| 12 Standards & Topics (ESRS) | Materiality | Sections of Chapter 4 and other Chapters of the document |
|---|---|---|
| ESRS 1 and ESRS 2 - Requirements and General Information | ESRS 1 and ESRS 2 - Requirements and General Information Materiality
|
ESRS 1 and ESRS 2 - Requirements and General Information Sections of Chapter 4 and other Chapters of the document
|
| BP-1: Preparation | BP-1: Preparation Materiality
|
BP-1: Preparation Sections of Chapter 4 and other Chapters of the document 4.1.1 General basis for preparation & 4.1.2 CSR Reporting methodology and process |
| SBM-1: Strategy, business model | SBM-1: Strategy, business model Materiality
|
SBM-1: Strategy, business model Sections of Chapter 4 and other Chapters of the document 4.1.7 Strategy and business model - See also Introduction & Chap. 1 |
| SBM-2: Interests and views of stakeholders | SBM-2: Interests and views of stakeholders Materiality
|
SBM-2: Interests and views of stakeholders Sections of Chapter 4 and other Chapters of the document 4.1.8 Stakeholder consultation |
|
SBM-3: Impacts, risks and opportunities in line with the company’s strategy IRO-1: IRO identification process IRO-2: ESRS covered in the sustainability report |
SBM-3: Impacts, risks and opportunities in line with the company’s strategy IRO-1: IRO identification process IRO-2: ESRS covered in the sustainability report Materiality
|
SBM-3: Impacts, risks and opportunities in line with the company’s strategy IRO-1: IRO identification process IRO-2: ESRS covered in the sustainability report Sections of Chapter 4 and other Chapters of the document 4.1.5 ESG risk management and mapping 4.1.9 Double materiality analysis: matrix & table Present table & 4.1.1 List of non-material ESRS |
|
GOV-1: The role of the administrative, management and supervisory bodies GOV-2: Information sent to the Company’s administrative, management and supervisory bodies and the sustainability issues handled by these bodies GOV-3: Integration of sustainability-related performance in incentive schemes GOV-4: Statement on due diligence GOV-5: Risk management and internal controls over sustainability reporting |
GOV-1: The role of the administrative, management and supervisory bodies GOV-2: Information sent to the Company’s administrative, management and supervisory bodies and the sustainability issues handled by these bodies GOV-3: Integration of sustainability-related performance in incentive schemes GOV-4: Statement on due diligence GOV-5: Risk management and internal controls over sustainability reporting Materiality
|
GOV-1: The role of the administrative, management and supervisory bodies GOV-2: Information sent to the Company’s administrative, management and supervisory bodies and the sustainability issues handled by these bodies GOV-3: Integration of sustainability-related performance in incentive schemes GOV-4: Statement on due diligence GOV-5: Risk management and internal controls over sustainability reporting Sections of Chapter 4 and other Chapters of the document 3.1.1 Organization of governance 3.1.2 Composition of the Board of Directors 3.1.3 Operation of the Board of Directors 3.1.4 Composition and activities of the Board of Directors’ Committees 3.1.3.3 Missions and activities of the Board of Directors 3.2 Compensation of executive corporate officers 4.1.11 Statement on due diligence 4.1.5 ESG risk management and mapping & 4.1.6 Sustainability- related internal controls 3.1.3.3 Missions and activities of the Board of Directors 3.1.4.1 Audit and Financial Risks Committee 3.1.4.4 Strategic, Environmental and Social Committee 2.2.3.4 Process of preparing the extra-financial information |
|
ESRS E1 - Climate E1-1: Transition plan E1-2: Policies related to climate change mitigation and adaptation E1-3: Actions and resources related to the policies E1-4: Targets E1-5: Energy consumption and energy mix E1-6: GHG emissions (Scopes. 1 + 2 + 3) E1-7: GHG removals and carbon credits E1-8: Internal carbon pricing scheme E1-9: Anticipated financial effects |
ESRS E1 - Climate E1-1: Transition plan E1-2: Policies related to climate change mitigation and adaptation E1-3: Actions and resources related to the policies E1-4: Targets E1-5: Energy consumption and energy mix E1-6: GHG emissions (Scopes. 1 + 2 + 3) E1-7: GHG removals and carbon credits E1-8: Internal carbon pricing scheme E1-9: Anticipated financial effects Materiality Material |
ESRS E1 - Climate E1-1: Transition plan E1-2: Policies related to climate change mitigation and adaptation E1-3: Actions and resources related to the policies E1-4: Targets E1-5: Energy consumption and energy mix E1-6: GHG emissions (Scopes. 1 + 2 + 3) E1-7: GHG removals and carbon credits E1-8: Internal carbon pricing scheme E1-9: Anticipated financial effects Sections of Chapter 4 and other Chapters of the document 4.2.1.1 Impacts, Risks and Opportunities related to environmental and climate issues 4.2.3 Transition plan 4.2.2 Reducing impacts with the Net Zero Climate Policy 4.2.2 Reducing impacts 4.2.4 GHG emissions reduction 4.2.1 See Decarbonization targets and levers table 4.2.4 Energy consumed and increase in RE 4.2.4 See GHG emissions table 4.2.5 Reduction and offsetting actions 4.2.1.3 See Internal carbon price (ICF) |
| ESRS E2 - Pollution | ESRS E2 - Pollution Materiality Non-material* |
ESRS E2 - Pollution Sections of Chapter 4 and other Chapters of the document
|
| ESRS E3 - Water & Marine Resources | ESRS E3 - Water & Marine Resources Materiality Non-material* |
ESRS E3 - Water & Marine Resources Sections of Chapter 4 and other Chapters of the document Water consumption |
| ESRS E4 - Biodiversity and Ecosystems | ESRS E4 - Biodiversity and Ecosystems Materiality Non-material* |
ESRS E4 - Biodiversity and Ecosystems Sections of Chapter 4 and other Chapters of the document Analysis of impacts on biodiversity |
|
ESRS E5 - Resource Use & Circular Economy E5-1: Policies related to resource use and circular economy E5-2: Actions E5-3: Targets |
ESRS E5 - Resource Use & Circular Economy E5-1: Policies related to resource use and circular economy E5-2: Actions E5-3: Targets Materiality Material |
ESRS E5 - Resource Use & Circular Economy E5-1: Policies related to resource use and circular economy E5-2: Actions E5-3: Targets Sections of Chapter 4 and other Chapters of the document ESRS Partially covered 4.2.9.2 Groupe policies 4.2.9.3 Waste management DR (&AR) not covered – It will be in 2025 |
