Value Chain – Opportunities for Offering Training and Dialogue, ESRS S2: Workers in the Value Chain – Actions for Suppliers with a Specific or Potential Human Rights Risk |
|||
| ESRS S2-1 | 18 | Policies related to value chain workers | X | ESRS S2: Workers in the Value Chain – Supplier Code of Conduct | |||
| ESRS S2-1 | 19 | Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines | X | X | ESRS S2: Workers in the Value Chain – Supplier Code of Conduct | ||
| ESRS S2-1 | 19 | Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 | X | ESRS S2: Workers in the Value Chain – Supplier Code of Conduct | |||
| ESRS S2-4 | 36 | Human rights issues and incidents connected to its upstream and downstream value chain | X | ESRS S2: Workers in the Value Chain – Preventive and Remedial Measures, ESRS S2: Workers in the Value Chain – Product Stewardship |
|||
| ESRS S3-1 | 16 | Human rights policy commitments | X | Non-material datapoint | |||
| ESRS S3-1 | 17 | Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines | X | X | Non-material datapoint | ||
| ESRS S3-4 | 36 | Human rights issues and incidents | X | Non-material datapoint | |||
| ESRS S4-1 | 16 | Policies related to consumers and end-users | X | Non-material datapoint | |||
| ESRS S4-1 | 17 | Non-respect of UNGPs on Business and Human Rights and OECD guidelines | X | X | Non-material datapoint | ||
| ESRS S4-4 | 35 | Human rights issues and incidents | X | Non-material datapoint | |||
| ESRS G1-1 | 10 (b) | United Nations Convention against Corruption | X | Non-material datapoint | |||
| ESRS G1-1 | 10 (d) | Protection of whistle blowers | X | Non-material datapoint | |||
| ESRS G1-4 | 24 (a) | Fines for violation of anti-corruption and anti-bribery laws | X | X | Non-material datapoint | ||
| ESRS G1-4 | 24 (b) | Standards of anti corruption and anti-bribery | X | Non-material datapoint | |||
1 Sustainable Finance Disclosure Regulation