ESRS indices

Index of ESRS Disclosure Requirements

References in the ESRS index that do not relate to the sustainability report are indicated with a ↗. All other references relate to the sustainability report.

ESRS 2 – General disclosures

No.		Designation of DRs		Reference
BP-1		General basis for preparation of the sustainability statement		About this Sustainability Report
BP-2		Disclosures in relation to specific circumstances		About this Sustainability Report
GOV-1		The role of the administrative, management and supervisory bodies		Information on the Board of Management and Supervisory Board
GOV-2		Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies		Information on the Board of Management and Supervisory Board Sustainability Management
GOV-3		Integration of sustainability-related performance in incentive schemes		Information on the Board of Management and Supervisory Board
GOV-4		Statement on due diligence		Annex to the sustainability Report: Disclosures on due diligence
GOV-5		Risk management and internal controls over sustainability reporting		Risk Management and internal controls over Sustainability Reporting
SBM-1		Strategy, business model and value chain		Business Model, Value Chain and Strategy ↗ Structure and Business Activities ↗ Goals and Strategies Metrics: Employees and non-employees
SBM-2		Interests and views of stakeholders		Interests and Views of Stakeholders
SBM-3		Material impacts, risks and opportunities and their interaction with strategy and business model		Sustainability Management Procedure for and Results of the Double Materiality Assessment In all topical standards, in each case under “Material impacts, risks and opportunities and their interaction with strategy and business model”: Climate Change Pollution Water Biodiversity and ecosystems Resource use and circular economy Employees and non-employees Sustainability in the supply chain Affected Communities Customers Societal Impact Business conduct information Climate change: Strategy: Climate change resilience Biodiversity and ecosystems: Impacts and dependencies in or near biodiversity-sensitive areas
IRO-1		Description of the process to identify and assess material impacts, risks and opportunities		Procedure for and Results of the Double Materiality Assessment
IRO-2		Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement		Procedure for and Results of the Double Materiality Assessment Index of ESRS Disclosure Requirements Index of datapoints that derive from other EU legislation

ESRS E1 – Climate change

No.		Designation of DRs		Reference
E1-1		Transition plan for climate change mitigation		Strategy: Climate change and transition plan
E1-2		Policies related to climate change mitigation and adaptation		Policy: Decarbonization
E1-3		Actions and resources in relation to climate change policies		Actions and resources: Climate change
E1-4		Targets related to climate change mitigation and adaptation		Targets: Climate change
E1-5		Energy consumption and mix		Metrics: Climate change
E1-6		Gross Scopes 1, 2, 3 and Total GHG emissions		Metrics: Climate change
E1-7		GHG removals and GHG mitigation projects financed through carbon credits		Metrics: Climate change
E1-8		Internal carbon pricing		Metrics: Climate change

ESRS E2 – Pollution

No.		Designation of DRs		Reference
E2-1		Policies related to pollution		Policy: Pollution of Air, Water and Soil Policy: Substances of very high concern
E2-2		Actions and resources related to pollution		Actions and resources: Pollution of Air, Water and Soil Actions and resources: Substances of very high concern
E2-3		Targets related to pollution		Targets: Air and water pollution Targets: Substances of very high concern
E2-4		Pollution of air, water and soil		Metrics: Air and water pollution
E2-5		Substances of concern and substances of very high concern		Metrics: Substances of very high concern

ESRS E3 – Water and marine resources

No.		Designation of DRs		Reference
E3-1		Policies related to water and marine resources		Policy: Water
E3-2		Actions and resources related to water and marine resources policies		Actions and resources: Water
E3-3		Targets related to water and marine resources		Targets: Water
E3-4		Water consumption		Metrics: Water

ESRS E4 – Biodiversity and ecosystems

No.		Designation of DRs		Reference
E4-1		Transition plan and consideration of biodiversity and ecosystems in strategy and business model		Transition plan and consideration of biodiversity and ecosystems in strategy and business model
E4-2		Policies related to biodiversity and ecosystems		Policy: Biodiversity and ecosystems
E4-3		Actions and resources related to biodiversity and ecosystems		Actions and resources: Biodiversity and ecosystems
E4-4		Targets related to biodiversity and ecosystems		Targets: Biodiversity and ecosystems
E4-5		Impact metrics related to biodiversity and ecosystems change		Metrics: Biodiversity and ecosystems

ESRS E5 – Resource use and circular economy

No.		Designation of DRs		Reference
E5-1		Policies related to resource use and circular economy		Policy: Resource use and circular economy
E5-2		Actions and resources in relation to resource use and circular economy		Actions and resources: Resource use and circular economy
E5-3		Targets related to resource use and circular economy		Targets: Resource use and circular economy
E5-4		Resource inflows		Metrics: Resource use and circular economy Actions: Water
E5-5		Resource outflows		Metrics: Resource use and circular economy ↗ Structure and Business Activities

ESRS S1 – Employees and non-employee workers

No.		Designation of DRs		Reference
S1-1		Policies related to own workforce		Interaction with strategy and business model Policy: Employees and non-employees
S1-2		Processes for engaging with own workforce and workers’ representatives about impacts		Processes: Engaging with employees and workers’ representatives about impacts
S1-3		Processes to remediate negative impacts and channels for own workforce to raise concerns		Processes: Remediation of negative impacts and complaint channels Business conduct information: Protection of whistleblowers
S1-4		Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions		Actions related to working conditions Actions related to occupational health and safety Actions related to equal treatment and equal opportunities Actions related to other work-related rights Business conduct information: Protection of whistleblowers
S1-5		Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities		Interaction with strategy and business model Targets related to working conditions Targets related to occupational health and safety Targets related to other work-related rights Targets related to equal treatment and equal opportunities
S1-6		Characteristics of the undertaking’s employees		Metrics: Employees and non-employees
S1-7		Characteristics of non-employee workers in the undertaking’s own workforce		Metrics related to non-employees Metrics related to occupational health and safety
S1-8		Collective bargaining coverage and social dialog		Metrics related to collective bargaining coverage and social dialogue
S1-9		Diversity metrics		Metrics: Employees and non-employees Metrics on diversity
S1-10		Adequate wages		Targets related to working conditions Metrics related to adequate wages
S1-13		Training and skills development metrics		Metrics: Employees and non-employees Metrics related to training
S1-14		Health and safety metrics		Occupational health and safety Metrics related to occupational health and safety
S1-16		Remuneration metrics (pay gap and total remuneration)		Equal treatment and equal opportunities Metrics related to pay gaps and annual total gross remuneration
S1-17		Incidents, complaints and severe human rights impacts		Other work-related rights Metrics related to other work-related rights

ESRS S2 – Sustainability in the supply chain

No.		Designation of DRs		Reference
S2-1		Policies related to value chain workers		Policy: Responsible supply chain system
S2-2		Processes for engaging with value chain workers about impacts		Stakeholder engagement
S2-3		Processes to remediate negative impacts and channels for value chain workers to raise concerns		Remedial action and complaint channels Business conduct information: Protection of whistleblowers
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 actions		Actions under the responsible supply chain system Targets, progress measurement and the effectiveness of actions
S2-5		Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities		Targets, progress measurement and the effectiveness of actions

ESRS S3 – Affected communities

No.		Designation of DRs		Reference
S3-1		Policies related to affected communities		Sustainability in the supply chain: Policy: Responsible supply chain system
S3-2		Processes for engaging with affected communities about impacts		Material impacts and their interaction with strategy and business model
S3-3		Processes to remediate negative impacts and channels for affected communities to raise concerns		Material impacts and their interaction with strategy and business model
S3-4		Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions		Material impacts and their interaction with strategy and business model Sustainability in the supply chain: Actions under the responsible supply chain system Sustainability in the supply chain: Targets, progress measurement and the effectiveness of actions

ESRS S4 – Consumers and end-users

No.		Designation of DRs		Reference
S4-1		Policies related to consumers and end-users		Policies: Personal safety of customers Employees and non-employees: Policy: Employees and non-employees Employees and non-employees: Other work-related rights
S4-2		Processes for engaging with consumers and end-users about impacts		Processes: engaging with customers
S4-3		Processes to remediate negative impacts and channels for consumers and end-users to raise concerns		Processes: remedial processes and reporting channels
S4-4		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		Actions: personal safety of customers
S4-5		Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities		Targets: Personal safety of customers

Societal Impact – Entity specific disclosures

No.

Designation of DRs

Reference

Policies: Societal impact

Actions: Societal impact

Targets: Societal impact

ESRS G1 – Business conduct

No.		Designation of DRs		Reference
G1-1		Corporate culture and business conduct policies		Corporate Culture Protection of Whistleblowers Corruption and Bribery
G1-2		Management of relationships with suppliers		Management of relationships with suppliers and payment practices Sustainability in the supply chain: Policy: Responsible supply chain system Sustainability in the supply chain: Actions under the responsible supply chain system
G1-3		Prevention and detection of corruption and bribery		Corruption and Bribery
G1-4		Incidents of corruption or bribery		Corruption and Bribery
G1-5		Political influence and lobbying activities		Lobbying activities