Topics | Chapter |
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Governance | Governance Chapter
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Chapter 3.1.3.3; 3.1.4.4 4.1.3; 2.2.1; 2.2.4 |
Strategy | Strategy Chapter
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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
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Chapter 4.2.1.3 4.2.1.3 2.2.4 |
Indicators | Indicators Chapter
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Chapter 4.2.1.3 4.2.1.4 4.2.4 4.2.2 4.2.3 |
Disclosure requirements and related data point | SFDR references | Pillar 3 reference | Reference to regulation on reference indices | Reference to European Climate Law |
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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
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ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d) Reference to regulation on reference indices Annex II of CommissionDelegated Regulation (EU) 2020/1816 |
ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d) Reference to European Climate Law
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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
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ESRS 2 GOV-1 Percentage of board members who are independent (paragraph 21-e) Pillar 3 reference
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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
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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
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ESRS 2 GOV-4 Due diligence statement (paragraph 30) Reference to regulation on reference indices
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ESRS 2 GOV-4 Due diligence statement (paragraph 30) Reference to European Climate Law
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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
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