3.8ESG Content index

ESRS 2 IRO-2

This annual report has been prepared to comply with the European Sustainability Reporting Standards principles and disclosure requirements, prioritizing and emphasizing the most material information to produce a concise, relevant and clear report.

The ESG content index includes the ESRS references.


Material Topic

ESRS Reference

Disclosure Requirement

Section

General Disclosures

ESRS 2

BP-1

General basis for preparation of sustainability statements

3.1.1; 3.7

General Disclosures

ESRS 2

BP-2

Disclosures in relation to specific circumstances

3.1.1; 3.7

General Disclosures

ESRS 2

GOV-1

The role of the administrative, management and supervisory bodies

2.1.2; 2.1.3; 2.2; 3.1.1; 3.4.1

General Disclosures

ESRS 2

GOV-2

Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies

2.1.2; 2.1.3; 2.2; 2.5; 3.1.1

General Disclosures

ESRS 2

GOV-3

Integration of sustainability-related performance in incentive schemes

2.3.1; 2.3.2; 3.1.1; 3.2.2

General Disclosures

ESRS 2

GOV-4

Statement on due diligence

1.4; 2.1.2; 2.5; 3.1.1; 3.1.3; 3.1.4; 3.3.3; 3.4; 3.7

General Disclosures

ESRS 2

GOV-5

Risk management and internal controls over sustainability reporting

1.4; 2.1; 2.2; 2.5; 3.1.1

General Disclosures

ESRS 2

SBM-1

Strategy, business model and value chain

1.2; 1.3; 3.1.2 3.1.4; 3.7; 4.1.1

General Disclosures

ESRS 2

SBM-2

Interests and views of stakeholders

1.4; 2.1; 2.5.2; 3.1.3; 3.1.4; 3.2.2; 3.2.3; 3.3; 3.4; 3.7

General Disclosures

ESRS 2

SBM-3

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

1.2; 1.3; 1.4; 2.5; 3.1.4; 3.1.5; 3.2.1; 3.2.2; 3.2.3; 3.3; 3.4; 3.7; 4.3.27

General Disclosures

ESRS 2

IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities

1.4; 2.5; 3.1.3; 3.1.4; 3.1.5; 3.2.1; 3.2.2; 3.2.3; 3.3; 3.4; 3.7; 4.3.27

General Disclosures

ESRS 2

IRO-2

Disclosure requirements in ESRS covered by the undertaking’s sustainability statement

3.1.4; 3.8; 3.9

Emissions

E1

GOV-3

Integration of sustainability-related performance in incentive schemes

2.3.1; 2.3.2; 2.3.4; 3.1.1; 3.2.2

Emissions

E1

E1-1

Transition plan for climate change mitigation

1.1.3; 1.3; 1.4; 1.5; 3.1.1; 3.2.1; 3.2.2; 3.2.4; 3.6.1.1; 3.6.1.2; 4.2.1; 4.3.7; 4.3.13; 4.3.27

Emissions

E1

SBM-3

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

1.4; 3.1.4; 3.2.1; 3.2.2; 3.7

Emissions

E1

IRO-1

Description of the processes to identify and assess material climate-related impacts, risks and opportunities

1.4; 3.1.3; 3.1.4; 3.2.1; 3.2.2; 3.7; 4.3.27

Emissions

E1

E1-2

Policies related to climate change mitigation and adaptation

1.1.3; 3.2.2

Emissions

E1

E1-3

Actions and resources in relation to climate change policies

1.3; 1.5; 3.2.1; 3.2.2; 3.2.4; 4.2.1; 4.3.7; 4.3.13; 4.3.27

Emissions

E1

E1-4

Targets related to climate change mitigation and adaptation

1.1.3; 3.2.1; 3.2.2; 3.6.1.1; 3.6.3;3.7.2

Emissions

E1

E1-5

Energy consumption & mix

3.2.2; 3.6.1.1; 3.6.3; 3.7.2

Emissions

E1

E1-6

Gross scopes 1, 2, 3 and Total GHG emissions

3.2.2; 3.6.1.1; 3.6.3; 3.7.2

Emissions

E1

E1-7

GHG removals and GHG mitigation projects financed through carbon credits

3.2.2

Emissions

E1

E1-8

Internal carbon pricing  

Not material per the outcome of DMA.

Emissions

E1

E1-9

Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

Reported only qualitative disclosures in sections 3.2.1 and 3.2.2 based on ESRS phased-in disclosure requirements (transitional provision).

Decommissioning

ESRS 2

SBM-3

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

1.4; 3.1.4; 3.2.3; 3.7

Decommissioning

ESRS 2

MDR-P

Policies in place to manage material impacts, risks and opportunities

1.1.3; 3.2.3

Decommissioning

ESRS 2

MDR-A

Actions and resources to manage material impacts, risks, and opportunities

1.3; 1.4; 1.5; 3.2.3; 4.2.7; 4.3.24

Decommissioning

ESRS 2

MDR-M

Metrics used to evaluate performance and effectiveness in relation to a material impact, risk or opportunity

1.1.3; 3.2.3; 3.7.1

ESRS 2

MDR-T

Targets set to manage material impacts, risks and opportunities

Our People

S1

SBM-2

Interests and views of stakeholders

3.1.3; 3.1.4; 3.3.1; 3.7

Our People

S1

SBM-3

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

1.4; 3.1.4; 3.3.1; 3.7

Our People

S1

S1-1

Policies related to own workforce

1.1.3; 3.3.1

Our People

S1

S1-2

Processes for engaging with own workers and workers’ representatives about impacts

3.1.3; 3.1.4; 3.3.1; 3.4.1; 3.7

Our People

S1

S1-3

Processes to remediate negative impacts and channels for own workers to raise concerns

2.5.2; 3.1.3; 3.3.1; 3.4.1

Our People

S1

S1-4

Taking action on material impacts and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions and approaches

1.1.3; 1.4; 2.5; 3.1.3; 3.3.1; 3.4.1; 3.6.2.1; 3.6.3; 3.7.3; 4.2.1; 4.3.14; 4.3.6

Our People

S1

S1-5

Targets related to managing material impacts, advancing positive impacts, as well as to risks and opportunities

1.1.3; 3.3.1

Our People

S1

S1-6

Characteristics of the undertaking’s employees

3.3.1; 3.6.2.1; 3.6.3; 3.7.3; 4.3.6

Our People

S1

S1-7

Characteristics of non-employee workers in the undertaking’s own workforce

3.3.1; 3.6.2.1; 3.6.3; 3.7.3

Our People

S1

S1-8

Collective bargaining coverage and social dialogue

Not material per the outcome of DMA.

Our People

S1

S1-9

Diversity metrics

3.3.1; 3.6.2.1; 3.6.3; 3.7.3

Our People

S1

S1-10

Adequate Wages

3.3.1; 3.6.2.1; 3.7.3

Our People

S1

S1-11

Social protection

Not material per the outcome of DMA.

Our People

S1

S1-12

Persons with disabilities

Not material per the outcome of DMA.

Our People

S1

S1-13

Training and Skills Development metrics

3.3.1; 3.6.2.1; 3.7.3

Our People

S1

S1-15

Work-life balance

Not material per the outcome of DMA.

Our People

S1

S1-16

Remuneration metrics (pay gap and total remuneration)

2.3.2; 3.3.1; 3.6.2.1; 3.7.3

Our People

S1

S1-17

Incidents, complaints and severe human rights impacts

3.3.1; 3.3.3; 3.4.1

Health, Safety and Security

ESRS 2

SBM-3

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

1.4; 3.1.4; 3.3.2; 3.7

Health, Safety and Security

ESRS 2

MDR-P

Policies in place to manage material impacts, risks and opportunities

1.1.3; 3.3.2

Health, Safety and Security

ESRS 2

MDR-A

Actions and resources to manage material impacts, risks, and opportunities

1.4; 3.3.2; 4.2.1

Health, Safety and Security

ESRS 2

MDR-M

Metrics used to evaluate performance and effectiveness in relation to a material impact, risk or opportunity

1.1.3; 3.3.2; 3.6.2.2; 3.6.3; 3.6.4; 3.7

ESRS 2

MDR-T

Targets set to manage material impacts, risks and opportunities

S1

S1-14

Health and safety metrics

Human rights

S2

SBM-2

Interests and views of stakeholders

3.1.3; 3.1.4; 3.3.3; 3.7

Human rights

S2

SBM-3

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

1.4; 3.1.4; 3.3.3; 3.7

Human rights

S2

S2-1

Policies related to value chain workers

1.1.3; 3.3.3; 3.4.1

Human rights

S2

S2-2

Processes for engaging with value chain workers about impacts

3.1.3; 3.1.4; 3.3.3; 3.4.1; 3.7

Human rights

S2

S2-3

Processes to remediate negative impacts and channels for value chain workers to raise concerns

2.5.2; 3.1.3; 3.3.3; 3.4.1

Human rights

S2

S2-4

Taking action on material impacts and approaches to mitigating material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions and approaches

1.1.3; 1.4; 2.5; 3.1.3; 3.3.3; 3.4.1; 4.2.1

Human rights

S2

S2-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

1.1.3; 3.3.3

Ethics and Compliance

G1

GOV-1

The role of the administrative, supervisory and management bodies

2.1.2; 2.1.3; 2.2; 2.5.2; 3.1.1; 3.4.1

Ethics and Compliance

G1

IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities

1.4; 2.5.2; 3.1.3; 3.1.4; 3.4.1; 3.7

Ethics and Compliance

G1

G1-1

Corporate culture and business conduct policies and corporate culture

1.1.3; 2.5.2; 3.4.1

Ethics and Compliance

G1

G1-2

Management of relationships with suppliers

2.5.2; 3.3.3; 3.4.1

Ethics and Compliance

G1

G1-3

Prevention and detection of corruption and bribery

2.5.2; 3.4.1

Ethics and Compliance

G1

G1-4

Confirmed incidents of corruption or bribery

1.1.3; 2.5.2; 3.4.1; 3.7.4

Ethics and Compliance

G1

G1-5

Political influence and lobbying activities

Not material per the outcome of DMA.

Ethics and Compliance

G1

G1-6

Payment practices

Not material per the outcome of DMA.