Take a look at our previous reports:

List of Datapoints that derive from Other EU Legislation

List of datapoints that derive from other EU legislation

Disclosure Requirement
and related datapoint

SFDR
reference

Pillar 3
reference

Benchmark Regulation
reference

EU Climate Law
reference

Section

ESRS 2 GOV-1
Board's gender diversity paragraph 21 (d)

x

x

Corporate Governance: Board of Directors

ESRS 2 GOV-1
Percentage of board members who are independent paragraph 21 (e)

x

Corporate Governance: Board of Directors

ESRS 2 GOV-4
Statement on due diligence paragraph 30

x

Sustainability statements: due diligence

ESRS 2 SBM-1
Involvement in activities related to fossil fuel activities paragraph 40 (d) i

x

x

x

Not applicable

ESRS 2 SBM-1
Involvement in activities related to chemical production paragraph 40 (d) ii

x

x

Not applicable

ESRS 2 SBM-1
Involvement in activities related to controversial weapons paragraph 40 (d) iii

x

x

Not applicable

ESRS 2 SBM-1
Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv

x

Not applicable

ESRS E1-1
Transition plan to reach climate neutrality by 2050 paragraph 14

x

Sustainability statements: E1-1

ESRS E1-1
Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g)

x

x

Not applicable

ESRS E1-4
GHG emission reduction targets paragraph 34

x

x

x

Sustainability statements: E1-1

ESRS E1-5
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38

x

Not applicable

ESRS E1-5
Energy consumption and mix paragraph 37

x

Sustainability Statements: E1-5

ESRS E1-5
Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43

x

Not applicable

ESRS E1-6
Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44

x

x

x

Sustainability Statements: E1-6

ESRS E1-6
Gross GHG emissions intensity paragraphs 53 to 55

x

x

x

Not stated

ESRS E1-7
GHG removals and carbon credits paragraph 56

x

Not applicable

ESRS E1-9
Exposure of the benchmark portfolio to climate-related physical risks paragraph 66

x

Not stated

ESRS E1-9
Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a)

x

Not stated

ESRS E1-9
Location of significant assets at material physical risk paragraph 66 (c).

 

 

 

 

 

ESRS E1-9
Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c).

x

Not stated

ESRS E1-9
Degree of exposure of the portfolio to climate- related opportunities paragraph 69

x

Not stated

ESRS E2-4
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, paragraph 28

x

Not material

ESRS E3-1
Water and marine resources paragraph 9

x

Not material

ESRS E3-1
Dedicated policy paragraph 13

x

Not material

ESRS E3-1
Sustainable oceans and seas paragraph 14

x

Not material

ESRS E3-4
Total water recycled and reused paragraph 28 (c)

x

Not material

ESRS E3-4
Total water consumption in m3 per net revenue on own operations paragraph 29

x

Not material

ESRS 2- IRO 1 - E4
paragraph 16 (a) i

x

Not material

ESRS 2- IRO 1 - E4
paragraph 16 (b)

x

Not material

ESRS 2- IRO 1 - E4
paragraph 16 (c)

x

Not material

ESRS E4-2
Sustainable land / agriculture practices or policies paragraph 24 (b)

x

Not material

ESRS E4-2
Sustainable oceans / seas practices or policies paragraph 24 (c)

x

Not material

ESRS E4-2
Policies to address deforestation paragraph 24 (d)

x

Not material

ESRS E5-5
Non-recycled waste paragraph 37 (d)

x

Not material

ESRS E5-5
Hazardous waste and radioactive waste paragraph 39

x

Not material

ESRS 2- SBM3 - S1
Risk of incidents of forced labour paragraph 14 (f)

x

Not stated

ESRS 2- SBM3 - S1
Risk of incidents of child labour paragraph 14 (g)

x

Not stated

ESRS S1-1
Human rights policy commitments paragraph 20

x

Not stated

ESRS S1-1
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21

x

Sustainability statements: S1

ESRS S1-1
processes and measures for preventing trafficking in human beings paragraph 22

x

Not stated

ESRS S1-1
workplace accident prevention policy or management system paragraph 23

x

Not material

ESRS S1-3
grievance/complaints handling mechanisms paragraph 32 (c)

x

Not stated

ESRS S1-14
Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and (c)

x

x

Not material

ESRS S1-14
Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e)

x

Not material

ESRS S1-16
Unadjusted gender pay gap paragraph 97 (a)

x

x

Not stated

ESRS S1-16
Excessive CEO pay ratio paragraph 97 (b)

x

Not stated

ESRS S1-17
Incidents of discrimination paragraph 103 (a)

x

Not stated

ESRS S1-17
Non-respect of UNGPs on Business and Human Rights and OECD paragraph 104 (a)

x

x

Not stated

ESRS 2- SBM3 – S2
Significant risk of child labour or forced labour in the value chain paragraph 11 (b)

x

Not material

ESRS S2-1
Human rights policy commitments paragraph 17

x

Not material

ESRS S2-1
Policies related to value chain workers paragraph 18

x

Not material

ESRS S2-1
Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19

x

x

Not material

ESRS S2-1
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19

x

Not material

ESRS S2-4
Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36

x

Not material

ESRS S3-1
Human rights policy commitments paragraph 16

x

Not material

ESRS S3-1
non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17

x

x

Not material

ESRS S3-4
Human rights issues and incidents paragraph 36

x

Not material

ESRS S4-1
Policies related to consumers and end-users paragraph 16

x

Sustainability statements: S4

ESRS S4-1
Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17

x

x

Not stated

ESRS S4-4
Human rights issues and incidents paragraph 35

x

Not stated

ESRS G1-1
United Nations Convention against Corruption paragraph 10 (b)

x

Not applicable

ESRS G1-1
Protection of whistle- blowers paragraph 10 (d)

x

Sustainability statements: G1-1

ESRS G1-4
Fines for violation of anti-corruption and anti-bribery laws paragraph 24 (a)

x

x

Not material

ESRS G1-4
Standards of anti- corruption and anti- bribery paragraph 24 (b)

x

Not material