| Topics | Chapter | 
|---|---|
| Governance | Governance Chapter 
 | 
| 
 | 
 Chapter 3.1.3.3; 3.1.4.4 4.1.3; 2.2.1; 2.2.4 | 
| Strategy | Strategy Chapter 
 | 
| 
 | 
 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 
 | 
| 
 | 
 Chapter 4.2.1.3 4.2.1.3 2.2.4 | 
| Indicators | Indicators Chapter 
 | 
| 
 | 
 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 | 
|---|---|---|---|---|
| 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 indicesAnnex 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 
 |