Universal Registration Document 2024

4.8 Cross-reference tables

4. Sustainability Statement

4.8 Cross-reference tables

4.8 CROSS-REFERENCE TABLES

/ TCFD (Task Force on Climate-related Financial Disclosures)

Topics Chapter
Governance Governance

Chapter

 

  1. Oversight by the Board of Directors of climate-related risks and opportunities
  2. Role of Executive Management in assessing and managing climate-related risks and opportunities
  1. Oversight by the Board of Directors of climate-related risks and opportunities
  2. Role of Executive Management in assessing and managing climate-related risks and opportunities

Chapter

3.1.3.3; 3.1.4.4 4.1.3; 2.2.1; 2.2.4

Strategy Strategy

Chapter

 

  1. Risks and opportunities related to the climate, identified in the short, medium and long term
  2. Impact of climate-related risks and opportunities on the Groupe’s business, strategy and financial forecasts
  3. Resilience of the Company’s strategy, taking into account different climate-related scenarios
  1. Risks and opportunities related to the climate, identified in the short, medium and long term
  2. Impact of climate-related risks and opportunities on the Groupe’s business, strategy and financial forecasts
  3. Resilience of the Company’s strategy, taking into account different climate-related scenarios

Chapter

4.2.1.1 4.1.10 4.2.1.2; 4.2.1.3, 4.2.1.4 4.2.2 4.2.3 4.2.2

Risks and opportunities Risks and opportunities

Chapter

 

  1. Procedures to identify and assess climate-related risks
  2. Procedures to manage climate-related risks
  3. Integration of procedures to identify, assess and manage climate-related risks in the Groupe’s overall risk management
  1. Procedures to identify and assess climate-related risks
  2. Procedures to manage climate-related risks
  3. Integration of procedures to identify, assess and manage climate-related risks in the Groupe’s overall risk management

Chapter

4.2.1.3 4.2.1.3 2.2.4

Indicators Indicators

Chapter

 

  1. Indicators used to assess climate-related risks and opportunities, in line with the Groupe’s risk management strategy and procedure
  2. Scopes 1, 2 and 3 greenhouse gas emissions and associated risks
  3. Targets used to manage risks and/or opportunities related to the Groupe’s climate and performance in relation to its targets
  1. Indicators used to assess climate-related risks and opportunities, in line with the Groupe’s risk management strategy and procedure
  2. Scopes 1, 2 and 3 greenhouse gas emissions and associated risks
  3. Targets used to manage risks and/or opportunities related to the Groupe’s climate and performance in relation to its targets

Chapter

4.2.1.3 4.2.1.4 4.2.4 4.2.2 4.2.3

/ Disclosure Requirement for the data points provided for in the ESRS 2 and topical ESRS, required by other legislative acts of the European Union (Mandatory table): Annex B [ESRS 2 IRO-2-56]

Disclosure requirements and related data point SFDR references Pillar 3 reference Reference to regulation on reference indices Reference to European Climate Law
ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d)

ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d)

SFDR references

Metric No. 13, Table 1, Annex 1

ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d)

Pillar 3 reference

 

ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d)

Reference to regulation on reference indices

Annex II of Commission

Delegated Regulation (EU) 2020/1816

ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d)

Reference to European Climate Law

 

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

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

SFDR references

 

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

Pillar 3 reference

 

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

Reference to regulation on reference indices

Annex II of Commission Delegated Regulation (EU) 2020/1816

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

Reference to European Climate Law

 

ESRS 2 GOV-4 Due diligence statement (paragraph 30)

ESRS 2 GOV-4 Due diligence statement (paragraph 30)

SFDR references

Metric No. 10, Table 3, Annex 1

ESRS 2 GOV-4 Due diligence statement (paragraph 30)

Pillar 3 reference

 

ESRS 2 GOV-4 Due diligence statement (paragraph 30)

Reference to regulation on reference indices

 

ESRS 2 GOV-4 Due diligence statement (paragraph 30)

Reference to European Climate Law

 

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

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

SFDR references

Metric No. 4, Table 1, Annex I

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

Pillar 3 reference

Article 449a of Regulation (EU) No. 575/2013; Commission Implementing Regulation (EU) 2022/2453, Table 1: Qualitative information on environmental risk and Table 2: Qualitative information on social risk

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

Reference to regulation on reference indices

Annex II of Commission Delegated Regulation (EU) 2020/1816

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

Reference to European Climate Law