| Disclosure requirements and related data point | SFDR references | Pillar 3 reference | Reference to regulation on reference indices | Reference to European Climate Law |
|---|---|---|---|---|
| ESRS 2 SBM-1 Involvement in activities related to chemical production (paragraph 40-d-ii) | ESRS 2 SBM-1 Involvement in activities related to chemical production (paragraph 40-d-ii) SFDR references Metric No. 9, Table 2, Annex I |
ESRS 2 SBM-1 Involvement in activities related to chemical production (paragraph 40-d-ii) Pillar 3 reference
|
ESRS 2 SBM-1 Involvement in activities related to chemical production (paragraph 40-d-ii) Reference to regulation on reference indices Annex II of Commission Delegated Regulation (EU) 2020/1816 |
ESRS 2 SBM-1 Involvement in activities related to chemical production (paragraph 40-d-ii) Reference to European Climate Law
|
| ESRS 2 SBM-1 Involvement in activities related to controversial weapons (paragraph 40-d-iii) | ESRS 2 SBM-1 Involvement in activities related to controversial weapons (paragraph 40-d-iii) SFDR references Metric No. 14, Table 1, Annex I |
ESRS 2 SBM-1 Involvement in activities related to controversial weapons (paragraph 40-d-iii) Pillar 3 reference
|
ESRS 2 SBM-1 Involvement in activities related to controversial weapons (paragraph 40-d-iii) Reference to regulation on reference indices Article 12(1) of Delegated Regulation (EU) 2020/1818, Annex II of Delegated Regulation (EU) 2020/1816 |
ESRS 2 SBM-1 Involvement in activities related to controversial weapons (paragraph 40-d-iii) Reference to European Climate Law
|
| ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco (paragraph 40-d-iv) | ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco (paragraph 40-d-iv) SFDR references
|
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco (paragraph 40-d-iv) Pillar 3 reference
|
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco (paragraph 40-d-iv) Reference to regulation on reference indices Delegated Regulation (EU) 2020/1818, Article 12(1) of Delegated Regulation (EU) 2020/1816, Annex II |
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco (paragraph 40-d-iv) Reference to European Climate Law
|
| ESRS E1-1 Transition plan to reach climate neutrality by 2050 (paragraph 14) | ESRS E1-1 Transition plan to reach climate neutrality by 2050 (paragraph 14) SFDR references
|
ESRS E1-1 Transition plan to reach climate neutrality by 2050 (paragraph 14) Pillar 3 reference
|
ESRS E1-1 Transition plan to reach climate neutrality by 2050 (paragraph 14) Reference to regulation on reference indices
|
ESRS E1-1 Transition plan to reach climate neutrality by 2050 (paragraph 14) Reference to European Climate LawArticle 2(1) of Regulation (EU) 2021/1119 |
| ESRS E1-1 GHG emission reduction targets (paragraph 16-g) | ESRS E1-1 GHG emission reduction targets (paragraph 16-g) SFDR references
|
ESRS E1-1 GHG emission reduction targets (paragraph 16-g) Pillar 3 reference Article 449a Regulation (EU) No. 575/2013, Commission Implementing Regulation (EU) 2022/2453, template 1: banking book - Climate change transition risk: credit quality of exposures by sector, emissions and residual maturity |
ESRS E1-1 GHG emission reduction targets (paragraph 16-g) Reference to regulation on reference indices Article 12(1)(d) to (g) and Article 12(2) of Delegated Regulation (EU) 2020/1818 |
ESRS E1-1 GHG emission reduction targets (paragraph 16-g) Reference to European Climate Law
|
| ESRS E1-4 GHG emission reduction targets (paragraph 34) | ESRS E1-4 GHG emission reduction targets (paragraph 34) SFDR references Metric No. 4, Table 2, Appendix 1 |
ESRS E1-4 GHG emission reduction targets (paragraph 34) Pillar 3 reference Article 449a Regulation (EU) No. 575/2013, Commission Implementing Regulation (EU) 2022/2453, template 3: banking book - Climate change transition risk: alignment metrics |
ESRS E1-4 GHG emission reduction targets (paragraph 34) Reference to regulation on reference indices Article 6 of Delegated Regulation (EU) 2020/1818 |
ESRS E1-4 GHG emission reduction targets (paragraph 34) Reference to European Climate Law
|
| ESRS E1-5 Energy consumption from fossil fuel sources disaggregated by sources (only high climate impact sectors) (paragraph 38) | ESRS E1-5 Energy consumption from fossil fuel sources disaggregated by sources (only high climate impact sectors) (paragraph 38) SFDR references Metric 5, Table 1, and Metric 5, Table 2, Annex I |
ESRS E1-5 Energy consumption from fossil fuel sources disaggregated by sources (only high climate impact sectors) (paragraph 38) Pillar 3 reference
|
ESRS E1-5 Energy consumption from fossil fuel sources disaggregated by sources (only high climate impact sectors) (paragraph 38) Reference to regulation on reference indices
|
ESRS E1-5 Energy consumption from fossil fuel sources disaggregated by sources (only high climate impact sectors) (paragraph 38) Reference to European Climate Law
|
| ESRS E1-5 Energy consumption and mix (paragraph 37) | ESRS E1-5 Energy consumption and mix (paragraph 37) SFDR references Metric No. 5, Table 1, Annex I |
ESRS E1-5 Energy consumption and mix (paragraph 37) Pillar 3 reference
|
ESRS E1-5 Energy consumption and mix (paragraph 37) Reference to regulation on reference indices
|
ESRS E1-5 Energy consumption and mix (paragraph 37) Reference to European Climate Law
|
| ESRS E1-5 Energy intensity associated with activities in high climate impact sectors (paragraphs 40 to 43) | ESRS E1-5 Energy intensity associated with activities in high climate impact sectors (paragraphs 40 to 43) SFDR references Metric No. 6, Table 1, Annex I |
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors (paragraphs 40 to 43) Pillar 3 reference
|
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors (paragraphs 40 to 43) Reference to regulation on reference indices
|
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors (paragraphs 40 to 43) Reference to European Climate Law
|
| ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions (paragraph 44) | ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions (paragraph 44) SFDR references Metrics No. 1 and No. 2, Table 1, Annex I |
ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions (paragraph 44) Pillar 3 reference Article 449a Regulation (EU) No. 575/2013, Commission Implementing Regulation (EU) 2022/2453, template 1: banking book - Climate change transition risk: credit quality of exposures by sector, emissions and residual maturity |
ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions (paragraph 44) Reference to regulation on reference indices Articles 5(1), 6 and 8(1) of Delegated Regulation (EU) 2020/1818 |
ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions (paragraph 44) Reference to European Climate Law
|
| ESRS E1-6 Gross GHG emissions intensity (paragraphs 53 to 55) | ESRS E1-6 Gross GHG emissions intensity (paragraphs 53 to 55) SFDR references Metric No. 3, Table 1, Annex 1 |
ESRS E1-6 Gross GHG emissions intensity (paragraphs 53 to 55) Pillar 3 reference Article 449a Regulation (EU) No. 575/2013, Commission Implementing Regulation (EU) 2022/2453, template 3: banking book - Climate change transition risk: alignment metrics |
ESRS E1-6 Gross GHG emissions intensity (paragraphs 53 to 55) Reference to regulation on reference indices Article 8(1) of Delegated Regulation (EU) 2020/1818 |
ESRS E1-6 Gross GHG emissions intensity (paragraphs 53 to 55) Reference to European Climate Law
|
